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Set off and withholding of refunds in certain cases - Section 245
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.... in writing to such person of the action proposed to be taken under this sub-section, • Where under any of the provisions of this Act, a refund becomes due or is found to be due to any person, as the case may be, may, in lieu of payment of the refund, • From 31.03.2026 - set off the amount to be refunded or any part of that amount, against the sum, if any, remai....
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