Part of: Section 206CB — Processing of statements of tax collected at source
(f) the amount of refund due to the collector in pursuance of the determination under clause ( d) shall be granted to the collector: Provided that no intimation under this sub -section shall be sent after the expiry of the period of one year from the end of the financial year in which the statement is filed. Explanation. -For the purposes of this sub -section, “an incorrect claim apparent from any information in the statement” shall mean a claim, on the basis of an entry, in the statement -