Consolidation of TDS entries at TAN level streamlines matching and allows later rectification of newly reported credits. Consolidation groups TDS claims in the assessee's ITR and 26AS at the TAN level for assessees with over one thousand entries, matching them in advance to reduce rows shown to assessing officers and simplify computation; any fresh TDS credits reported after consolidation may be allowed later by rectification, and a list of consolidated cases is published on i-taxnet with instructions for early completion of assessments.
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.
Consolidation of TDS entries at TAN level streamlines matching and allows later rectification of newly reported credits.
Consolidation groups TDS claims in the assessee's ITR and 26AS at the TAN level for assessees with over one thousand entries, matching them in advance to reduce rows shown to assessing officers and simplify computation; any fresh TDS credits reported after consolidation may be allowed later by rectification, and a list of consolidated cases is published on i-taxnet with instructions for early completion of assessments.
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