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Yable and the proportionate tax on such amount. 5. Excess of 3 over 4. 6. Deduct : Amount of tax deductible under sections 192 to 195 on any income (as computed before allowing any deduction admissible under the Act) and which has been taken into account in computing the income subject to advance tax. 7. Net amount of income-tax. 8. Less : Amount on account of estimated double income-tax relief, if any 9. Net amount payable. 10. Less : (i) tax already paid in the financial year under section 210.

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