Section 241 - Power to withhold refund in certain cases [Omitted] - Income-tax Act, 1961

Power to withhold refund in certain cases. 241. 1 [****] ------------------ Notes :- 1. Omitted by the Finance Act, 2001, w.e.f. 1-6-2001 Prior to its omission, section 241 was amended by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and later on substituted by the Direct Tax Laws (Second Amendment) Act, 1989, w.e.f. 1-4-1989.