Section 396 — Tax Deducted is Income Received

Chapter XIX — Collection and Recovery of Tax Part B — Deduction and Collection at Source

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The following sums shall be deemed as income received for the purposes of computing the income of an assessee—

(a) sums deducted under this Chapter; and

(b) 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,

except tax paid under section 392(2)(a) and tax deducted as per section 393(3) (Table: Sl. No. 5).

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See also:

• Section 392 - Salary and Accumulated Balance Due to an Employee
• Section 393 - Tax to be Deducted at Source
• Section 402 - Interpretation
• Chapter XIX - Collection and Recovery of Tax