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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....ction 32 of the Finance Act, 1978 w.e.f. 01-04-1978 And was Amended vide Section 24 of the Direct Tax Laws (Second Amendment) Act, 1989 w.e.f. 01-11-1989 And was Amended vide Section 60 of the Finance (No. 2) Act, 1991 w.e.f. 01-10-1991 And was Amended vide Section 78 of the Finance Act, 1992 w.e.f. 01-06-1992 And was Amended vide Section 30 of the Finance Act, 1993 w.....