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.