Amendment of section 192.

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..... f clause (2) shall be substituted; (II) in sub-section (2A), the words, brackets and figure sub-section (1) of shall be omitted; (III) for sub-section (2B), the following sub-section shall be substituted, namely: (2B) Where an assessee who receives any income chargeable under the head Salaries has, in addition, (i) any income chargeable under any other head of income (not being a loss under any su .....

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..... rovided that this sub-section shall not in any case have the effect of reducing the tax deductible from income under the head Salaries , except where the loss under the head Income from house property and the tax deducted in accordance with other provisions of Part B and tax collected in accordance with the provisions of Part BB, of this Chapter, has been taken into account. - statute, statutory .....

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