The Central Board of Direct Taxes (CBDT) has notified amendments to income tax rules to simplify the process of claiming credit for TCS collected and TDS deducted for salaried employees and to enable the claiming of TCS credit for minors in the hands of their parents. The Income Tax Act rules have been amended to include any tax deducted or collected at source to make tax deductions in the case of salaried employees. The rules have also been amended to allow the credit of TCS to a person other than the collectee, such as a parent in the case of a minor collectee, when the minor’s income is clubbed with that of the parent.