# The Finance Act, 2002, Section 86: Amendment of section 198

- Act: The Finance Act, 2002
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2002/section/86/

## Text

Amendment of section 198. 86. In section 198 of the Income-tax Act, the following proviso shall be inserted with effect from the 1st day of June, 2002, namely:— "Provided that the sum being the tax paid, under sub-section (1A) of section 192 for the purpose of computing the income of an assessee, shall not be deemed to be income received.". © Copyright. Taxmann Publications Pvt. Ltd.

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