Income Tax Law
Income-tax Rules, 2026
Rule 178Application under section 28 8(1)[Table: Sl. No. 11] regarding credit of tax deduction at source
Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
(1)The application required to be made by the assessee under section 288(1)[Table: Sl. No. 11] shall be in Form No. 102.
(2)Form No. 102 shall be furnished to the Director General of Income-tax (Systems) or the person authorised by him.
(3)The Director General of Income-tax (Systems) or any person authorised by him shall forward Form No. 102 to the Assessing Officer.