Credit for tax deducted

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....) The Board may, for the purposes of giving credit in respect of tax deducted or tax paid in terms of the provisions of this Chapter, make such rules as may be necessary, including the rules for the purposes of giving credit to a person other than those referred to in sub-section (1) and sub-section (2) and also the assessment year for which such credit may be given.]     ***************** NOTES:- 1. Numbered vide Section 87 of the Finance Act, 2002 w.e.f. 01-06-2002 2. Substituted vide Section 41 of the Finance (No. 2) Act, 2004 w.e.f. 01-10-2004 before it was read as, "the provisions of sections 192 to 194, section 194A, section 194B, section 194BB, section 194C, section 194D, section 1....

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....r-tax, as the case may be," 4. Inserted vide Section 50 of the Finance (No. 2) Act, 1996 w.e.f. 01-04-1997 5. Omitted vide Section 126 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "(including a provisional assessment under section 141A), if any," Earlier, Inserted vide Section 15 of the Finance Act, 1968 w.e.f. 01-04-1968 6. Substituted vide Section 52 of the Finance Act, 1987 w.e.f. 01-06-1987 before it was read as, "made for the immediately following assessment year under this Act" 7. Substituted vide Section 15 of the Finance Act, 1968 w.e.f. 01-04-1962 before it was read as, "Provided that where such person o....

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....ot constituting a partnership, credit in respect of the tax deducted may be given to each such person in the same proportion in which the interest on such security or dividend on such share has been included in his total income." 10. Inserted vide Section 87 of the Finance Act, 2002 w.e.f. 01-06-2002 11. Inserted vide Section 41 of the Finance (No. 2) Act, 2004 w.e.f. 01-04-2005 12. Substituted vide Section 41 of the Finance Act, 2006 w.e.f. 01-04-2006 before it was read as, "2006" Earlier, Substituted vide Section 50 of the Finance Act, 2005 w.e.f. 01-04-2005 before it was read as, "2005" 13.  Substituted vide Section 45 of the Finance Act, 2008 w.e.f. 01-04-2008 before it was read a....