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Income Tax Act · s 38
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Income Tax Act · s 38
Tell us what is wrong in this text. We check every suggestion against the official version before we change anything.
Any tax which has been deducted from any payment under the provisions of section 37, 37A or 37B shall, when such payment is included in
Income Tax the chargeable income of any person, be set-off for the purpose of collection against the tax charged on that chargeable income.