Laws / Income Tax Law / 146
146 - Entitlement to refund
CHAPTER XVIII
REFUNDS
146. Entitlement to refund.-
(1) A person, who satisfies the Deputy Commissioner of Taxes or other authority appointed by the Government in this behalf that the amount of tax paid by him or on his behalf, or treated as paid by him or on his behalf, for any year exceeds the amou...
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