https://www.taxtmi.com/acts?id=50805 Amendment to section 33A conditions refund entitlement where a set-aside assessment requires a fresh assessment for refund to become due, and limits refunds on annulled assessments to tax paid in excess of tax chargeable on returned total income. New provisions exclude earlier subsections for assessment years from 1 April 1989 and entitle the assessee to simple interest on refunds from the date(s) of excess payment to the refund date, excluding periods of delay attributable to the assessee, with the Chief Commissioner or Commissioner deciding disputed exclusion periods and adjustments to interest following alterations in the taxable amount. en-us Tue, 15 Apr 2025 11:51:04 +0530 Tue, 15 Apr 2025 11:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50805 Amendment to section 33A conditions refund entitlement where a set-aside assessment requires a fresh assessment for refund to become due, and limits refunds on annulled assessments to tax paid in excess of tax chargeable on returned total income. New provisions exclude earlier subsections for assessment years from 1 April 1989 and entitle the assessee to simple interest on refunds from the date(s) of excess payment to the refund date, excluding periods of delay attributable to the assessee, with the Chief Commissioner or Commissioner deciding disputed exclusion periods and adjustments to interest following alterations in the taxable amount. Act-Rules F. Acts / Amendment Acts Tue, 15 Apr 2025 11:51:04 +0530 https://www.taxtmi.com/acts?id=50805