https://www.taxtmi.com/acts?id=50720 Amendment adds a proviso to section 240 making refunds due only upon making a fresh assessment when an assessment is set aside or cancelled, and limiting refunds after annulment to the amount of tax paid in excess of the tax chargeable on the total income returned by the assessee. en-us Mon, 14 Apr 2025 18:12:54 +0530 Mon, 14 Apr 2025 18:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50720 Amendment adds a proviso to section 240 making refunds due only upon making a fresh assessment when an assessment is set aside or cancelled, and limiting refunds after annulment to the amount of tax paid in excess of the tax chargeable on the total income returned by the assessee. Act-Rules F. Acts / Amendment Acts Mon, 14 Apr 2025 18:12:54 +0530 https://www.taxtmi.com/acts?id=50720