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    <title>Section 198 - Income deemed to be received</title>
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    <description>Section 198 deems sums deducted under the withholding regime, and, from the effective amendment date, income-tax paid outside India by way of deduction that is creditable under the Act, to be income received for computing an assessee&#039;s taxable income; specified exceptions exclude employer-paid tax on non-monetary perquisites and tax deducted under the identified withholding provision from this deeming.</description>
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      <description>Section 198 deems sums deducted under the withholding regime, and, from the effective amendment date, income-tax paid outside India by way of deduction that is creditable under the Act, to be income received for computing an assessee&#039;s taxable income; specified exceptions exclude employer-paid tax on non-monetary perquisites and tax deducted under the identified withholding provision from this deeming.</description>
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