https://www.taxtmi.com/acts?id=24848 For assessment years from 1 April 2017, a tax officer may withhold a refund where an assessment notice under section 143(2) has been issued and the officer believes payment would adversely affect revenue; withholding requires reasons recorded in writing and prior approval of the Principal Commissioner or Commissioner, and may continue only until the date the assessment is made. The provision does not apply from 1 April 2023. en-us Mon, 10 Apr 2017 10:35:05 +0530 Thu, 28 Aug 2025 17:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24848 For assessment years from 1 April 2017, a tax officer may withhold a refund where an assessment notice under section 143(2) has been issued and the officer believes payment would adversely affect revenue; withholding requires reasons recorded in writing and prior approval of the Principal Commissioner or Commissioner, and may continue only until the date the assessment is made. The provision does not apply from 1 April 2023. Act-Rules Income Tax Mon, 10 Apr 2017 10:35:05 +0530 https://www.taxtmi.com/acts?id=24848