https://www.taxtmi.com/acts?id=41274 The substituted section permits tax authorities to set off all or part of a due refund against amounts payable by the taxpayer after giving written intimation, and to withhold a refund where assessment or reassessment is pending and the refund is likely to adversely affect revenue, subject to reasons recorded in writing and prior approval of the Principal Commissioner or Commissioner. en-us Wed, 01 Feb 2023 16:14:35 +0530 Wed, 01 Feb 2023 16:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41274 The substituted section permits tax authorities to set off all or part of a due refund against amounts payable by the taxpayer after giving written intimation, and to withhold a refund where assessment or reassessment is pending and the refund is likely to adversely affect revenue, subject to reasons recorded in writing and prior approval of the Principal Commissioner or Commissioner. Act-Rules Bill Wed, 01 Feb 2023 16:14:35 +0530 https://www.taxtmi.com/acts?id=41274