Refund withholding rule: section 244A now uses the date up to which a refund is withheld for reference. The proviso to sub section (1A) of section 244A is amended to replace the phrase referencing the date on which an assessment or reassessment is made with a phrase referencing the date up to which a refund is withheld, effective from the date specified in the Finance (No. 2) Act, 2024.