(4)For the purposes of sub-section (1), interest payable under section 423 shall be computed on the tax on the total income as declared in the return as reduced by the amount of,—(a)advance tax, if any, paid;(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; and(f)any tax credit claimed to be set off as per the provisions of sections 206(1)(m) to (p) and 206(2)(e) to (h);
