Finance Bill 2022 proposes New Provision enabling to obtain a Refund of TDS paid where it was not deductible [Read Finance Bill]

By Taxscan Team - On February 1, 2022 3:04 pm - 2 mins read
Finance Bill 2022 - Finance Bill - New Provision - Refund - TDS paid - Budget 2022 - Budgetscan - Budgetsession - Budgetwithtaxscan - Taxscan

The Finance Bill 2022 has proposed the new provision enabling to obtain a refund of TDS paid where it was not deductible. Section 248 of the Act provides that in a case where, under an agreement or other arrangement, a person who has deducted tax on any income paid to a non- resident, other than…

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