Substitution of new section for section 199 - Credit for tax deducted.

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....g section shall be substituted, namely:— "199. (1) Any deduction made in accordance with the foregoing provisions of this Chapter and paid to the Central Government shall be treated as a payment ....

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....income such payment of tax has been made. (3)  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 rul....