any one pls help explain 245 section
Pranav Aggarwal (525 Points)
08 September 2019
pls tell me this in brief how section works in pratical life.,
1 Replies
Kapadia Pravin
(17259 Points)
Replied 09 September 2019
245. Where under any of the provisions of this Act, a refund is found to be due to any person, the Assessing Officer, may, in lieu of payment of the refund, set off the amount to be refunded or any part of that amount, against the sum, if any, remaining payable under this Act by the person to whom the refund is due, after giving an intimation in writing to such person of the action proposed to be taken under this section.
The above is self explanatory.
The above is self explanatory.
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