792/CBDT.

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....s invited to the provisions of section 245 of the IT Act, 1961, which empowers IT Authorities to set off an amount to be refunded against the sum, if any, remaining payable under the IT Act, by the pe....

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....ions contained in section 245 should be carefully observed by the ITOs without fail and the Inspecting Assistant commissioners may carry out surprise checks occasionally to ensure that the provisions ....