Refund for denial of withholding tax liability: payers may seek refund after paying tax under prescribed procedure. Where a written agreement allocates the burden of tax deductible on certain income to the payer and the payer, having paid such tax, claims no deduction ... Summary
Refund for denial of withholding tax liability: payers may seek refund after paying tax under prescribed procedure.
Where a written agreement allocates the burden of tax deductible on certain income to the payer and the payer, having paid such tax, claims no deduction was required, the payer may, within thirty days of payment, apply to the Assessing Officer for refund in the prescribed form; the Assessing Officer may inquire, must afford a hearing before rejection, and shall decide by written order within six months from the end of the month in which the application is received.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
