https://www.taxtmi.com/acts?id=48882 Tax authorities may set off a refund, in whole or in part, against sums remaining payable by the taxpayer, after giving written intimation. Where assessment or reassessment proceedings are pending, the Assessing Officer may withhold a due refund for a limited period subject to recorded reasons and prior approval of the Commissioner or Principal Commissioner. en-us Fri, 14 Feb 2025 14:06:18 +0530 Fri, 14 Feb 2025 14:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48882 Tax authorities may set off a refund, in whole or in part, against sums remaining payable by the taxpayer, after giving written intimation. Where assessment or reassessment proceedings are pending, the Assessing Officer may withhold a due refund for a limited period subject to recorded reasons and prior approval of the Commissioner or Principal Commissioner. Act-Rules Bills Fri, 14 Feb 2025 14:06:18 +0530 https://www.taxtmi.com/acts?id=48882