I-T - Action on Unmatched Challans reflected in Form 26AS - CBDT Instructions
THE Delhi High Court in 'Court On its Own Motion vs. UOI and Ors' - () had directed,
"...with regard to unverified TDS under the heading 'U' in form 26AS for verification and correcting unmatched challans within a time period, which should be fixed by the Board keeping in mind the date of filing of return and processing of return by the assessing officers."
The unmatched challans belong to two categories of TDS statements, namely-
(i) Statements pertaining to FY 2011-12 and earlier which have been processed by jurisdictional TDS Assessing Officers [AOs (TDS)]
(ii) Statements pertaining to FY 2012-13 onwards, now processed by CPC(TDS)
In view of the directions of the High Court, Board has decided that the CPC(TDS)/AOs(TDS) shall immediately issue letters to the deductors, in whose case TDS challans are unmatched, with a view to verify and correct these challans. If necessary, the deductors may be asked to file correction statements, as per the procedure laid down and necessary follow up action be taken. The task should be completed by 31st December 2013 for FY 2012-13 in the case of CPC (TDS) and FYs 2011-12 & earlier in case of AOs (TDS).
CBDT Instruction No. 11/2013, Dated: August 27, 2013