Refund claims by payors who bore withholding tax can be filed and adjudicated by assessing officers.

A new refund mechanism lets a person who, under a written agreement, bore tax deductible under section 195 (other than interest) and paid it to the Central Government, file a prescribed application with the Assessing Officer within the specified period claiming that no tax was required to be deducted. The Assessing Officer may inquire as necessary and must allow or reject the application by written order, after giving the applicant an opportunity of being heard, within a time-bound period from receipt of the application.

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