(2)The amounts referred to in sub-section (1) shall be,—(a)the amount of tax, if any, already paid under any provision of this Act;(b)any tax deducted or collected at source;(c)any relief of tax claimed under section 157;(d)any relief of tax or deduction of tax claimed under section 159(1) or 160 on account of tax paid in a country outside India;(e)any relief of tax claimed under section 159(2) on account of tax paid in any specified territory outside India referred to in that section;(f)any tax credit claimed to be set off as per sections 206(1)(m) to (p) and 206(2)(e) to (h); and(g)any tax or interest payable according to the provisions of section 391(2).
