- All sums deducted in accordance with [the foregoing provisions of this Chapter] [ Substituted by Act 23 of 2004, Section 40, for the portion beginning with the words and figures " the provisions of Section 192" and ending with the word, figures and letter " section 196-D" (w.e.f. 1.10.2004).] shall, for the purpose of computing the income of an assessee, be deemed to be income received:[Provided that the sum being the tax paid, under sub-section (1-A) of section 192 for the purpose of computing the income of an assessee, shall not be deemed to be income received.] [ Inserted by Act 20 of 2002, Section 86 (w.e.f. 1.6.2002).]
