Section 198. Tax deductedis income received

198. Tax deductedis income received. —All sums deducted in accordance with[9] [the foregoing provisions of this Chapter] shall, for the purpose of computing the income of an assessee, be deemed to be income received: 10 [ 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.]