1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Taxpayers must pay interest under Section 234D if a refund exceeds the amount due after regular assessment.</h1> Interest under Section 234D is levied when a refund is granted to a taxpayer during a summary assessment, but upon completion of a regular assessment, it is determined that no refund was due or the refunded amount exceeds what was actually refundable. In such cases, the taxpayer is required to pay interest on the excess or incorrect refund amount.
TaxTMI 
TaxTMI 
