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Insertion of new section 241A- Withholding of refund in certain cases.

Clause 76 - Bill - DIRECT TAXES - Income-tax - Bill - Clause 76 - Insertion of new section 241A. 76. After section 241 of the Income-tax Act [as it stood immediately before its omission by section 81 of the Finance Act, 2001 (14 of 2001)], the following section shall be inserted, namely:- Withholding of refund in certain cases. 241A. For every assessment year commencing on or after the 1st day of April, 2017, where refund of any amount becomes due to the assessee under the provisions of sub-sect .....

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