Refund of payer borne tax: payer may apply for repayment after paying tax while claiming no deduction was required. Where a written agreement makes the payer bear tax on certain income and the payer pays such tax while claiming no deduction was required, the payer may, ... Summary
Refund of payer borne tax: payer may apply for repayment after paying tax while claiming no deduction was required.
Where a written agreement makes the payer bear tax on certain income and the payer pays such tax while claiming no deduction was required, the payer may, within thirty days of payment, apply to the Assessing Officer for a refund. The Assessing Officer must allow or reject the application by written order, after giving an opportunity of being heard and making such inquiries as necessary, and must pass the order within the prescribed timeline from the end of the month in which the application is received.
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