In this book, the author has given a conspectus of circumstances under which refunds arise under the various provisions of the Act, and indicates the procedure for making an application for them. It also dwells on situations when the income-tax authorities have to issue refund orders without any formal application from the assessee as well as situations when they can withhold refunds which have become due to an assessee. Some of the Circulars and Instructions issued by the Board to the concerned authorities for quick disposal of refund cases have been listed. 

This Book serves as a ‘reference guide’ to help and assist the taxpayers, professionals and department in refund cases.