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        F. Acts / Amendment Acts

        Section 56 - Amendment of section 244A

        Finance Act, 2005
        Chapter III
        DIRECT TAXES

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        Tax credit source expansion includes taxes under certain provisions and updates fringe benefits reference for refunds. Amendment expands section 244A to include taxes paid under specified provisions within the refund and adjustment mechanism, links refund consequences to orders under an enlarged set of specified provisions, and substitutes a later reference year for assessments of fringe benefits so the subsection operates with the updated temporal benchmark.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Tax credit source expansion includes taxes under certain provisions and updates fringe benefits reference for refunds.

                                Amendment expands section 244A to include taxes paid under specified provisions within the refund and adjustment mechanism, links refund consequences to orders under an enlarged set of specified provisions, and substitutes a later reference year for assessments of fringe benefits so the subsection operates with the updated temporal benchmark.


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