Where, as a result of any order passed in appeal or other proceeding under this Act, refund of any amount becomes due to the assessee, the 1 Assessing Officer shall, except as otherwise provided in this Act, refund the amount to the assessee without his having to make any claim in that behalf:
2 Provided that where, by the order aforesaid,-
(a) an assessment is set aside or cancelled and an order of fresh assessment is directed to be made, the refund, if any, shall become due only on the making of such fresh assessment;
(b) the assessment is annulled, the refund shall become due only of the
amount, if any, of the tax paid in excess of the tax chargeable on the total
income returned by the assessee.
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1. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f. 1-4-1988).
2. The proviso added by Act 4 of 1988, s. 95 (w.e.f. 1-4-1989).
Section 236 Relief to company in respect of dividend paid out of past taxed profits
Section 236a Relief to certain charitable institutions or funds in respect of certain dividends
Section 238 Person entitled to claim refund in certain special cases
Section 239 Form of claim for refund and limitation
Section 240 Refund on appeal, etc
Section 241A Withholding of refund in certain cases
Section 242 Correctness of assessment not to be questioned
Section 243 Interest on delayed refunds
Section 244 Interest on refund where no claim is needed
Section 244A Interest on refunds
Section 245 Set off of refunds against tax remaining payable