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Section 21: Refund of excess.

The Telangana Tax on Professions, Trades, Callings and Employments Act, 1987.State Act of Telangana · Act 22 of 1987

The assessing authority shall refund to the assessee the amount of tax, penalty, interest or other amount, if any, paid by such assessee in excess of the amount due from him. The refund may be made either by cash or, at the option of the assessee by deduction of such excess from the amount of tax, penalty interest or other amount due in respect of any other period:

Provided that, the assessing authority shall first apply such excess towards the recovery of any amount due in respect of which a notice under section 8 has been served, and shall then refund the balance, if any.

Where this provision sits

ActThe Telangana Tax on Professions, Trades, Callings and Employments Act, 1987.
Section21
Marginal noteRefund of excess.
JurisdictionState of Telangana
StatusIn force as published by the source

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