CORPORATE AND INDUSTRY WATCH
INTEREST WOULD BE ENTITLED BY ASSESSEE IF EXCESS SELF-ASSESSMENT TAX PAID EVEN REFUND The assessee would be entitled to interest under section 244A(1)(b) on amount of refund which was deposited by it by way of self-assessment tax under section 140A. Section 244A, read with sections 140A and 154, of the Income-tax Act, 1961 – Refunds – …