INCOME TAX
Instruction No. 7/2010
Dated 16 August 2010
F.No.225/25/2010-ITA.II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi
To
All Chief Commissioners of Income tax
All Directors General of Income tax
Processing of returns of A.Y. 2009-10 - steps to clear backlog - regarding
In supersession and modification of Instruction No. 5/2010 dated 21.07.2010, CBDT has taken the following decisions:
i) In all the returns filed in ITR-1 and ITR-2, for the Asst. Year 2009-10, where the aggregate TDS claim does not exceed Rs. Three lakh (3 lacs) and where the refund computed does not exceed Rs.25,000; the TDS claim of the tax payer shall be accepted at the time of processing of the return provided that the TDS payment reported in As-26 is more than Rs. Zero.
ii) In all the returns filed in forms other than ITR-1 and ITR-2, for the Asst. Year 2009-10, where the aggregate TDS claim does not exceed Rs. Three lakh (3 lacs) and the refund computed does not exceed Rs.25,000 and there is at least 10% matching of TDS amount claimed, the TDS claim shall be accepted at the time of processing of the return.
iii) In all remaining cases, TDS credit shall be given after due verification.
Sd/-
Ajay Goyal
Director (ITA.II)