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[Cites 0, Cited by 55] [Section 244A] [Entire Act]

Union of India - Subsection

Section 244A(2) in The Income Tax Act, 1961

(2)If the proceedings resulting in the refund are delayed for reasons attributable to the assessee, whether wholly or in part, the period of the delay so attributable to him shall be excluded from the period for which interest is payable, and where any question arises as to the period to be excluded, it shall be decided by the Chief Commissioner or Commissioner whose decision thereon shall be final.