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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter XVIII

REFUNDS

Refund on the basis of orders in appeal
149. Where, as a result of any order passed in appeal or other proceeding under this Ordinance, refund of any amount becomes due to an assessee, the Deputy Commissioner of Taxes shall, 1[ refund the amount, unless set off against tax or treated as payment of tax as per provisions of section 152,] to 2[the assessee, 3[within sixty days] from the date on which the refund has become due] without his having to make any claim in that behalf.
  • 1
    The words and commas “refund the amount, unless set off against tax or treated as payment of tax as per provisions of section 152,” were substituted for the words and commas “except as otherwise provided in this Ordinance, refund the amount” by section 6 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)
  • 2
    The words and comma “the assessee, within thirty days from the date on which the refund has become due” were substituted for the words “the assessee” by section 8 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 3
    The words “within sixty days” were substituted for the words “within thirty days” by section 4 of অর্থ আইন, ১৯৯৬ (১৯৯৬ সনের ১৮ নং আইন)
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