https://www.taxtmi.com/acts?id=8479 Section 199 is replaced to treat deductions paid to the Central Government as payments of tax on behalf of the person whose income was subject to deduction (or the owner, depositor, unit-holder or shareholder as applicable), and to treat specified sums under section 192 similarly; the Board is authorised to make rules for granting credit, including to persons beyond those expressly listed and to determine the assessment year for credit. en-us Fri, 29 Feb 2008 20:34:29 +0530 Sat, 03 May 2008 10:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8479 Section 199 is replaced to treat deductions paid to the Central Government as payments of tax on behalf of the person whose income was subject to deduction (or the owner, depositor, unit-holder or shareholder as applicable), and to treat specified sums under section 192 similarly; the Board is authorised to make rules for granting credit, including to persons beyond those expressly listed and to determine the assessment year for credit. Act-Rules Bills Fri, 29 Feb 2008 20:34:29 +0530 https://www.taxtmi.com/acts?id=8479