"Any deduction made and paid to the account of the Central Government in accordance with the provisions of this section and any sum by which a dividend has been increased under sub section (2) of section 16 shall be treated as a payment of income tax or super tax on behalf of the person from whose income the deduction was made, or of the owner of the security or of the shareholder, as the case may be, and credit shall be given to him therefor on the production of the certificate furnished under sub section (9) or section 20, as the case may be, in the assessment, if any, made for the following year under this Act;" Lastly, section 49B states that "Where any dividend has been paid. . or deemed to have been paid. to any of the persons specified in Section 3 who is a shareholder. .such person shall, if the dividend is included in his total income, be deemed in respect of such dividend himself to have paid the income tax (exclusive of super tax) of an amount equal to the sum by which the dividend had been increased under sub section (2) of section 16.