The Income-tax Rules, 2026
Rule 178: 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.
