Consolidation of TDS Entries in Cases Having More Than 1000 Entries for Scrutiny Selected Cases Pertaining to Assessment Year 2013-14

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..... t matter. 2. It has been noticed in previous years that in several cases having large number of TDS claims in ITR and TDS entries in Form NO. 26AS , AOs face technical difficulty while passing the assessment order under section 143(3) on AST system towards the end of March. This is due to the large data set involved in matching and also because entire data has to be viewed by the AO on t .....

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..... wever, it may be noted that in the event that any fresh TDS credit is reported after such consolidation, the same can be allowed later at the time of rectification. 4. The list of cases where such consolidation has been done is placed at i-taxnet at the path mentioned below. The jurisdictional AOs are advised to complete the assessment in these cases well in advance, even though the process .....

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