Quick Summary
Amendment in the provisions of section 248 of Income-tax Act and insertion of new section 239A 1. Section 248 of the Act provides that in a case where, under an agreement or other arrangement, a person who has deducted tax on any income paid to a non- resident, other than interest, under section 195 of the Act, he may appeal to the Commissioner (Appeals) for a declaration that no tax was deductible on such income, if he claims that such tax is to be borne by him since no tax was required to b
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FAQ :
Section 239A is a new provision introduced by the Finance Act 2022 that allows individuals to apply directly to the Assessing Officer for a refund of tax that was deducted and paid but was not actually required.
This section is for individuals who have deducted tax on income paid to a non-resident under an agreement or arrangement, have paid this tax to the government, and believe that no tax deduction was necessary in the first place.
Before Section 239A, if tax was deducted and paid incorrectly, individuals had to file an appeal with the Commissioner (Appeals) to claim a refund, rather than applying directly to the Assessing Officer.
The amendments, including the introduction of Section 239A, take effect from 1st April 2022.
If an individual is not satisfied with the order from the Assessing Officer regarding their refund application, they can appeal against that order before the Commissioner (Appeals) under Section 246A of the Act.
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