Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 12A(4)] [Section 12A] [Entire Act]

Union of India - Subsection

Section 12A(4)(ii) in The Interest-Tax Act, 1974

(ii)in a case where the interest is reduced, the excess interest paid, if any, shall be refunded.