TDS credit transfer for clubbed income requires prescribed declaration and deductor reporting before credit moves to another taxpayer.

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....Rule 37BA(1) allocates TDS credit to the deductee based on information furnished by the deductor. Where fixed-deposit interest is assessable in a spouse's hands through clubbing of income, Rule 37BA(2) permits transfer of the related TDS credit only if the deductee gives the prescribed declaration to the deductor and the deductor reports the deduction in the other person's name. Without that declaration, TDS continuing in the deductee's Form 26AS remains governed by Rule 37BA(1). Any discrepancy between TDS claimed and the credit reflected requires examination under section 199 and Rule 37BA.....