Interest payable to the assessee

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..... hall be entitled to receive simple interest at the rate of one-half per cent. per month, or part of a month, on any amount receivable by him under this Code in respect of any financial year for the pe .....

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..... date of grant of refund under that sub-section to the date of actual payment of such interest, if such interest is not paid to him along with the refund. - - statute, statutory provisions legisla .....

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