Withholding of refunds: non application of section 241A from 1 April 2023 removes its operation for refunds. The amendment inserts a proviso to render section 241A inapplicable from 1 April 2023, removing the statute's withholding mechanism for income tax refunds as of that effective date.
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Provisions expressly mentioned in the judgment/order text.
Withholding of refunds: non application of section 241A from 1 April 2023 removes its operation for refunds.
The amendment inserts a proviso to render section 241A inapplicable from 1 April 2023, removing the statute's withholding mechanism for income tax refunds as of that effective date.
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