Refund adjustment against outstanding tax demand follows the statutory mechanism applicable to refunds arising from processed TDS statements. Where processing of a statement under the Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013 results in a refund, adjustment ... Summary
Refund adjustment against outstanding tax demand follows the statutory mechanism applicable to refunds arising from processed TDS statements.
Where processing of a statement under the Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013 results in a refund, adjustment against outstanding tax demand is governed, so far as may be, by section 245.
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