Income Tax Refunds (Law & Procedure) Under the Income Tax Law As amended by the Finance Act, 2024

In this book, the author provides a comprehensive overview of the circumstances under which refunds arise under various provisions of the Income-tax Act. It outlines the procedures for making an application for refunds and explains situations when the income-tax authorities must issue refund orders without a formal application from the assessee, as well as when they can withhold refunds due to an assessee.