In this book, the author has given a conspectus of circumstances under which refunds arise under the various provisions of the Act, and indicates the procedure for making an application for them. It also dwells on situations when the income-tax authorities have to issue refund orders without any formal application from the assessee as well as situations when they can withhold refunds which have become due to an assessee. Some of the Circulars and Instructions issued by the Board to the concerned authorities for quick disposal of refund cases have been listed.
This Book serves as a ‘reference guide’ to help and assist the taxpayers, professionals and department in refund cases.
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RAM DUTT SHARMA
Ram dutt sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduate from M.D. University, Rohtak in 1980. He Join the Income Tax Department in the year 1983 and retired as Income Tax Officer on 30-06-2018, He Worked at Various Stations of North-West Region of Income Tax Department. He has wide Experience of all wings of Income Tax Department such as Assessment Units Special Range, TDS Wing, Investigation Wings etc. He has been Contributing articles and addressing on Topics
| Ram Dutt Sharma's Income Tax Refunds (Law & Procedure) Under the Income Tax Law As amended by the Finance Act, 2024 By Commercial Law Publishers |
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