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The visitors could Click the link to visit the Internet site of Revenue Tax Office for resolving their uncertainties or for clarifications
Beneath Portion 244A(3), In the event the desire is decreased on attractiveness, a notice of demand from customers is usually to be sent and also the assessee ought to pay back the surplus amount that has been retained by it as desire, to your Office. In such a circumstance, the proportionate number of tax paid through the assessee on the surplus i.e the amount paid out towards the Office pursuant for the observe of desire is to be refunded through the Department as surplus tax would've been compensated because of the assessee on that amount. If a larger amount of fascination is decided on enchantment, the assessee would have by now compensated tax on the quantity of fascination received and would pay out additional tax on the additional amount of money as and when it truly is received or accrued. On the other hand, in Avada Investing, it was held that the proceedings is often produced the subject matter of Section 154 which specials with rectification of errors and faults apparent on the facial area of your history.
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During the writer’s watch, no deduction is permissible because none of the deductions stipulated below Area fifty seven is often designed relevant to these kinds of profits. Even usually, there is usually no expenditure, income or capital attributable to this more kind of profits.
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The refund has arisen due to excessive tax deducted/gathered at supply and/or excess progress tax payment and/or extra payment of self-assessment tax as per the provisions in the Act.