Section 35C(2) in The Assam Agricultural Income-Tax Act, 1939
(2)Where as a result of an order under Section 21, Section 24, Section 26, Section 27, Section 31, Section 28 or Section 29 the amount on which interest was payable under this section or Section 35-B has been reduced, the interest shall be reduced proportionately and the excess interest paid, if any, shall be refunded.
