Notwithstanding anything contained in any rule elsewhere, a dealer shall be eligible to claim the amount deducted under section 40 or section 40A as payment of tax, in the tax period in which such deduction is available in the dealer's profile in the website as evident from the related form 19A:

Provided that the claim of such deduction shall not be available for any period, prior to the date of credit of payment of the amount so deducted to the Government Treasury.

Provided further that the above proviso shall not be applicable in a case where the amount deducted till the 30th June, 2017 has been credited to the Government Treasury on or after the 1st July, 2017, and the claim of such deduction shall be available for the return period Quarter Ended June, 2017:

Provided also that where the dealer has already furnished his return without claiming the credit of amount so deducted within the 30th June, 2017 and deposited on or after the 1st July, 2017, he may file his claim in writing before the concerned assessing authority.