51 (5) The deductee shall claim credit, in his electronic cash ledger, of the tax deducted and reflected in the return of the deductor furnished under sub-section (3) of section 39, in such manner as may be prescribed.
This TDS can be utilised by the recipient for
a) Payment of Taxes
b) Payment of interest, penalty, late fee or any other amount
As per Rule 87(1)