March 6, 2018

Section – 238 : Person entitled to claim refund in certain special cases

238. (1) Where the income of one person is included under any provision of this Act in the total income of any other person, the latter alone shall be entitled […]
March 6, 2018

Section – 237 : Refunds

237. If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or treated as paid by him or on his behalf […]

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