Web1 day ago · Facts- AO disallowed Rs. 74.32 Lakhs being expenditure incurred towards Corporate Social Responsibility. AO disallowed the said claim by invoking provisions of … Web3 Aug 2012 · 2. That on the facts and circumstances of the case and in law, the Ld. CIT(A) failed to appreciate that in the instant case the provisions of clause (b) of sub-section (1) of section 244A would apply, whereby interest u/s. 244A is payable only on the amount of tax paid in excess of the tax demand specified in the notice of demand u/s. 156.” 3.
Section 244A prescribes that where the proceedings resulting in …
WebToday, we learn the provisions of section 153 of Income-tax Act 1961 as amended by the Finance Act 2024. The amended provision of section 153 is effective for financial year 2024-23 relevant to the assessment year 2024-24. ... 155 and 158BE and for the purposes of payment of interest under section 244A, this proviso shall also apply accordingly WebSection 244A of the Income Tax Act of 1961 states the rights of every tax payer in the country of India which enables them to claim any excess tax they might have paid and … how do i find my property lot map
Income Tax Act 2007 - legislation.gov.uk
Web4 Mar 2010 · 244A. (1) 73 [Where refund of any amount becomes due to the assessee under this Act], he shall, subject to the provisions of this section, be entitled to receive, in addition to the said amount, simple interest thereon calculated in the following manner, namely :—. (a) where the refund is out of any tax 74 [paid under section 115WJ or ... WebSection 94A of Income Tax Act OBJECTIVE OF INTRODUCTION OF SECTION 94A OF INCOME TAX ACT The main objective of Section 94A of the Income Tax READ MORE … Web27 May 2024 · Section 244A of Income Tax Act,1961- Details of Changes Since 1.4.1989. Sandeep Jain. Income Tax - Articles. . Download PDF. 27 May 2024. 37,221 Views. 2 … how do i find my property lines of my home