TDS credit to be allowed if difference between TDS claim and TDS in AS-26 data does not exceed Rs. One lakh

TDS credit to be allowed if difference between the TDS claim and matching TDS amount reported in AS-26 data does not exceed Rs. One lac. Section 143 of the Income-tax Act, 1961 Assessment  General Processing of returns of assessment year 2011-12  Steps to clear backlog Instruction No. 01/2012 [F.NO.225/34/2011-ITA.II], dated 2-2-2012 The issue of processing…

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