https://www.taxtmi.com/forum/issue?id=111275 Section 245 allows an authorised tax official to set off a refund, wholly or partly, against any sum remaining payable under the Act by the person entitled to the refund, as an alternative to paying the refund. The power is exercisable by specified assessing and appellate officials, who must give an intimation in writing to the person before taking the proposed action. en-us Tue, 27 Dec 2016 17:18:05 +0530 Thu, 23 Jan 2025 15:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111275 Section 245 allows an authorised tax official to set off a refund, wholly or partly, against any sum remaining payable under the Act by the person entitled to the refund, as an alternative to paying the refund. The power is exercisable by specified assessing and appellate officials, who must give an intimation in writing to the person before taking the proposed action. Discussion-Forum Income Tax Tue, 27 Dec 2016 17:18:05 +0530 https://www.taxtmi.com/forum/issue?id=111275