Refund provision
CA Subhankar Basu (Chartered accountant ) (318 Points)
20 August 2015
Before filing return of income,assesse is required to pay self-assessment tax after considering adv tax,TDS,TCS,relief u/s 90 or 91.Here my question is which section generally govern refund provision either 143(1)-summary assessment or 143(3)-scrutiny assessment?
CAclubindia
