https://www.taxtmi.com/acts?id=48840 Certain sums are deemed as income received for computing an assessee's income: amounts deducted under the Chapter on deduction and collection at source, and income-tax paid outside India by way of deduction that yields a credit against tax payable under the Act, except tax paid under section 392(2)(a) and amounts deducted under section 393(3). en-us Fri, 14 Feb 2025 13:05:00 +0530 Fri, 14 Feb 2025 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48840 Certain sums are deemed as income received for computing an assessee's income: amounts deducted under the Chapter on deduction and collection at source, and income-tax paid outside India by way of deduction that yields a credit against tax payable under the Act, except tax paid under section 392(2)(a) and amounts deducted under section 393(3). Act-Rules Bills Fri, 14 Feb 2025 13:05:00 +0530 https://www.taxtmi.com/acts?id=48840