(4)Credit for tax deducted at source and paid to the account of the Central Government shall be granted on the basis of-(i)the information relating to deduction of tax furnished by the deductor to the income-tax authority or the person authorised by such authority; and(ii)the information in the return of income in respect of the claim for the credit, subject to verification in accordance with the risk management strategy formulated by the Board from time to time.
