CBDT has already relaxed the condition for Assessment year 2011-12, by issuing Instruction No. 01/2012 (F.No. 225/34/2011-ITA.II), dated 02.02.2012 where in it has been asked to allow, while processing the Income Tax Return (ITR), the TDS Credit of the amounts which are not reflected in 26AS statement under certain conditions. The Taxpayee (Employee) may write a request letter to Assessing Officer for issue of refund by making a reference to above CBDT Instructions.
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