https://www.taxtmi.com/acts?id=4049 Any tax deducted under the Chapter and paid to the Central Government is treated as tax paid on behalf of the person from whose income the deduction was made and credit for the amount so deducted is to be allowed to that person; where such income is assessable in the hands of another, the payment shall be deemed to have been made on behalf of that other person and credit given accordingly, and joint owners receive credit in proportion to the assessable income. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 16 Jul 2025 15:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4049 Any tax deducted under the Chapter and paid to the Central Government is treated as tax paid on behalf of the person from whose income the deduction was made and credit for the amount so deducted is to be allowed to that person; where such income is assessable in the hands of another, the payment shall be deemed to have been made on behalf of that other person and credit given accordingly, and joint owners receive credit in proportion to the assessable income. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4049