TDS credit must match Form 26AS entries; reconcile any discrepancies with the deductor before claiming in return. Claim of TDS in the return must be strictly limited to the TDS credit as shown in Form 26AS, because the Income-tax Department grants credit according to Form 26AS. If the tax actually deducted and the credit reflected in Form 26AS differ, the taxpayer should intimate the discrepancy to the deductor and reconcile it so Form 26AS can be corrected.
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Provisions expressly mentioned in the judgment/order text.
TDS credit must match Form 26AS entries; reconcile any discrepancies with the deductor before claiming in return.
Claim of TDS in the return must be strictly limited to the TDS credit as shown in Form 26AS, because the Income-tax Department grants credit according to Form 26AS. If the tax actually deducted and the credit reflected in Form 26AS differ, the taxpayer should intimate the discrepancy to the deductor and reconcile it so Form 26AS can be corrected.
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