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    <title>Application under sub-section (20) of section 155 for credit of tax deduction at source (TDS)</title>
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    <description>Application mechanism for claiming TDS credit where tax on income included in a return for a relevant assessment year is deducted and paid to Government in a subsequent financial year. The form records applicant and deductee details, relevant assessment year, subsequent financial year of deduction, particulars of returned total income, amount and nature of specified income, rate of tax, tax deducted and payment dates, and deductor identification; it requires a verification declaration affirming filing of the return, uniqueness of claim, and competency to verify.</description>
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