Income Tax Credit / Refund without Matching of TDS with Form 26AS
Pursuant to the judgment of the Delhi High Court in Court on Its Own Motion vs. UOI 352 ITR 273, the CBDT vide Instruction no. 5/2013 [F.No.275/03/2013-IT(B)], dated 8-7-2013, directed all officers that
After above instruction there is no need to verify the TDS paid with Form 26AS while giving tax credit, only requirement is to verify whether the TDS amount has been deposited in the Government Account irrespective of its visibility in Form 26AS aka Tax Credit Statement.
One major change is now the accountability to verify the correctness of TDS claim is shifted to assessing officer from assessee. Further assessing officer is also directed to get TDS return rectified from deductor as per the procedure laid down, through the help of ITO (TDS) of the deductor.
Full Instruction has been reproduced below for your reference: