792/CBDT.

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....eferred: 245 Statute: Income - Tax Act, 1961 Reference is 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 ....

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....ssee of the intention to do so. The Board desire that the provisions contained in section 245 should be carefully observed by the ITOs without fail and the Inspecting Assistant commissioners may carry....