Set off and withholding of refunds in certain cases.

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..... 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 such person. (2) Any action under sub-section (1) shall only be taken after giving intimation in writing to such person of the action proposed to be taken. (3) Where,-- (a) a part of the refund is set off under sub-section (1); or (b) no such amount is set .....

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