https://www.taxtmi.com/acts?id=46025 The substituted provision requires that amounts on a tax credit certificate produced before the Income-tax Officer be adjusted against any existing tax liability of the individual or HUF under the earlier Act or this Act on the production date; where the certificate exceeds such liability or no liability exists, the excess or whole amount shall be deemed a refund under Chapter XIX and the Act's provisions shall apply. en-us Wed, 11 Dec 2024 17:24:18 +0530 Wed, 11 Dec 2024 17:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46025 The substituted provision requires that amounts on a tax credit certificate produced before the Income-tax Officer be adjusted against any existing tax liability of the individual or HUF under the earlier Act or this Act on the production date; where the certificate exceeds such liability or no liability exists, the excess or whole amount shall be deemed a refund under Chapter XIX and the Act's provisions shall apply. Act-Rules F. Acts / Amendment Acts Wed, 11 Dec 2024 17:24:18 +0530 https://www.taxtmi.com/acts?id=46025