Table of Contents
o
(2) [Section 244A(1)(aa)]- Where the Refund is out
of any tax paid U/s 140A
o
(3) [Section 244A(1)(b)]- Where the Refund is
Due to any Other Case
- 2. [Section 244A(1A)]- Additional 3% interest on
Refund in certain case, where the Refund arises as a result of giving
effect to order of Appeal / Revision
- 3. [Section 244(1B)]- Where the Refund becomes due
to the Deductor in respect of any amount paid to the credit of the Central
Government under Chapter XVII-B
- 4. [Section 244A(2)]- No interest for
the period of delay in Refund if such delay is attributable to the
Assessee
- 5. [Section 244A(3)]- Increase or Reduction of the
Interest on Refund
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