Set off and withholding of refunds in certain cases

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....ipal Chief Commissioner, as the case may be, may, in lieu of payment of the refund, set off the amount to be refunded or any part of that amount, against the sum, if any, remaining payable under this Act ^9[or the Income-tax Act, 2025 (30 of 2025)] by the person to whom the refund is due, after giving an intimation in writing to such person of the action proposed to be taken under this sub-se....

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....e Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Appellate Assistant Commissioner"  3. Inserted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 4. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Commissioner" 5. Inserted vide Section 4....