Relief to shareholders in respect of agricultural income-tax attributable to dividends

Relief to company in respect of dividend paid out of past taxed profits

Relief to certain charitable institutions or funds in respect of certain dividends

Refunds

Person entitled to claim refund in certain special cases

Form of claim for refund and limitation

Refund for denying liability to deduct tax in certain cases

Refund on appeal, etc

Power to withhold refund in certain cases

Withholding of refund in certain cases

Correctness of assessment not to be questioned

Interest on delayed refunds