82[Credit
for tax deducted.
199. (1) Any deduction made in accordance with the
foregoing provisions of this Chapter and paid to the Central Government shall
be treated as a payment of tax on behalf of the person from whose income the
deduction was made, or of the owner of the security, or of the depositor or of
the owner of property or of the unit-holder, or of the shareholder, as the case
may be.
(2) Any sum referred
to in sub-section (1A) of section 192 and paid to
the Central Government shall be treated as the tax paid on behalf of the person
in respect of whose income such payment of tax has been made.
(3) The Board may, for the purposes of giving credit
in respect of tax deducted or tax paid in terms of the provisions of this
Chapter, make such rules83 as may be
necessary, including the rules for the purposes of giving credit to a person
other than those referred to in sub-section (1) and sub-section (2) and also
the assessment year for which such credit may be given.]