

Income Tax Refunds (Law & Procedure)
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.
Book Format | : | Paperback |
Language | : | English |
ISBN-13 | : | 9789356038264 |
Book Edition | : | 2024 |
Shipping & Returns
Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.
Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.
Shipping & Returns
Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.
Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.
Warranty
Your payment information is processed securely. We do not store your card details nor have access to your payment information.
We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
Warranty
Your payment information is processed securely. We do not store your card details nor have access to your payment information.
We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
Secure Payment
Your payment information is processed securely. We do not store your card details nor have access to your payment information.
We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
Secure Payment
Your payment information is processed securely. We do not store your card details nor have access to your payment information.
We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
About the author
Related Products
Your cart
Your cart is empty
- Choosing a selection results in a full page refresh.
- Opens in a new window.