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of <h1>Temporary refund withholding under section 143(1)/(2) for assessment years from 1 April 2017 until 1 April 2023</h1> For assessment years beginning on or after 1 April 2017, where a refund becomes due under section 143(1) and a notice under section 143(2) has been issued, the assessing officer may withhold the refund until the assessment is completed if, for recorded reasons and with prior approval of the Principal Commissioner or Commissioner, the refund is likely to adversely affect revenue; this withholding power ceases to apply from 1 April 2023.
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