Amendment of section 198.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s Chapter", the words "and income tax paid outside India, by way of deduction, in respect of which an assessee is allowed a credit against the tax payable under this Act," shall be inserted with effec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sums deducted in accordance with the foregoing provisions of the said Chapter and income tax paid outside India by way of deduction and in respect of which an assessee is allowed a credit against the ....