| (a) | - | where the refund is out of any tax collected at source under section 206C or paid by way of advance tax or treated as paid under section 199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in the period,- |
| (i) | - | from the 1st day of April of the assessment year to the date on which the refund is granted, if the return of income has been furnished on or before the due date specified under sub-section (1) of section 139; or |
| (ii) | - | from the date of furnishing of .... To read the full section download the app from Google Play store
29 April 2026
Associate - Audit, Tax & ComplianceOpen Co Consulting LLP New Delhi B.Com View Details
ARTICLESHIP
15 May 2026
ARTICLE ASSISTANT, TRAINEE AND PAID ASSISTANTYOGESH KAPOOR AND ASSOCIATES New Delhi B.Com View Details |
CAclubindia
