Tax deduction liability: payer who bore withholding tax may apply for refund within the prescribed period after payment. A payer who, under a written agreement, has borne and paid the tax deductible on income (other than interest) may apply to the Assessing Officer for ... Summary
Tax deduction liability: payer who bore withholding tax may apply for refund within the prescribed period after payment.
A payer who, under a written agreement, has borne and paid the tax deductible on income (other than interest) may apply to the Assessing Officer for refund claiming no tax was required to be deducted; the Assessing Officer must allow or reject the application in writing after hearing the applicant and any necessary inquiry, and must pass the order within the statutory timeframe.
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