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Section 22HAA: Credit for tax paid in case of abatement of proceedings

The Wealth-Tax Act, 1957Central Act · Act 27 of 1957

Credit for tax paid in case of abatement of proceedings.

Where an application made under section 22C on or after the 1st day of June, 2007, is rejected under sub-section (1) of section 22D, or any other application made under section 22C is not allowed to be proceeded with under sub-section (2A) of section 22D or is declared invalid under sub-section (2C) of section 22D or has not been allowed to be further proceeded with under sub-section (2D) of section 22D or an order under sub-section (4) of section 22D has not been passed within the time or period specified under sub-section (4A) of section 22D, the Assessing Officer shall allow the credit for the tax and interest paid on or before the date of making the application or during the pendency of the case before the Settlement Commission.]

Where this provision sits

ActThe Wealth-Tax Act, 1957
Section22HAA
Marginal noteCredit for tax paid in case of abatement of proceedings
JurisdictionCentral
StatusIn force as published by the source

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