https://www.taxtmi.com/acts?id=49400 Amendment expands section 143(3) to substitute the phrase limiting determination to sums payable with wording expressly authorising determination of both sums payable and refunds, thereby requiring the assessing officer to account for amounts due to the assessee as well as amounts payable under the assessment. en-us Thu, 20 Feb 2025 17:50:59 +0530 Thu, 20 Feb 2025 17:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49400 Amendment expands section 143(3) to substitute the phrase limiting determination to sums payable with wording expressly authorising determination of both sums payable and refunds, thereby requiring the assessing officer to account for amounts due to the assessee as well as amounts payable under the assessment. Act-Rules F. Acts / Amendment Acts Thu, 20 Feb 2025 17:50:59 +0530 https://www.taxtmi.com/acts?id=49400