Section 244 of ITA, 1961 : Section 244: Interest On Refund Where No Claim Is Needed
ITA, 1961
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Explanation using Example
Imagine Mr. Sharma filed his income tax return and, based on the assessment, was supposed to receive a refund of ₹50,000. The assessment order was passed on June 30, 2023. However, he did not receive his refund within three ...
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