TDS credit processing: relaxed acceptance when claimed TDS closely matches reported data, otherwise verification required. Administrative instructions for processing returns set that claimed TDS closely matching AS-26 data may be accepted without verification; zero matching generally requires verification except limited small claims for simple return types; claims with an invalid TAN must be disallowed; all other claims require verification before TDS credit is allowed.
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.
Administrative instructions for processing returns set that claimed TDS closely matching AS-26 data may be accepted without verification; zero matching generally requires verification except limited small claims for simple return types; claims with an invalid TAN must be disallowed; all other claims require verification before TDS credit is allowed.
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