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 14[15[* * *] section [41 A] shall be deemed to have been paid towards the provisional assessment.
14. Substituted for “section 141” by the Taxation Laws (Amendment) Act, 1970, with retrospective effect from 1-4-1968.
15. “section 141 or” omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.
[AS AMENDED BY THE FINANCE ACT, 1986]