396. The following sums shall be deemed as income received for the purposes of computing the income of an assessee— (a) sums deducted under this Chapter; and (b) income-tax paid outside India by way of deduction in respect of which an assessee is allowed a credit against the tax payable under this Act, except tax paid under section 392(2)(a) and tax deducted as per section 393(3) (Table: Sl. No. 5)