Amendment of section 140A

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..... ll be substituted, namely:- "after taking into account,- (i) the amount of tax, if any, already paid under any provision of this Act; (ii) any tax deducted or collected at source; (iii) any relief of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside India; (iv) any relief of tax claimed under section 90A on account of tax paid in a .....

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..... be set off in accordance with the provisions of section 115JAA;"; (c) in sub-section (1B), for the Explanation, the following Explanation shall be substituted, namely:- 'Explanation - For the purposes of this sub-section, "assessed tax" means the tax on the total income as declared in the return as reduced by the amount of,- (i) tax deducted or collected at source, in accordance with the pr .....

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