Section 434(1)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 434(1)] [Section 434] [Entire Act]

Union of India - Subsection

Section 434(1)(b) in The Income Tax Act, 2025

(b)such person having paid such tax to the credit of the Central Government claims that no tax was required to be deducted on such income, he may, within thirty days from the date of payment of such tax, file an application before the Assessing Officer for refund of such tax in such form and such manner, as may be prescribed.

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Union of India - Subsection

Section 434(1)(b) in The Income Tax Act, 2025