Tax deduction at source credit application to be made in prescribed form and routed through designated income-tax authorities. Credit for tax deduction at source under section 288(1) is to be claimed by the assessee through Form No. 102. The form must be furnished to the Director General of Income-tax (Systems) or an authorised person, who is then required to forward it to the Assessing Officer. The provision prescribes the procedural channel for making the application and routing it for further action within the income-tax administration.