(5)For the purposes of this section "tax due on the returned income" means the tax chargeable on the total income declared in the return of income furnished by the assessee for the tax year in which the advance tax is paid or payable, as reduced by the amount of—(a)any tax deducted or collected at source as per the provisions of Chapter XIX-B on any income which is subject to such deduction or collection and which is taken into account in computing such total income;(b)any relief of tax allowed under section 157;(c)any relief of tax allowed under section 159(1) on account of tax paid in a country outside India;(d)any relief of tax allowed under section 159(2) on account of tax paid in a specified territory outside India referred to in that section;(e)any deduction, from the Indian income-tax payable, allowed under section 160, on account of tax paid in a country outside India; and(f)any tax credit allowed to be set off as per sections 206(1)(m) to (p) and 206(2)(e) to (h).
