Section 199(3) of the Income Tax Act, 1961 — TDS — The point of time at which the benefit of tax deduction at source to be given, is governed by sub rule (3) of rule 37BA which unequivocally provides through clause (i) that the credit for tax deducted at source and paid to Central Government shall be given for the assessment year for which such income is assessable, since the income of Rs 84.10 lakhs on which tax was deducted at source was patently assessable in the year 2012-13. the benefit of the tax deduction at source should also be allowed in the same year — Mahesh Software Systems P. ltd. vs. Assistant Commissioner of income tax [2019] 75 ITR (trib) 100(Pune)