Few Months back Income tax department has issued instruction 01/2012 in which TDS matching with form 26AS was relaxed for assessment year 2011-12.In these instructions TDS claim can be accepted for ITR 1-6 where difference between the TDS claim and matching TDS amount reported in Form 26AS data is up to Rs 1,00,000 /- But now these instructions has been amended and amount has been reduced to Rs 5000/-. After reducing this amount to Rs 5000/-, it is likely that no body can avail the benefit of these instruction . It seems that Income tax departments wants to withheld refunds of tax payers.
These instruction is applicable for Ay 2011-12 But from these stand it seems that in future also strict guidelines regarding matching of tds will be issued . So we recommend all to please go through your form 16, Form 16A , Challan and Form 26AS before filing yourIncome Tax return for AY 2012-13 also.