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    <title>Amendment of section 244A.</title>
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    <description>Amendment prescribes that interest on refunds resulting from an Assessing Officer&#039;s order following an assessee&#039;s application under the assessment correction procedure shall be calculated at the rate of one-half per cent. per month (or part month) from the application date to the refund date, and provides that, for additional-interest computations, the period during which a refund is withheld due to pending assessment or reassessment-running from withholding to completion of assessment-shall be excluded.</description>
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      <description>Amendment prescribes that interest on refunds resulting from an Assessing Officer&#039;s order following an assessee&#039;s application under the assessment correction procedure shall be calculated at the rate of one-half per cent. per month (or part month) from the application date to the refund date, and provides that, for additional-interest computations, the period during which a refund is withheld due to pending assessment or reassessment-running from withholding to completion of assessment-shall be excluded.</description>
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