https://www.taxtmi.com/article/detailed?id=934 The instruction prescribes threshold-based acceptance of TDS claims at processing: straightforward individual returns meeting prescribed aggregate TDS and refund ceilings receive processing-stage acceptance; other return types require both the monetary thresholds and a minimum proportionate electronic matching of TDS to be accepted at processing; remaining claims are subject to verification. The author urges allowing credits fully evidenced in electronic credit statements, permitting computerised reconciliation and documentary follow-up only where automated matching is incomplete, and adopting a standardized annual policy to reduce refund delays. en-us Tue, 31 Aug 2010 00:00:00 +0530 Tue, 31 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=934 The instruction prescribes threshold-based acceptance of TDS claims at processing: straightforward individual returns meeting prescribed aggregate TDS and refund ceilings receive processing-stage acceptance; other return types require both the monetary thresholds and a minimum proportionate electronic matching of TDS to be accepted at processing; remaining claims are subject to verification. The author urges allowing credits fully evidenced in electronic credit statements, permitting computerised reconciliation and documentary follow-up only where automated matching is incomplete, and adopting a standardized annual policy to reduce refund delays. Articles Income Tax Tue, 31 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=934