Tax deducted is income received

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....ose of computing the income of an assessee, be deemed to be income received : 2[Provided that the sum being the tax paid, under sub-section (1A) of section 192 for the purpose of computing the income of an assessee, shall not be deemed to be income received.] 3[Provided further that the sum deducted in accordance with the provisions of section 194N for the purpose of computing the income of an a....

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....der: "the provisions of sections 192 to 194, section 194A, section 194B, section 194BB, section 194C, section 194D, section 194E, section 194EE, section 194F, section 194G, section 194H, section 194-I, section 194J, section 194K, section 194L, section 195, section 196A, section 196B, section 196C and section 196D". 2. Inserted by the Finance Act, 2002, w.e.f. 1-6-2002. 3. Inserted vi....