Pursuant
to the judgement of the Delhi High Court in Court on Its Own Motion vs. UOI 352 ITR 273, the CBDT has
issued Instruction No. 11 of 2013 dated 27.08.2013 stating that where the report
by the deductor in the TDS statement are not found available in the OLTAS
database resulting in TDS mismatch, 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. It has been directed that 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).
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