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

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....; Section 396 provides that certain taxes deducted at source shall be deemed to be income received by the assessee for the purpose of computing his total income. This provision ensures that where tax has been deducted from an income, the gross amount of such income, including the tax deducted, is taken into account while computing the assessee's income. Clause (a): Tax Deducted at Source....