https://www.taxtmi.com/acts?id=4048 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 16 Jul 2025 12:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4048 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. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4048