Section - 234

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[^* ^* ^*] ²[section 141A] shall be deemed to have been paid towards the provisional asssessment.

1. Omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.

2. Inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1968.

[As Amended by the Finance (No. 2) Act, 1977]

Section 234

Tax paid by deduction or advance payment

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