Can Assessee Claim Set Off Refunds Of Later Years Against The Demand Of Earlier Years?
The provisions of section 245 of the Act, are for the benefit of both department and the taxpayer. Therefore, it would be duty of the AO to set-off under this section if the assessee claims it and proves that he is entitled
Who Can Receive Refund If Non-Resident Employee Has Left India?
The refund can be issued to the employer as the tax has been borne by it.
Can Employer Refund Excess Tax Deducted?
– No. An employer has right to adjust during the financial year u/s. 192(3)