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    <title>Refund for denying liability to deduct tax in certain cases</title>
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    <description>A payer who, under a written agreement, has borne and paid the tax deductible on income (other than interest) may apply to the Assessing Officer for refund claiming no tax was required to be deducted; the Assessing Officer must allow or reject the application in writing after hearing the applicant and any necessary inquiry, and must pass the order within the statutory timeframe.</description>
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      <description>A payer who, under a written agreement, has borne and paid the tax deductible on income (other than interest) may apply to the Assessing Officer for refund claiming no tax was required to be deducted; the Assessing Officer must allow or reject the application in writing after hearing the applicant and any necessary inquiry, and must pass the order within the statutory timeframe.</description>
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