17[Income payable
net of tax.18
195A. 19[In a case
other than that referred to in sub-section (1A) of
section 192, where under an agreement] or other arrangement, the tax
chargeable on any income referred to in the foregoing provisions of this
Chapter is to be borne by the person by whom the income is payable, then, for
the purposes of deduction of tax under those provisions such income shall be
increased to such amount as would, after deduction of tax thereon at the rates
in force for the financial year in which such income is payable, be equal to
the net amount payable under such agreement or arrangement.]
