INCOME TAX Us 143 of IT Act 1961  Processing of returns of AY 201011 INSTRUCTION NO 022011 DATED 922011 The issue of processing of returns for Asst year 201011 and giving credit for TDS has been considered by the Board In order to clear the backlog of returns the following decisions have been taken inbsp In all returns ITR1nbsptonbspITR6 where the difference between the TDS claim and matching TDS amount reported innbspAS26nbspdata does not exceed 8377 1 lac the TDS claim may be accepted without verification iinbsp Where there is zero TDS matching TDS credit shall be allowed only after due verification However in case of returns ofnbspITR1nbspandnbspITR2 credit may be allowed in full even if there is zero matching if the total TDS claimed is Rs five thousand or lower iiinbsp Where there are TDS claims with invalid TAN TDS credit for such claims is not to be allowed ivnbsp In all other cases TDS credit shall be allowed after due verification F NO 225252010ITAII nbsp