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Income Tax

Tax deducted is income received - Section 396 (New) / Section 198 (Old)

Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

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Tax deducted at source is treated as income received, requiring grossing up while preserving specified exclusions.
Section 396 treats tax deducted at source as income received by the assessee for income-computation purposes. The tax deducted forms part of gross income ... Summary

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Acts Income Tax
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