(1) Subsections (3) and (4) of Section 24 of the Act, Section 25, Section 27C1. or for the purpose of Section 25G, when tax is returned, the tax officer shall immediately scrutinize and register the evidence submitted for refund by the taxpayer as per Subsection (3) of Section 24 and Section 25C1. Within sixty days in Kohak and sub-section (4) of section 24, section 25 or section 25C2. In case of which, it should be returned within thirty days.
(2) Subsection (3) of Section 24 of the Act, Section 25, Section 25C1. Or Section 25C2. If there is a need to re-examine the evidence received, it should be returned immediately within fifteen days. If the refund is more than twenty thousand rupees, the payment should be deposited in his bank account.
(2a) According to Clause (A) (A1) of Sub-Section (1) of Section 25 of Article 25 of the Act, the diplomatic missions and diplomats shall, for the purposes of tax refund, return the goods and services purchased from the firms and companies (Refund Sup) listed in the Department within three days in accordance with the procedure prescribed by the Tax Department. will be returned.
(3) For the purpose of sub-section (1) of section 25 of the Act, when a person who is not registered claims tax refund, for the purpose of clauses (a) and (a1) of the same sub-section, Schedule-17, for the purpose of clause (a2) Schedule-17a. For the purpose of Clause (b) and (c) Schedule-18 of the Act Section 25G2. Schedule for the purpose of - 1 Dec. can apply to the department in the format of
(4) According to clauses (a), (a1) and (tax) of sub-section (1) of section 25 of the Act, the tax refund shall be done automatically through electronic means. The procedure for this will be as determined by the department.