Section 178 of Income-tax Rules, 2026 – Application under section 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source

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Section 178: Application under section 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source

Application under section 288(1) [Table: Sl. No. 11] regarding credit of tax deduction at source.

178. (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.

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.

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