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 Document Options Get in PDF Print it! [Cites 0, Cited by 32] [Section 214] [Entire Act] Union of India - Subsection Section 214(2) in The Income Tax Act, 1961 (2)On any portion of such amount which is refunded under this Chapter, interest shall be payable only up to the date on which the refund was made.