Finance Act, 2002 Section 86 - Bare Act |
| State | Central Government |
| Year | 2002 |
| Section Title | Amendment of Section 198 |
In section 198 of the Income-tax Act, the following proviso shall be inserted with effect from the 1st day of June, 2002, namely:--
"Provided that the sum being the tax paid, under sub-section (1A) of section 192 for the purpose of computing the income of an assessee, shall not be deemed to be income received.".