Section 239 of ITA, 1961 : Section 239: Form Of Claim For Refund And Limitation

ITA, 1961

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Explanation using Example

Imagine that Mr. Sharma, a software engineer, paid more tax than he was supposed to due to an error in calculating his taxable income for the assessment year 2021-2022. Upon realizing the mistake, Mr. Sharma decides to file a claim for a refund of the excess tax paid.

According to Section 239 of the Income...

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