68[Application under sub-section (20) of section 155 regarding credit of tax deduction at source.
134. (1) The application required to be made by the assessee under sub-section (20) of section 155 shall be in Form No. 71.
(2) Form No. 71 shall be furnished to the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) or the person authorised by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems).
(3) Form No. 71, shall be furnished electronically,—
| (i) | under digital signature, if the return of income is required to be furnished under digital signature; | |
| (ii) | through electronic verification code in a case not covered under clause (i). |
(4) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall specify the procedures for furnishing Form No. 71 and shall also be responsible for formulating and evolving appropriate security, archival and retrieval policies in relation to the form so furnished.
(5) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, or any person authorised by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall forward Form No. 71 to the Assessing Officer.]