TMI BlogNet taxX X X X Extracts X X X X X X X X Extracts X X X X ..... ng in the tax period, adjusted to take into account any adjustments to the tax payable required by section 8 of this Act. I = the amount of the tax credit arising in the tax period to which the person is entitled under section 9 of this Act, adjusted to take into account any adjustments to the tax credit required by section 10 of this Act. C = the amount, if any, brought forward from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und can be claimed at the end of a tax period only. Explanation - 2. Excess payment made inadvertently shall also be treated as credit in a month or tax period as the case may be]] ----------------------------- Notes:- 1. Substituted vide NOTIFICATION No. F.14(5)/LA-2013/Cons2Law/65 dated September 09, 2013 , before it was read as, (2) Where the net tax of a deale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) to next calendar month or tax period, as the case may be, of the same year, or claim a refund of the amount remaining after application under sub-section (2)(a) at the end of a tax period of the same year and the Commissioner shall deal with the refund claim in the manner described in section 38 and section 39 of this Act . Explanations-1. Refund can be claimed at the end of a tax per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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