Refund u/s 239(2) ,243(1)(b).

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..... (1)(b) Statute: Income - Tax Act, 1961 Please refer to Board's Instruction No.143(F.No.5/107/69-ITAII) dated 27-1-1970 wherein it was stated that the claim for refund filed u/s.239(2) should be .....

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..... not grant the refund within six months from the date on which the claim for refund is made, the Central Government should pay simple interest at nine percent per annum. The Board would, therefore lik .....

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