Rule 178 prescribes Form No. 102 for the application under section 288(1) [Table: Sl. No. 11] regarding credit of tax deducted at source, furnished to the Director General of Income-tax (Systems), who forwards it to the Assessing Officer.
178
Rules 2026 · Rule 178
Application under section 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source
Rules 131-200
The rule. The application is in Form No. 102 (sub-rule 1), furnished to the Director General of Income-tax (Systems) or a person authorised by him (sub-rule 2), who forwards it to the Assessing Officer (sub-rule 3).