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Income Tax Refunds (Law & Procedure)

507.35

Book Details
Title Income Tax Refurnds (Law & Procedure)
ISBN 9789356038264
Edition April, 2024
Pages 324
Authors Ram Dutt Sharma
Publisher Commercial Law Publishers

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SKU: TG-CO-ITRLAP Categories: , , ,

Description

Dive into the intricacies of Income Tax Refunds (Law & Procedure) with this comprehensive guide, covering topics such as eligibility criteria, processing procedures, interest computation, claim forms, and important CBDT circulars and instructions. Authored by experts, this guide provides valuable insights into the income tax refund process, including practical tips and FAQs, making it an essential resource for taxpayers. Get details on 27% discounts, ISBN- 9789356038264, edition-April, 2024, author Ram Dutt Sharma, page 324, and the publisher for a complete understanding of income tax refund procedures.

Contents Page No.
Chapter 1. Introduction 1
Chapter 2. Interest on Excess Refund Granted to the Assessee [Section 234D] 11
Chapter 3. Refunds [Section 237] 21
Chapter 4. Person Entitled to Claim Refund in Certain Special Cases [Section 238] 44
Chapter 5. Income Tax Refund to Legal Heirs 48
Chapter 6. Refunds to Representatives 53
Chapter 7. Form of Claim for Refund and Limitation [Section 239] 64
Chapter 8. Refund for Denying Liability to Deduct Tax in Certain Cases [Section 239A] 76
Chapter 9. Refund on Appeal, etc. [Section 240] 82
Chapter 10. Power to Withhold Refund in Certain Cases [Section 241] 90
Chapter 11. Withholding of Refund in Certain Cases [Section 241A] 91
Chapter 12. Correctness of Assessment not to be Questioned [Section 242] 110
Chapter 13. Interest on Delayed Refunds [Section 243] 111
Chapter 14. Interest on Refund where no Claim is Needed [Section 244] 119
Chapter 15. Interest on Refunds [Section 244A] 139
Chapter 16. Interest Earned on Tax Refund 173
Chapter 17. Set off of Refunds Against Tax Remaining Payable [Section 245] 180
Chapter 18. Refund of Excess TDS Deposited by Deductor 215
Chapter 19. Process of Issue of Paper Refunds & Manual Order 234
Chapter 20. Refund when Assessment Order or Penalty Order is Set Aside or Nullified on Appeal 246
Chapter 21. Request for Refund Re-Issue 249
Chapter 22. Refund of Seized Cash in the Course of Search 251
Chapter 23. Refund in the Case of Reorganization of Business Involving Amalgamation or Demerger or Merger of Business of one or More Persons 261
Chapter 24. Refunds to Foreign Nationals and Entities 262
Chapter 25. Condonation of Delay in Filing Refund Claim [Section 119(2)(b)] 266
Chapter 26. CBDT Circulars & Instructions on Refunds 307

Additional information

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Commercial

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