Section 198 - Income deemed to be received

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....ceived [ Section 198 ] * From 01.04.2025 - All sums deducted in accordance with the foregoing provisions of this Chapter and income-tax paid outside India, by way of deduction, in respect of which ....

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....d to be income received. Exception of this section - The following tax paid or deducted would not be deemed to be income received by the assess for the purposes of computing the total income - * th....