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 2[ ...........section 141A] shall be deemed to have been paid towards the provisional assessment.
NOTES
2 The words 'section 141 or' shall be omitted w.e.f. 1-4-1971 vide ibid.
[As amended by Finance (No. 2) Act, 1971 and Taxation Laws (Amendment) Act, 1970]