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

Last Updated: 01-04-2026

178. Application under section 288(1)[Table: Sl. No. 11] regarding credit of tax deduction at source.^{^[i]}

(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.

[i] This Rule was inserted by N No. 22/2026 dt. 20-03-2026 wef 01-04-2026.