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of <h1>Finance Bill 2022: Amendments to Income-tax Act Sections 248 and 239A Simplify Tax Refund Process for Nonresident Income.</h1> The Finance Bill 2022 proposes amendments to section 248 of the Income-tax Act and introduces section 239A. Under section 248, a person who deducted tax on nonresident income under an agreement could appeal to the Commissioner (Appeals) for a declaration that no tax was required. However, this required entering the appellate process. The new section 239A allows such a person to directly apply for a refund from the Assessing Officer if no tax was required to be deducted. If dissatisfied with the Assessing Officer's decision, an appeal can be made to the Commissioner (Appeals). These changes are effective from April 1, 2022.
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