Tax deducted is income received

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..... nder sub-section (1A) of section 192 for the purpose of computing the income of an assessee, shall not be deemed to be income received.] 3 [Provided further that the sum deducted in accordance with the provisions of section 194N for the purpose of computing the income of an assessee, shall 3A [not] be deemed to be income received. ] ------------------- Notes :- .....

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..... section 194D, section 194E, section 194EE, section 194F, section 194G, section 194H, section 194-I, section 194J, section 194K, section 194L, section 195, section 196A, section 196B, section 196C and section 196D . 2. Inserted by the Finance Act, 2002, w.e.f. 1-6-2002. 3. Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-09-2019 3A. As per Finance (No.2) Act, 2019 the word No .....

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