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    <title>Insertion of new section 239A-Refund for denying liability to deduct tax in certain cases</title>
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    <description>Where a written agreement allocates the burden of tax deductible on certain income to the payer and the payer, having paid such tax, claims no deduction was required, the payer may, within thirty days of payment, apply to the Assessing Officer for refund in the prescribed form; the Assessing Officer may inquire, must afford a hearing before rejection, and shall decide by written order within six months from the end of the month in which the application is received.</description>
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      <description>Where a written agreement allocates the burden of tax deductible on certain income to the payer and the payer, having paid such tax, claims no deduction was required, the payer may, within thirty days of payment, apply to the Assessing Officer for refund in the prescribed form; the Assessing Officer may inquire, must afford a hearing before rejection, and shall decide by written order within six months from the end of the month in which the application is received.</description>
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