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[Cites 0, Cited by 0] [Section 25(2)] [Section 25] [Entire Act]

Union of India - Subsection

Section 25(2)(d) in The Companies (Profits) Surtax Act, 1964

(d)the procedure to be followed on applications for rectification of mistakes and applications for refunds;
(dd)[ the procedure to be followed in calculating interest payable by assessees or interest payable by the Government to assessees under this Act including the rounding off of the period for which such interest is to be calculated in cases where such period includes a fraction of a month, and specifying the circumstances in which and the extent to which petty amounts of interest payable by assessees may be ignored;] [Inserted by Act 42 of 1970, section 74]