Answer

1. F

   Facts

   When the Commissioner (Appeals) reduces or deletes a demand, the officer passes an order giving effect to the appeal. Any excess you paid becomes a refund, generally with interest.

2. P

   Provisions and law

   • Sec 246A, Income-tax Act 1961 (now Sec 357)Orders that raise a demand, such as assessments, intimations with adjustments and penalty orders, can be appealed before the Commissioner (Appeals).
   • Sec 244A, Income-tax Act 1961 (now Sec 437)Interest is payable on refunds, generally at 0.5% for each month or part month.
3. A

   Analysis

   If you paid ₹1,00,000 for stay and the appeal deleted the whole addition, the full ₹1,00,000 is refundable. Send a copy of the appeal order to the officer and ask for an appeal effect order if it is not passed in reasonable time. Check that your bank account is validated so the refund can be credited.

4. C

   Conclusion

   1. 1Download the appeal order.
   2. 2Write to the officer asking for the appeal effect order.
   3. 3Check that the demand is reduced on the portal.
   4. 4Make sure your bank account is validated.
   5. 5Track the refund and interest.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.