Table of Contents
o
1. [Section 244A (1)]- Interest
Payable on Refund of Income Tax
§
(2) [Section 244A(1)(aa)]- Where the Refund
is out of any tax paid U/s 140A
§
(3) [Section 244A(1)(b)]- Where the
Refund is Due to any Other Case
o
5. [Section 244A(3)]- Increase or Reduction of the
Interest on Refund
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