Clause 285 - Credit for tax paid in case of abatement of proceedings. - Direct Taxes Code, 2010

Credit for tax paid in case of abatement of proceedings. 285. In a case where the proceedings before the Settlement Commission abate under sub-section (1) of section 284, the Assessing Officer shall allow the credit for the tax and interest paid,— (a) on or before the date of making the application under section 273; or (b) during the pendency of the case before the Settlement Commission.