(4)For the purposes of this section,—(a)tax on total income as determined under section 270(1) shall not include the additional income-tax, if any, payable under section 267;(b)tax on the total income determined under regular assessment shall not include the additional income-tax payable under section 267;(c)interest payable under sub-section (1) shall be reduced by the interest, if any, paid under section 266 towards the interest chargeable;(d)"tax paid" means––(i)advance tax, if any, paid;(ii)any tax deducted or collected at source;(iii)any relief of tax allowed under section 157;(iv)any relief of tax allowed under section 159(1) on account of tax paid in a country outside India;(v)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;(vi)any deduction, from the Indian income-tax payable, allowed under section 160, on account of tax paid in a country outside India; and(vii)any tax credit allowed to be set off as per sections 206(1)(m) to (p) and 206(2)(e) to (h).
