https://www.taxtmi.com/manuals?id=5360 Tax deducted at source and eligible foreign tax deducted are deemed to be income received by the assessee for computing total income. Gross income consequently includes both the net amount received and tax deducted. The rule excludes employer-paid tax on non-monetary perquisites and tax deducted under the specified table entry. It is a computational deeming fiction for grossing up income, not an additional tax levy. en-us Fri, 11 Oct 2024 14:15:00 +0530 Wed, 05 Aug 2026 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5360 Tax deducted at source and eligible foreign tax deducted are deemed to be income received by the assessee for computing total income. Gross income consequently includes both the net amount received and tax deducted. The rule excludes employer-paid tax on non-monetary perquisites and tax deducted under the specified table entry. It is a computational deeming fiction for grossing up income, not an additional tax levy. Manuals Income Tax Fri, 11 Oct 2024 14:15:00 +0530 https://www.taxtmi.com/manuals?id=5360