Form explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Form No. 102 is the application an assessee makes when income taxed in an earlier return had tax deducted at source only in a later year, so that credit can follow the income. Form No. 160 is the claim a payer makes for refund of tax that it bore under an agreement and paid although, it says, no tax was required to be deducted. They are two separate forms and not a run. This guide explains both as printed in the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026.
Under rule 178, Form No. 102 is furnished to the Director General of Income-tax (Systems) or a person authorised by him, who forwards it to the Assessing Officer; it is made under section 288(1) (Table, serial number 11). Under rule 230, a refund claim under section 434 is made in Form No. 160, by the claimant or a duly authorised agent, with a copy of the agreement or other arrangement. Neither rule prints a time limit. Section 434(1) itself says the application is filed within thirty days from the date of payment of the tax.
Form No. 102: credit of tax deducted at source
The provision and the rule
Section 288(1) of the Income-tax Act, 2025 lists actions the Assessing Officer may take for reasons set out in a Table, within four years reckoned as the Table provides. Serial number 11 of the Table is the one rule 178 refers to. The form defines the "specified income" it concerns: income referred to in section 288(1) (Table, serial number 11) that has been included in the return of income of a tax year and on which tax is deducted at source and paid to the credit of the Central Government under Chapter XIX-B in a subsequent tax year. The post on section 288 covers the Table. Rule 178 says the application is in Form No. 102, goes to the Director General of Income-tax (Systems) or his authorised person, and is forwarded by that office to the Assessing Officer; see rules 177 and 178.
If tax was deducted in a year after the income was taxed and you are unsure how to claim the credit, our TDS compliance team can help you match the deduction records with the return and prepare the application.
What the form asks
| Part | Rows | What it asks |
|---|---|---|
| A: Particulars of assessee | 1 to 8 | Name, address, PAN, residential status (resident, non-resident or resident but not ordinarily resident, as Note 3 says), email ID, contact number; the tax year in which the specified income was included in the return; the date on which that return was filed |
| B: Details with reference to specified income and tax deduction at source | columns A to N | Total income, deemed total income or loss as per the return for that tax year; amount of specified income included in the return; nature of the specified income; the rate at which it was subject to tax; the amount of tax deducted on it in the subsequent tax year; date of deduction; rate of deduction; date of payment to the Central Government; the section under which tax was deducted; the amount of the tax claimed for the tax year; the deductor's name, TAN and PAN; and a total |
Note 4 says total income, deemed total income or loss is reported as per the latest intimation, assessment, reassessment, rectification or recomputation order. Note 5 says separate rows may be filled for more than one entry.
Declaration
The signatory, giving PAN and capacity, declares that what is stated is correct, complete and truly stated to the signatory's knowledge and belief; that the return of income in which the specified income was included was furnished under section 263; and that credit for the tax deducted on the specified income claimed in Form No. 102 has not been claimed in any other tax year and will not be claimed. Amounts are in rupees (Note 6). The rule prints no time limit for the application.
Form No. 160: refund of tax deducted under an agreement
The section and the rule
Section 434(1) says that where, under an agreement or other arrangement in writing, the tax deductible on any income (other than interest in section 393(2), Table serial number 17) is to be borne by the person by whom the income is payable, and that person, having paid the tax to the credit of the Central Government, claims that no tax was required to be deducted, he may within thirty days from the date of payment of the tax file an application before the Assessing Officer for refund in the prescribed form and manner. The Assessing Officer allows or rejects it by a written order after hearing the applicant, and the order is passed within six months from the end of the month in which the application is received (sub-sections (2) to (5)). See sections 431 to 436. Rule 230 says the claim is made in Form No. 160 by the claimant or a duly authorised agent, accompanied by a copy of the agreement or other arrangement. The rule is covered in rules 230 and 231.
What the form asks
The form is addressed to the Assessing Officer.
| Part | Rows | What it asks |
|---|---|---|
| A: Details of the Applicant | 1 to 7 | Name, address, status, name of father or husband, residential status, PAN, mobile number and email ID |
| B: Details of the Deductee | 8 to 13 | Name, status, PAN if available, Tax Identification Number if any, contact details, and the country of which the deductee was a resident in the relevant tax year |
| C: Details of agreement or other arrangement | 14 to 17 | Date of signing, date it came into effect, period for which it is effective, proof of agreement |
| D: Details of transaction on which tax not deductible has been deducted | 18 to 22 | Amount and date of the transaction, date and mode of payment (with proof), nature of transaction |
| E: Details of tax deducted on the transaction | 23 to 29 | Amount of tax deducted; date of deduction; date of deposit; challan details (BSR code, date, serial number, amount); why no tax was required to be deducted; whether tax on a similar transaction was refunded in the three years before the relevant tax year, with tax year, date, amount deducted, amount refunded and the date of the order of the Commissioner (Appeals) or the Assessing Officer; other relevant details |
Note 3 lists eleven statuses from individual to limited liability partnership, and Note 4 explains the Tax Identification Number. Note 5 lists annexures: A-1 proof of agreement (row 17), A-2 proof of payment (row 21(ii)), A-3 a copy of the order in row 28, and A-4 any other details in row 29.
Verification
The signatory, who gives name, relationship, PAN and entity, declares that what is stated is correct, complete and truly stated to his or her knowledge and belief, that no tax was required to be deducted on the income referred to, and that the signatory is competent to make and verify the application, giving designation and address. Amounts are in rupees and some information is pre-filled (Notes 6 and 7).
Example
Under a written contract, Aurelia Engineering Private Limited agreed to bear the tax on a payment to a foreign consultant, Bruckner Advisory GmbH. It deducted and paid tax, but later formed the view that no tax was required to be deducted. It files Form No. 160 with the Assessing Officer within thirty days from the date of payment of the tax, as the section says, attaching A-1 (the contract) and A-2 (proof of payment). Separately, Sandhya Mehta, an individual, included an amount in her return for one year, and the payer deducted tax on it only in the next year. She files Form No. 102 with the Director General of Income-tax (Systems) to claim credit, listing the deductor's TAN and PAN in Part B.
Need help with TDS credit or refund?
Both forms depend on matching dates, challans and deduction records, and Form No. 160 turns on the agreement. Our TDS compliance team can help you assemble the details and check the filing before it goes in.
Key takeaways
- Form No. 102 asks for credit of tax deducted in a later year on income already included in a return, under section 288(1) (Table, serial number 11).
- Form No. 102 goes to the Director General of Income-tax (Systems) or his authorised person, who forwards it to the Assessing Officer.
- Form No. 160 is the refund claim under section 434 by a payer who bore the tax under an agreement but says no tax was required to be deducted.
- Rule 230 requires a copy of the agreement; section 434(1) fixes thirty days from the date of payment of the tax.
- Neither rule prints a time limit of its own.
Read next
- Rules 177 and 178: modified return and TDS credit
- Rules 230 and 231: refund claim in Form No. 160 and immunity application in Form No. 161
- Form Nos. 125 and 126: specified senior citizen declaration and certificate of no deduction
- Form Nos. 149 and 150: accountant's certificate for a deductor or collector not to be an assessee in default
Disclaimer: Based on the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026, as consulted on 4 October 2026. It explains the words of the forms and rules only; later notifications, the forms and utilities on the e-filing portal, circulars and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.