https://www.taxtmi.com/circulars?id=11654 The Board withdrew the earlier instruction and set procedures for TDS claims in return processing: where the difference between a taxpayer's TDS claim and matched AS-26 data is within a small threshold, TDS credit may be accepted without verification; zero matched TDS requires due verification before credit; claims with an invalid TAN must be disallowed; and all other cases require due verification before allowing TDS credit during assessment processing of ITR-1 to ITR-6. en-us Fri, 25 May 2012 00:00:00 +0530 Mon, 28 May 2012 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11654 The Board withdrew the earlier instruction and set procedures for TDS claims in return processing: where the difference between a taxpayer's TDS claim and matched AS-26 data is within a small threshold, TDS credit may be accepted without verification; zero matched TDS requires due verification before credit; claims with an invalid TAN must be disallowed; and all other cases require due verification before allowing TDS credit during assessment processing of ITR-1 to ITR-6. Circulars Income Tax Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11654