Section 28 in The Assam Agricultural Income-Tax Rules, 1939
28.
Where under any of the provisions of the Act, a refund is found due to any person, the Agricultural Income-tax Officer, the Deputy Commissioner of Taxes or the Commissioner of Taxes, as the case may be, may in lieu of payment of the refund, set off the amount to be refunded or any part of that amount against the tax, if any, remaining payable by the person to whom the refund is due.
