Tax deducted is income
received.
198. All sums deducted in accordance with 80[the foregoing
provisions of this Chapter] shall, for the purpose of computing the income of
an assessee, be deemed to be income received :
81[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.]