https://www.taxtmi.com/acts?id=48878 Where a written agreement requires the person paying income (other than certain specified interest) to bear the tax deductible and that person has paid such tax but claims no deduction was required, he may within thirty days file an application for refund in the prescribed form and manner. The Assessing Officer shall, after any necessary inquiry, allow or reject the application in writing, but shall not reject it without giving the applicant an opportunity of being heard, and must pass the order within six months from the end of the month in which the application is received. en-us Fri, 14 Feb 2025 13:24:52 +0530 Fri, 14 Feb 2025 13:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48878 Where a written agreement requires the person paying income (other than certain specified interest) to bear the tax deductible and that person has paid such tax but claims no deduction was required, he may within thirty days file an application for refund in the prescribed form and manner. The Assessing Officer shall, after any necessary inquiry, allow or reject the application in writing, but shall not reject it without giving the applicant an opportunity of being heard, and must pass the order within six months from the end of the month in which the application is received. Act-Rules Bills Fri, 14 Feb 2025 13:24:52 +0530 https://www.taxtmi.com/acts?id=48878