{"id":1659,"date":"2012-05-26T11:24:14","date_gmt":"2012-05-26T11:24:14","guid":{"rendered":"http:\/\/www.itatonline.org\/info\/?p=1659"},"modified":"2012-05-26T11:32:01","modified_gmt":"2012-05-26T11:32:01","slug":"cbdt-instruction-on-processing-of-returns-for-ay-2011-12","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/cbdt-instruction-on-processing-of-returns-for-ay-2011-12\/","title":{"rendered":"CBDT Instruction On Grant Of TDS Credit For AY 2011-12"},"content":{"rendered":"<p><strong>Instruction No. 4\/2012 [F. No. 225\/34\/2011-ITA.II], dated 25-5-2012<\/strong><\/p>\n<p>The Board has decided to withdraw <a href=\"https:\/\/www.itatonline.org\/info\/index.php\/cbdts-instructions-on-processing-returns-for-ay-2011-12\/\">Instruction no. 01\/2012 issued on 2nd February, 2012<\/a> on the subject above with immediate effect. The following decisions have been taken in this regard:<\/p>\n<p> (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. Five thousands, the TDS claim may be accepted without verification.<\/p>\n<p>(ii)  Where there is zero TDS matching, TDS credit shall be allowed only after due verification.<\/p>\n<p>(iii)  Where there are TDS claims with invalid TAN, the TDS credit for such claims is not to be allowed.<\/p>\n<p>(iv)  In all other cases TDS credit shall be allowed after due verification.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CBDT Instruction No. 4\/2012 [F. No. 225\/34\/2011-ITA.II], dated 25-5-2012 On Processing Of Returns For AY 2011-12<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/cbdt-instruction-on-processing-of-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-1659","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\/1659","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=1659"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/1659\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=1659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=1659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=1659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}