Section 39(3) in The Assam Agricultural Income-Tax Act, 1939
(3)Refund under this Act shall be deemed to be due-(a)in cases where the tax assessed had been reduced on appeal or revision, etc., from the date the order of the appellate or revisional authority comes to the knowledge of the assessing authority;(b)in other cases, on the date an application for refund is made by the party claiming the refund.
