As per basic understanding, the net income which is received by the assessee in hands shall be net of the gross income accrued and the tax deducted at source.
source https://www.caclubindia.com/articles/section-198-145-deduction-taxability-tds-44398.asp
source https://www.caclubindia.com/articles/section-198-145-deduction-taxability-tds-44398.asp
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