Withholding of refund in certain cases - Section 241A

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..... pply from the 1st day of April, 2023. 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 provisio .....

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..... ner or Commissioner, as the case may be, withhold the refund up to the date on which the assessment is made. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commenta .....

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