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Bare acts > Banking Cash Transaction Tax Rules, 2005 > Rule 10
 
  


 

10. Prescribed time for refund of tax to the person from whom such amount was collected.- Every assessee, in case any amount is refunded to it on assessment under sub-section (2) of section 99 of the Act, shall, within thirty days from the date of receipt of such amount, refund the same to the concerned person from whom it was collected.

 

 

 

 

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