Withholding of refund in certain cases.

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..... ommencing on or after the 1st day of April, 2017, where refund of any amount becomes due to the assessee under the provisions of sub-section (1) of section 143 and the Assessing Officer is of the opin .....

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..... is made.] 2 [ Provided that the provisions of this section shall not apply from the 1st day of April, 2023. ] ************ Notes:- 1. Inserted vide THE FINANCE ACT, 2017 w.e .....

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