Refund for denying liability to deduct tax in certain cases - Section 239A - Income Tax - Ready Reckoner - Income Tax

..... Refund for denying liability to deduct tax in certain cases [ Section 239A ] Where under an agreement or other arrangement, in writing, the tax deductible on any income, other than interest, under section 195 is to be borne by the person by whom th .....

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Refund for denying liability to deduct tax in certain cases - Section 239A - Income Tax - Ready Reckoner - Income Tax

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..... t no application under sub-section (1) shall be rejected unless an opportunity of being heard has been given to the applicant. The Assessing Officer may, before passing an order under sub-section (2), make such inquiry as he considers necessary. [ .....

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Refund for denying liability to deduct tax in certain cases - Section 239A - Income Tax - Ready Reckoner - Income Tax

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