https://www.taxtmi.com/acts?id=3334 A person is entitled to a refund where the tax paid by or treated as paid by or on behalf of that person for an assessment year exceeds the tax properly chargeable for that year, provided the person satisfies the Assessing Officer of that excess and thereby becomes entitled to recovery of the excess tax. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 17:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3334 A person is entitled to a refund where the tax paid by or treated as paid by or on behalf of that person for an assessment year exceeds the tax properly chargeable for that year, provided the person satisfies the Assessing Officer of that excess and thereby becomes entitled to recovery of the excess tax. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3334