Assessee declared capital gain in assessment year 2019-20 for a total consideration of Rs. 2.97 crores in his return and also paid due taxes in that year. Balance amount of Rs. 1 crore was received by assessee in the assessment year 2023-24, and TDS of Rs. 23.92 lakhs was deducted on such amount. Assessee claimed TDS of Rs. 31.25 lakhs, including TDS of Rs. 23.92 lakhs on such receipt as refund in return for the assessment year 2023-24. Assessing Officer restricted TDS claim to Rs. 8.69 lakhs while completing assessment under section 143(1). On appeal, the Tribunal held that the assessee in assessment year 2019-20 had paid due tax after taking credit only to the extent of tax deducted by the purchaser. Since the assessee received part payment/settlement during the assessment year 2023-24, the purchaser deducted TDS and paid the net amount to the assessee and the same was reflected on Form 26AS for the assessment year 2023-24. Further, on verification of both Form 26AS for assessment years 2019-20 and 2023-24, it matched the sale consideration declared by the assessee in assessment year 2019-20.  Since the assessee had declared the full value of the sale consideration in the assessment year 2019-20 and offered tax, deduction of TDS at the time of part settlement was to be allowed to the assessee. The assessee was eligible to claim TDS in the assessment year 2023-24. (AY. 2023-24)