Tax deducted deemed income - deductions treated as income received for computing taxable income, subject to specific provisos. Section 198 deems sums deducted under the specified provisions of the Income tax Act, and certain income tax paid outside India for which credit is allowed, to be income received for computing an assessee's income, subject to express provisos excluding tax paid under a payroll deduction sub section and sums deducted under the provision addressing certain cash withdrawals.