Set off and withholding of refunds in certain cases - Section 245

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..... aken under this sub-section, Where under any of the provisions of this Act, a refund becomes due or is found to be due to any person , as the case may be, may, in lieu of payment of the refund , set off the amount to be refunded or any part of that amount, against the sum, if any, remaining payable under this Act by the person to whom the refund is due. [ section 245(1) ] Where a part of the refun .....

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