https://www.taxtmi.com/acts?id=50045 When an Income-tax Officer does not grant a refund within the applicable three month period-measured either from the end of the month in which total income is determined or from the end of the month in which the refund claim is made-the Central Government shall pay simple interest at nine per cent per annum on the amount directed to be refunded from the day after the three month period until the refund order; any delay attributable to the assessee is excluded from the interest period. en-us Mon, 03 Mar 2025 17:09:32 +0530 Mon, 03 Mar 2025 17:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50045 When an Income-tax Officer does not grant a refund within the applicable three month period-measured either from the end of the month in which total income is determined or from the end of the month in which the refund claim is made-the Central Government shall pay simple interest at nine per cent per annum on the amount directed to be refunded from the day after the three month period until the refund order; any delay attributable to the assessee is excluded from the interest period. Act-Rules F. Acts / Amendment Acts Mon, 03 Mar 2025 17:09:32 +0530 https://www.taxtmi.com/acts?id=50045