Substitution of new section for section 199 - Credit for tax deducted.

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..... ction shall be substituted, namely:— "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 ta .....

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..... 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 rules as may b .....

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