https://www.taxtmi.com/acts?id=41470 The Finance Act, 2023 replaces section 245 to permit specified tax officers to set off any whole or part of a refund against sums payable by the same person, after giving written intimation, and to withhold refunds during pending assessment or reassessment where payment may adversely affect revenue, subject to reasons in writing and prior approval of the Principal Commissioner or Commissioner. en-us Thu, 30 Mar 2023 16:15:30 +0530 Sat, 01 Apr 2023 17:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41470 The Finance Act, 2023 replaces section 245 to permit specified tax officers to set off any whole or part of a refund against sums payable by the same person, after giving written intimation, and to withhold refunds during pending assessment or reassessment where payment may adversely affect revenue, subject to reasons in writing and prior approval of the Principal Commissioner or Commissioner. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:15:30 +0530 https://www.taxtmi.com/acts?id=41470