Section 396: Tax deducted is income received

The Income-tax Act, 2025Central Act · Act 30 of 2025

Tax deducted is income received.

The following sums shall be deemed as income received for the purposes of computing the income of an assessee—

(a) sums deducted under this Chapter; and

(b) income-tax paid outside India by way of deduction in respect of which an assessee is allowed a credit against the tax payable under this Act,

except tax paid under section 392(2)(a) and tax deducted as per section 393(3) (Table: Sl. No. 5).

Where this provision sits

Act	The Income-tax Act, 2025
Section	396
Marginal note	Tax deducted is income received
Jurisdiction	Central
Status	In force as published by the source

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