Set off and withholding of refunds in certain cases - It has ...

Income Tax

February 6, 2023

Set off and withholding of refunds in certain cases - It has been proposed to amend section 245 & 241A by integrating to set off refunds against tax remaining payable. Also, where proceedings of assessment or reassessment are pending additional interest shall not be payable on amount of refund withheld for that purpose during assessment proceeding periods.

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Set off and withholding of refunds in certain cases - It has ...

Income Tax

February 6, 2023

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