No refund of amount paid.

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..... nder the Income-tax Act in respect of his tax arrear which exceeds the amount payable under section 90, he shall be entitled to a refund of such excess amount, but shall not be entitled to interest on such excess amount under section 244A of the Income-tax Act. - Clauses 88 to 99 of the Bill seek to insert a new Chapter to provide the Direct Tax Vivad se Vishwas Scheme, 2024. The Chapter, inter al .....

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..... proceedings; (h) the provisions relating to the Scheme not being applicable in certain cases; (i) the provisions relating to the power of the Central Board of Direct Taxes to issue directions; (j) the provisions relating to the power of the Central Government to remove difficulties in giving effect to the provisions of the said Scheme, 2024; and (k) the provisions relating to the power of the Cen .....

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