Income Tax Department

Ministry of Finance, Government of India

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Section 234

Tax 'paid by deduction or advance payment

Section

Section Number

234

Chapter

CHAPTER XVII - COLLECTION AND RECOVERY OF TAX

Act

Income-tax Act, 1961

Year

1988

Tax 'paid by deduction or advance payment

Tax 'paid by deduction or advance payment

39b[Tax 'paid by deduction or advance payment.

234. Tax paid or deemed to have been paid under the provisions of Chapter XVU-B or Chapter XVII-C in respect of any income provisionally assessed under 40[41[* * *] section 141A] shall be deemed to have been paid towards the provisional assessment.]

The following heading and sections 234A, 234B and 234C shall be inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 :

 

39b. Shall be omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.

40. Substituted for "section 141" by the Taxation Laws (Amendment) Act, 1970, with retrospective effect from 1-4-1968.

41. "section 141 or" omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.

 

 

[AS AMENDED BY THE FINANCE ACT, 1988]

Footnotes