TDS credit for trust income remains available despite trustee PAN reporting and absence of Rule 37BA declaration.

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....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.....