The CBDT has notified the *Form No 71* to e- file rectification u/s 155(20) to allow TDS in cases were assessee has claimed the TDS but deductor has paid the TDS in subsequent assessment years and department has not allowed the credit since its is not reflecting in 26AS of year in which TDS was claimed, as per new provision inserted in Finance Act 2023.
Tax-Update_New-e-form-71-for-Tax-Credit