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    <title>Excess DDT Paid Can Claim for Refund</title>
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    <description>Excess payment of Dividend Distribution Tax may be reclaimed by filing a revised return claiming the refund; discussion also notes a statutory refund route under Section 237 and a favourable high court decision supporting taxpayer eligibility. Procedural specifics are uncertain, so taxpayers should document the refund claim, correspondence with the assessing officer, and the assessing officer&#039;s refund order language.</description>
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      <description>Excess payment of Dividend Distribution Tax may be reclaimed by filing a revised return claiming the refund; discussion also notes a statutory refund route under Section 237 and a favourable high court decision supporting taxpayer eligibility. Procedural specifics are uncertain, so taxpayers should document the refund claim, correspondence with the assessing officer, and the assessing officer&#039;s refund order language.</description>
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