Action on Unmatched Challans reflected in Form 26AS - direction of the Hon'ble Delhi HC in the case 'Court on Its Own Motion vs. UOI & Ors in WP(C) 2659/2012 & WP(C) 5443/2012'- regarding
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Unmatched challans: deductors must verify and correct TDS entries in Form 26AS per directive issued. Instruction No. 11/2013 mandates that CPC (TDS) and Assessing Officers (TDS) issue letters to deductors with unmatched challans reflected as unverified TDS in Form 26AS, require verification and correction of those challans, and, where necessary, request filing of correction statements under the prescribed procedure, with follow-up and completion by the respective TDS processing authorities.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Unmatched challans: deductors must verify and correct TDS entries in Form 26AS per directive issued.
Instruction No. 11/2013 mandates that CPC (TDS) and Assessing Officers (TDS) issue letters to deductors with unmatched challans reflected as unverified TDS in Form 26AS, require verification and correction of those challans, and, where necessary, request filing of correction statements under the prescribed procedure, with follow-up and completion by the respective TDS processing authorities.
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