Rule 178

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

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(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.

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Source: Income-tax Rules, 2026, notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. For reference only – please verify with the official Gazette.