Tax deducted is income received [Section 198] under Miscellaneous Provisions :

(1) All sums deducted in accordance with the foregoing provisions shall, for the purpose of computing the income of an assessee, be deemed to be income received.

(2) However, the tax paid by an employer under sub-section (1A) of section 192 on non-monetary perquisites provided to the employees, shall not be deemed to be income received by the assessee.