Section 435(2)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 435(2)] [Section 435] [Entire Act]

Union of India - Subsection

Section 435(2)(b) in The Income Tax Act, 2025

(b)the assessment is annulled, the refund shall become due only of the amount, if any, of the tax paid in excess of the tax chargeable on the total income returned by the assessee.

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Union of India - Subsection

Section 435(2)(b) in The Income Tax Act, 2025