Refund for tax borne under agreement permits payor to seek repayment when no deduction was required to be made. Where a written agreement requires the person paying income (other than certain specified interest) to bear the tax deductible and that person has paid such tax but claims no deduction was required, he may within thirty days file an application for refund in the prescribed form and manner. The Assessing Officer shall, after any necessary inquiry, allow or reject the application in writing, but shall not reject it without giving the applicant an opportunity of being heard, and must pass the order within six months from the end of the month in which the application is received.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund for tax borne under agreement permits payor to seek repayment when no deduction was required to be made.
Where a written agreement requires the person paying income (other than certain specified interest) to bear the tax deductible and that person has paid such tax but claims no deduction was required, he may within thirty days file an application for refund in the prescribed form and manner. The Assessing Officer shall, after any necessary inquiry, allow or reject the application in writing, but shall not reject it without giving the applicant an opportunity of being heard, and must pass the order within six months from the end of the month in which the application is received.
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