Income Tax Refunds (Law & Procedure) (Soft Copy) is a Practice book on Income Tax on Conferenza, priced at ₹450 (20% off MRP ₹560). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹450 · 20% off
- Course
- Practice
- Subject
- Income Tax
Income Tax Refunds (Law & Procedure) (Soft Copy)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Publisher
- Commercial Law Publishers
About this book
A guide to the law and procedure of income tax refunds: how to claim one, how the department processes it, and what to do when a refund is delayed, adjusted or rejected. This 2024 edition is amended by the Finance Act, 2024.
At a glance
| Edition | 2024 Edition |
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2024 |
| Publisher | Commercial Law Publishers (India) Pvt. Ltd. |
What's inside
- Statutory provisions on refunds under the Income-tax Act, 1961, with eligibility criteria and conditions
- Time limits and procedure for filing refund claims, and electronic processing and online claim procedures
- Adjustment of refunds against outstanding tax demands, and interest on delayed refunds under Section 244A
- Refunds in special cases such as non-residents, trusts and charitable institutions
- Handling refund rejections and short refunds, and the remedies available: rectification applications, appeals and writ petitions
- CBDT circulars, notifications and instructions, plus key judicial pronouncements on refund rights
Who should buy this
- Tax practitioners and chartered accountants chasing refunds for clients
- Corporate finance teams dealing with adjusted or short refunds
- Individual taxpayers who want to know their rights when a refund is delayed
Publisher's description
Income Tax Refunds (Law & Procedure) Under the Income Tax Law As amended by the Finance Act, 2024
This 2024 edition of Income Tax Refunds (Law & Procedure) by Ram Dutt Sharma offers a complete and up-to-date guide to the legal framework and procedural requirements governing income tax refunds in India, as amended by the Finance Act, 2024. The book serves as a practical and authoritative reference for tax practitioners, corporate professionals, and individuals navigating the complexities of refund claims.
Written in a clear, systematic style, the book explains not only the statutory provisions but also the practical aspects of filing, processing, and obtaining refunds from the Income Tax Department. It provides detailed insights into the rights of taxpayers, departmental obligations, and the remedies available in cases of delays or disputes.
The content covers:
• Statutory provisions on refunds under the Income-tax Act, 1961
• Eligibility criteria and conditions for claiming a refund
• Time limits and procedures for filing refund claims
• Adjustment of refunds against outstanding tax demands
• Interest on delayed refunds under Section 244A
• Treatment of refunds in special cases (non-residents, trusts, charitable institutions, etc.)
• Electronic processing and online refund claim procedures
• Handling refund rejections and short refunds
• Remedies available – rectification applications, appeals, and writ petitions
• Relevant CBDT circulars, notifications, and instructions
• Key judicial pronouncements impacting refund claims and rights
• Practical compliance tips to avoid delays and disputes in refund processing
This edition is particularly useful for:
• Chartered accountants, tax consultants, and finance professionals
• Corporate tax and compliance teams managing refund claims
• Advocates and legal practitioners involved in tax litigation
• Individual taxpayers seeking clarity on their refund rights
• Students and academicians studying direct tax law and practice
With its blend of statutory analysis, case law references, and step-by-step procedural guidance, Income Tax Refunds (Law & Procedure) is an indispensable resource for ensuring accurate and timely recovery of excess taxes paid under the Indian Income Tax Law.
Frequently asked questions
What is Income Tax Refunds (Law & Procedure) (Soft Copy)?+
A guide to the law and procedure of income tax refunds: how to claim one, how the department processes it, and what to do when a refund is delayed, adjusted or rejected. This 2024 edition is amended by the Finance Act, 2024. At a glance Edition 2024 Edition Author Ram Dutt Sharma
How much does Income Tax Refunds (Law & Procedure) (Soft Copy) cost?+
Income Tax Refunds (Law & Procedure) (Soft Copy) is available for ₹450 (MRP ₹560) on Conferenza, with fast delivery.
Which exam is Income Tax Refunds (Law & Procedure) (Soft Copy) for?+
Practice — Income Tax.
Is Income Tax Refunds (Law & Procedure) (Soft Copy) good for self-study of Income Tax?+
Income Tax Refunds (Law & Procedure) (Soft Copy) is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Income Tax Refunds (Law & Procedure) (Soft Copy) is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Income Tax Refunds (Law & Procedure) (Soft Copy) available as a free PDF download?+
Income Tax Refunds (Law & Procedure) (Soft Copy) is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.