Report No. 12

245. Tax paid by deduction or advance payment.-

Tax paid or deemed to have been paid under sections 201 to 213 [all sections embodying any part of section 18] or sections 215 to 228 [all sections embodying any part of section 18A] in respect of any income provisionally assessed under sections 145(1) and 145(2) [section 23B(1)], shall be deemed to have been paid towards the provisional assessment.

[Section 23B(6)]