https://www.taxtmi.com/article/detailed?id=11205 The Finance Bill, 2023 merges section 241A into section 245, expanding authority to withhold or set-off refunds: refunds for a processed return may be blocked if assessment or reassessment is pending for any other assessment year, thereby widening the scope of administrative withholding beyond the year to which the refund pertains and potentially delaying refunds for taxpayers with concurrent proceedings. en-us Tue, 14 Mar 2023 10:28:29 +0530 Wed, 15 Mar 2023 11:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11205 The Finance Bill, 2023 merges section 241A into section 245, expanding authority to withhold or set-off refunds: refunds for a processed return may be blocked if assessment or reassessment is pending for any other assessment year, thereby widening the scope of administrative withholding beyond the year to which the refund pertains and potentially delaying refunds for taxpayers with concurrent proceedings. Articles Income Tax Tue, 14 Mar 2023 10:28:29 +0530 https://www.taxtmi.com/article/detailed?id=11205