Tax paid by deduction or advance payment
Tax paid by deduction or advance payment.
234. Tax paid or deemed to have been paid under the provisions of Chapter XVII-B or Chapter XVII-C in respect of any income provisionally assessed under 1[*** section 141A] shall be deemed to have been paid towards the provisional assessment.
1. Substituted for "section 141 or section 141A" by the Taxation Laws (Amendment) Act, 1970, with retrospective effect from 1-4-1968.
[AS AMENDED BY THE FINANCE ACT, 1982]