Tax deducted is income received - Section 396 (New) / Section 198 (Old)

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....x Deducted at Source Any sum deducted under the provisions of Chapter XIX-B shall be deemed to be income received by the assessee. Accordingly, the amount of tax deducted at source forms part of the gross income of the assessee, notwithstanding that only the net amount is actually received. Section 396 Clause (b): Foreign Tax Deducted at Source Income-tax paid outside India by way of d....