Section 297(2)(i) in The Income Tax Act, 1961

[Cites 0, Cited by 13] [Section 297(2)] [Section 297] [Entire Act]

Union of India - Subsection

Section 297(2)(i) in The Income Tax Act, 1961

(i)where, in respect of any assessment completed before the commencement of this Act, a refund falls due after such commencement or default is made after such commencement in the payment of any sum due under such completed assessment, the provisions of this Act relating to interest payable by the Central Government on refunds and interest payable by the assessee for default shall apply;

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Union of India - Subsection

Section 297(2)(i) in The Income Tax Act, 1961