https://www.taxtmi.com/acts?id=53484 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. en-us Fri, 20 Mar 2026 18:22:06 +0530 Tue, 07 Apr 2026 15:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53484 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. Act-Rules Income Tax Fri, 20 Mar 2026 18:22:06 +0530 https://www.taxtmi.com/acts?id=53484