{"id":1361,"date":"2012-02-08T10:07:33","date_gmt":"2012-02-08T10:07:33","guid":{"rendered":"http:\/\/www.itatonline.org\/info\/?p=1361"},"modified":"2012-02-08T10:07:33","modified_gmt":"2012-02-08T10:07:33","slug":"cbdts-instructions-on-processing-returns-for-ay-2011-12","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/cbdts-instructions-on-processing-returns-for-ay-2011-12\/","title":{"rendered":"CBDT\u2019S Instructions on processing returns for AY 2011-12"},"content":{"rendered":"<p>INSTRUCTION NO. 01\/2012 [F.NO.225\/34\/2011-ITA.II], DATED 2-2-2012<\/p>\n<p>The issue of processing of returns for the Asst. Year 2011-12 and giving credit for TDS has been considered by the Board. In order to clear backlog of returns, the following decisions have been taken:<br \/>\n(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. One lac, the TDS claim may be accepted without verification.<br \/>\n(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.<br \/>\n(iii)  Where there are TDS claims with invalid TAN, TDS credit for such claims are not to be allowed.<br \/>\n(iv)  In all other cases, TDS credit shall be allowed after due verification.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The issue of processing of returns for the Asst. Year 2011-12 and giving credit for TDS has been considered by the Board. In order to clear backlog of returns, the following decisions have been taken<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/cbdts-instructions-on-processing-returns-for-ay-2011-12\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,7],"tags":[],"class_list":["post-1361","post","type-post","status-publish","format-standard","hentry","category-all-information","category-others"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/1361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=1361"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/1361\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=1361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=1361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=1361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}