https://www.taxtmi.com/manuals?id=4646 Rule 203 allows TDS and TCS credit based on information furnished by the deductor or collector and the claim made in the return of income. Credit ordinarily follows the tax year in which corresponding income is assessable. Where income is assessable to another person, credit may be reported and granted to that person on a prescribed declaration. Credit relating to income spread over multiple tax years is apportioned proportionately. Specified transactions receive overriding treatment, with credit allowed in the year of deduction or collection to the person whose account bears it. en-us Fri, 23 Aug 2024 15:43:00 +0530 Sat, 29 Aug 2026 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4646 Rule 203 allows TDS and TCS credit based on information furnished by the deductor or collector and the claim made in the return of income. Credit ordinarily follows the tax year in which corresponding income is assessable. Where income is assessable to another person, credit may be reported and granted to that person on a prescribed declaration. Credit relating to income spread over multiple tax years is apportioned proportionately. Specified transactions receive overriding treatment, with credit allowed in the year of deduction or collection to the person whose account bears it. Manuals Income Tax Fri, 23 Aug 2024 15:43:00 +0530 https://www.taxtmi.com/manuals?id=4646