Section-396 : Tax deducted is income received

1. Section-396 as per act

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

1. amount deducted under this Chapter; and
2. 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).

2. Help and useful links for Section-396

1. Income Tax Help Center
2. Income Tax Act 2025 Home
3. Self Service TDS Preparation