https://www.taxtmi.com/manuals?id=3162 Where a refund becomes due, the tax authority may, after written intimation, set off the refundable amount against any sum remaining payable by the person. A refund may also be withheld during pending assessment or reassessment proceedings, subject to recorded reasons and prior approval. From 01.10.2024, withholding is limited to sixty days from the date of assessment or reassessment; earlier, it could continue up to that date where grant of the refund was likely to adversely affect the revenue. en-us Wed, 06 Sep 2023 12:45:00 +0530 Thu, 16 Apr 2026 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3162 Where a refund becomes due, the tax authority may, after written intimation, set off the refundable amount against any sum remaining payable by the person. A refund may also be withheld during pending assessment or reassessment proceedings, subject to recorded reasons and prior approval. From 01.10.2024, withholding is limited to sixty days from the date of assessment or reassessment; earlier, it could continue up to that date where grant of the refund was likely to adversely affect the revenue. Manuals Income Tax Wed, 06 Sep 2023 12:45:00 +0530 https://www.taxtmi.com/manuals?id=3162