Indian Kanoon - Search engine for Indian Law

paid under section 115WJ or collected at source under section 206C or paid by way of advance tax or treated as paid under section ... fringe benefits; or (ii) the tax collected at source under Section 206C; or (iii) any tax paid by way of advance

refund is out of any tax collected at source under section 206C or paid by way of advance tax or treated as paid under section