Refunds 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 for any assessment year exceeds the amount with which he is properly chargeable under this Act for that year, he shall be entitled to a […]

Refund on appeal, etc Where, as a result of any order passed in appeal or other proceeding under this Act, refund of any amount becomes due to the assessee, the Assessing Officer shall, except as otherwise provided in this Act, refund the amount to the assessee without his having to make any claim in that

Relief to certain charitable institutions or funds in respect of certain dividends (1) Where seventy-five per cent of the share capital of any company is throughout the previous year beneficially held by an institution or fund established in India for a charitable purpose the income from dividend whereof is exempt under section 11, credit shall be

Refund for denying liability to deduct tax in certain cases (1) Where under an agreement or other arrangement, in writing, the tax deductible on any income, other than interest, under section 195 is to be borne by the person by whom the income is payable, and such person having paid such tax to the credit of the

Relief to company in respect of dividend paid out of past taxed profits 1) Where in respect of any previous year relevant to the assessment year commencing after the 31st day of March, 1960, an Indian company or a company which has made the prescribed arrangements for the declaration and payment of dividends within India,

Form of claim for refund and limitation (1) Every claim for refund under this Chapter shall be made by furnishing return in accordance with the provisions of section 139. (2) [***] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration |

Relief to shareholders in respect of agricultural income-tax attributable to dividends [Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972. Prior to its omission, it was amended by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971 and with retrospective effect from 1-4-1962, the Finance Act, 1966, w.e.f. 1-4-1966 and the Finance Act, 1965, w.e.f.

Fee for default relating to intimation of Aadhaar number Without prejudice to the provisions of this Act, where a person is required to intimate his Aadhaar number under sub-section (2) of section 139AA and such person fails to do so on or before such date, as may be prescribed, he shall be liable to pay such fee,

Interest for defaults in furnishing return of income (1) Where the return of income for any assessment year under sub- section (1) or sub-section (4) 15a[or sub-section (8A)] of section 139, or in response to a notice under sub-section (1) of section 142, is furnished after the due date, or is not furnished, the assessee shall be liable

Fee for default relating to statement or certificate (1) Without prejudice to the provisions of this Act, where,— (a) the research association, university, college or other institution referred to in clause (ii) or clause (iii) or the company referred to in clause (iia) of sub-section (1) of section 35 fails to deliver or cause to be delivered