Credit for TDS: electronic e Form requirement mandates filing, authentication, processing and forwarding procedures to claim TDS credit. Rule 134 prescribes an electronic Application in Form No. 71 as the exclusive mode to claim credit under sub-section (20) of section 155 where tax on income returned in a relevant assessment year is deducted and paid in a subsequent year; Form No. 71 must be furnished electronically to the Principal Director General/Director General (Systems) or their authorised person with specified authentication, includes detailed tables and verification, and will be forwarded to the Assessing Officer, with the Systems authorities to prescribe procedural, security, archival and retrieval policies.