Budget 2022: New section 239A introduced to file tax refund application before the Assessing Officer

Last updated: 03 February 2022

Amendment in the provisions of section 248 of Income-tax Act and insertion of new section 239A 1. Section 248 of the Act provides that in a case where, under an agreement or other arrangement, a person who has deducted tax on any income paid to a non- resident, other than interest, under section

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