That's because interest on refund is also paid and interest is paid on refund even if it is below 10000. It does not have amt restriction for interest on payment of refund. Such restriction clause is in case of payment of advance tax.
That's because interest on refund is also paid and interest is paid on refund even if it is below 10000. It does not have amt restriction for interest on payment of refund. Such restriction clause is in case of payment of advance tax.