Income Tax Refunds (Law & Procedure)

Income Tax Refunds (Law & Procedure)

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Author : Ram Dutt Sharma
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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.

 

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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.

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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.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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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

Ram Dutt Sharma

Ram Dutt Sharma

Ram dutt sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduate from M.D. University, Rohtak in 1980. He Join the Income Tax Department in the year 1983 and retired as Income Tax Officer on 30-06-2018, He Worked at Various Stations of North-West Region of Income Tax Department. He has wide Experience of all wings of Income Tax Department such as Assessment Units Special Range, TDS Wing, Investigation Wings etc. He has been Contributing articles and addressing on Topics Relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars Organized by the Income Tax Department, Chartered Accountants Advocate and various Trade Associations.

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