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(i) In all returns (ITR-1 to ITR-6), where the difference between the TDS claim and matching TDS amount reported in AS-26 data does not exceed Rs.5,000, the TDS claim may be accepted without verification.
(ii) Where there is zero TDS matching, TDS credit shall be allowed only after due verification.
(iii) Where there are TDS claims with invalid TAN, the TDS credit for such claims is not to be allowed.
(iv) In all other cases TDS credit shall be allowed after due verification.
