Rule 178 — Application under section 288(1)[Table: Sl. No. 11] regarding credit of tax deduction at source

Parent Act Section(s): Section 288

Full Text

Application under section 288(1)[Table: Sl. No. 11] regarding credit of tax deduction at source.— (1) The application required to be made by the assessee under section 288(1)[Table: Sl. No. 11] shall be in Form No. 102. (2) Form No. 102 shall be furnished to the Director General of Income-tax (Systems) or the person authorised by him. (3) The Director General of Income-tax (Systems) or any person authorised by him shall forward Form No. 102 to the Assessing Officer.

[To be populated — interpretive notes, circular references, case law pointers]