https://www.taxtmi.com/circulars?id=3014 Refunds of TDS under section 195 may be given to the person who deducted and deposited the tax where income has not accrued to the non resident or where no or lesser tax is due, subject to prior approval of the Chief Commissioner or Director General; no interest is admissible; the Assessing Officer may adjust refunds against direct tax liabilities and must ensure corresponding expense disallowance and prescribed undertakings or indemnities; a two year limitation for claims applies. en-us Tue, 23 Oct 2007 00:00:00 +0530 Tue, 15 Jul 2008 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=3014 Refunds of TDS under section 195 may be given to the person who deducted and deposited the tax where income has not accrued to the non resident or where no or lesser tax is due, subject to prior approval of the Chief Commissioner or Director General; no interest is admissible; the Assessing Officer may adjust refunds against direct tax liabilities and must ensure corresponding expense disallowance and prescribed undertakings or indemnities; a two year limitation for claims applies. Circulars Income Tax Tue, 23 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=3014