Tax deducted at source credit: processing relaxed for specified returns; higher claim limit and verification rules apply. For ITR-I and ITR-2 returns for A.Y. 2009-10, TDS credit reported in AS-26 (if not nil) shall be accepted during processing where the TDS claim and refund stay within prescribed thresholds; if those thresholds are exceeded or there is nil matching, the Assessing Officer shall allow credit only after due verification in the manner used in prior years.
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.
Tax deducted at source credit: processing relaxed for specified returns; higher claim limit and verification rules apply.
For ITR-I and ITR-2 returns for A.Y. 2009-10, TDS credit reported in AS-26 (if not nil) shall be accepted during processing where the TDS claim and refund stay within prescribed thresholds; if those thresholds are exceeded or there is nil matching, the Assessing Officer shall allow credit only after due verification in the manner used in prior years.
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