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S-244a

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Querist : Anonymous

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Querist : Anonymous (Querist)
11 February 2012 what is the simle meaning of u/s244A?
and what is difference between s-234D?
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CA. Hari Kishan

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CA. Hari Kishan (Expert)
11 February 2012 If a assessee has filed his return claiming a refund and the same is processed and amount is refunded beyond a certain time.. interest is paid u/s 244A.

If the assessee has been paid a certain amount of refund and the assessee return is selected for assessment and tax is recalculated and there is payable, then on the amount of refund originally issued .. interest shall be charged u/s 234D by the IT department and collected from assessee..
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Querist : Anonymous

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Querist : Anonymous (Querist)
11 February 2012 thanks ..................................................
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