Rule 32
Installment Amount To Be Subtracted Only After Submission Of evidence
In cases where the following evidences are submitted to the Department, tax may be paid by subtracting the amount which is  substantiated from the evidences from the amount of installment computed pursuant to Sub-section (1) of Section 94 of the Act:-
(a) In cases where tax has been withheld pursuant to Chapter-17 of the Act, the tax-withholding certificate issued pursuant to Sub-section (1) of Section 91 of the Act,
(b) In cases where tax adjustment has been claimed for medical  treatment, bills, receipts of approved medical treatment expenses incurred for medical treatment.