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 4[5[* * *] section 141A] shall be deemed to have been paid towards the provisional assessment.
4. "section 141 or section 141A" substituted for "section 141" by the Taxation Laws (Amendment) Act, 1970, with retrospective effect from 1-4-1968.
5. "section 141 or" omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.
[As amended by the Taxation Laws (amendment) Act, 1984]