control at all.

The most vulnerable party if one may say is the deductee engaged in rendering professional services or services in the nature of work at pan India level having large number of customers who deduct tax at source from the payments made to the deductee. The assessing officer more often than not calls for reconciliation of sales or professional receipts as per Profit and Loss Account or Income and Expenditure with 26AS. Failure to match each and every entry as per Form 26AS leads to addition to the total income to the extent of un-reconciled entries. It is often the practice of deductee to claim the entire TDS credit as per 26AS without reconciling each and every entry as per 26AS with sales or professional receipts reflecteddetermine the tax payable by, or the refund due to, the deductor as required under the said sub-section. ”

It may be noted that the processing of TDS statements is mandatory from the language of section 200A. Under the circumstance the deductee is not assured about the correctness of entries in 26AS from department’s end with reference to section 200A. The deductee will be able to reconcile his sales figure in the Profit and Loss account duly audited only when he would get the confirmation from the AO that all entries are duly processed as mandated under section 200A.

Keeping in view this legislative provision it becomes necessary to check whether all entries in 26AS as uploaded by the deductors have been duly processed under section 200A when the assessee