March 6, 2018

Section – 245 : Set off of refunds against tax remaining payable

245. Where under any of the provisions of this Act, a refund is found to be due to any person, the Assessing Officer, Deputy Commissioner (Appeals), Commissioner (Appeals) or Principal Chief […]
March 6, 2018

Section – 244A : Interest on refunds

244A. (1) Where refund of any amount becomes due to the assessee under this Act, he shall, subject to the provisions of this section, be entitled to receive, in addition […]
March 6, 2018

Section – 244 : Interest on refund where no claim is needed

90244. (1) Where a refund is due to the assessee in pursuance of an order referred to in section 240 and the Assessing Officer does not grant the refund within […]
March 6, 2018

Section – 243 : Interest on delayed refunds

243. (1) If the Assessing Officer does not grant the refund,— (a) in any case where the total income of the assessee does not consist solely of income from interest […]
March 6, 2018

Section – 242 : Correctness of assessment not to be questioned

242. In a claim under this Chapter, it shall not be open to the assessee to question the correctness of any assessment or other matter decided which has become final […]
March 6, 2018

Section – 241A : [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-section […]
March 6, 2018

Section – 241 : Power to withhold refund in certain cases

241. [Omitted by the Finance Act, 2001, w.e.f. 1-6-2001.]
March 6, 2018

Section – 240 : Refund on appeal, etc

240. Where, as a result of any order passed in appeal or other proceeding under this Act, refund of any amount becomes due to the assessee, the Assessing Officer shall, […]
March 6, 2018

Section – 239 : Form of claim for refund and limitation

239. 87(1) Every claim for refund under this Chapter shall be made in the prescribed form and verified in the prescribed manner. (2) No such claim shall be allowed, unless […]

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