https://www.taxtmi.com/highlights?id=103508 Rule 37BA(2) declaration requirements are procedural where a trust has offered interest income to tax and tax was deducted on that income under the trustee's PAN. The absence of the declaration or a corresponding Form 26AS entry in the trust's PAN does not, by itself, defeat substantive entitlement to TDS credit. Credit should be granted where the trust establishes that the income was included in its taxable return and the deducted tax relates to that income. en-us Tue, 08 Sep 2026 08:42:19 +0530 Tue, 08 Sep 2026 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103508 Rule 37BA(2) declaration requirements are procedural where a trust has offered interest income to tax and tax was deducted on that income under the trustee's PAN. The absence of the declaration or a corresponding Form 26AS entry in the trust's PAN does not, by itself, defeat substantive entitlement to TDS credit. Credit should be granted where the trust establishes that the income was included in its taxable return and the deducted tax relates to that income. Highlights Income Tax Tue, 08 Sep 2026 08:42:19 +0530 https://www.taxtmi.com/highlights?id=103508