Processing of returns of A.Y. 2010-11 – Section 143 of the Income-tax Act, 1961 – Steps to clear backlog

INSTRUCTION NO. 2/2011 [F.NO.225/25/2010/ITA-II]

DATED 9-2-2011

The issue of processing of returns for Asst. year 2010-11 and giving credit for TDS has been considered by the Board. In order to clear the backlog of returns, the following decisions have been taken:

(i)   In all returns (ITR-1 to ITR-6), where the difference between the TDS claim and matching TDS amount reported in AS-26 data does not exceed Rs. 1 lac, the TDS claim may be accepted without verification.

(ii)   Where there is zero TDS matching, TDS credit shall be allowed only after due verification. However, in case of returns of ITR-1 and ITR-2, credit may be allowed in full, even if there is zero matching, if the total TDS claimed is Rs. five thousand or lower.

(iii)   Where there are TDS claims with invalid TAN, TDS credit for such claims is not to be allowed.

(iv)   In all other cases TDS credit shall be allowed after due verification.

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