https://www.taxtmi.com/manuals?id=3156 Where a written agreement makes the payer liable to bear tax deductible under section 195 on non-interest income and the payer, having paid such tax, claims deduction was not required, the payer may apply to the Assessing Officer for a refund within a prescribed short period; the Assessing Officer shall allow or reject the application in writing, may conduct inquiries, must provide an opportunity of hearing before rejection, and must decide within the statutory timeframe. en-us Tue, 05 Sep 2023 18:34:00 +0530 Fri, 26 Jul 2024 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3156 Where a written agreement makes the payer liable to bear tax deductible under section 195 on non-interest income and the payer, having paid such tax, claims deduction was not required, the payer may apply to the Assessing Officer for a refund within a prescribed short period; the Assessing Officer shall allow or reject the application in writing, may conduct inquiries, must provide an opportunity of hearing before rejection, and must decide within the statutory timeframe. Manuals Income Tax Tue, 05 Sep 2023 18:34:00 +0530 https://www.taxtmi.com/manuals?id=3156