Rule 37BA (Demand Notification)

Dear Experts

I had filed my ROI for A.Y.2022-23 with below incomes and TDS. I recd the intimation u/s 143(1) with a demand of Rs 197820/-.  They have allowed TDS credit for Rs 675000 wherein the TDS Credit claimed was Rs 967827. They say it is because of rule 37BA. Can someone be kind enough to make me understand. 

Income from Sale of H/Property was shown 50% in Spouse's return, but the TDS was claimed entirely in my return as the buyer paid the TDS entirely under my PAN