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    <description>Consolidation groups TDS claims in the assessee&#039;s ITR and 26AS at the TAN level for assessees with over one thousand entries, matching them in advance to reduce rows shown to assessing officers and simplify computation; any fresh TDS credits reported after consolidation may be allowed later by rectification, and a list of consolidated cases is published on i-taxnet with instructions for early completion of assessments.</description>
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