Refunds due to non-resident employees of a company after their departure from India

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..... are deputed to work in India and the taxes are borne by the employers. In certain cases, an employee to whom refunds are due has already left India and has no bank account here by the time the assessment orders are passed. A question has been raised whether in such cases the refund can be issued to the employer as the tax has been borne by it. 2. The Board has considered the matter and it is of .....

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