law: The Income-Tax Act, 1961
  198. Tax deductedis income received.-
  All sums deducted in accordance with 9[the foregoing provisions of this Chapter] shall, for the purpose of computing the income of an assessee, be deemed to be income received:
  10[Provided that the sum being the tax paid, under sub-section (1A) of section 192 for the purpose of computing the income of an assessee, shall not be deemed to be income received.]
  9. Subs. by Act 23 of 2004, s. 40, for certain words (w.e.f. 1-10-2004).
  10. Ins. by Act 20 of 2002, s. 86 (w.e.f. 1-6-2002).