Substitution of new section for section 199.

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....tion 199 of the Income-tax Act, the following section shall be substituted, namely:— Credit for tax deducted. "199. (1) Any deduction made in accordance with the foregoing provisions of this C....

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....eated as the tax paid on behalf of the person in respect of whose 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 pa....