Tax deducted at source credit application requires disclosure of specified income, return details, deduction particulars, and a non-duplication declaration. Form No. 102 is an application for credit of tax deducted at source on specified income included in a return of income for a tax year and taxed at source ... Summary
Tax deducted at source credit application requires disclosure of specified income, return details, deduction particulars, and a non-duplication declaration.
Form No. 102 is an application for credit of tax deducted at source on specified income included in a return of income for a tax year and taxed at source in a subsequent tax year. It calls for the assessee's particulars, the relevant tax year and return filing date, and detailed information on the specified income, deduction of tax, amount claimed, and deductor particulars. The declaration confirms the accuracy of the statements, the filing of the return containing the specified income, and that credit for the tax deducted at source has not been, and will not be, claimed in any other tax year.
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