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    <title>Amendment of section 209.</title>
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    <description>Amendment clarifies that for computing advance tax liability the tax determined under clauses (a), (b) or (c) shall not be reduced by tax deductible or collectible at source if the person responsible for deduction or collection has paid or credited the income without deducting tax or has received or debited the income without collecting such tax.</description>
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      <description>Amendment clarifies that for computing advance tax liability the tax determined under clauses (a), (b) or (c) shall not be reduced by tax deductible or collectible at source if the person responsible for deduction or collection has paid or credited the income without deducting tax or has received or debited the income without collecting such tax.</description>
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