TDS credit application: electronic Form No. 71 required, authenticated by digital signature or electronic verification code. Claims for credit of tax deduction at source under sub-section (20) of section 155 must be made using Form No. 71 and furnished electronically to the designated income-tax systems authority or its authorised person, authenticated by digital signature when returns require it or by electronic verification code otherwise. The systems authority will prescribe submission procedures, security, archival and retrieval policies, and shall forward Form No. 71 to the Assessing Officer.