Authored by CA. Ashok Batra (Seniormost Partner of the firm)

• Inclusion of comprehensive examples for the purpose of appropriately understanding the statutory provisions related to refund.
• Insertion of many comparative tables with a view to bring out the subtle differences between two or more Rules/Notifications etc.
• Inclusion of large number of relevant & decided cases of the Supreme Court, High Courts, Tribunals etc with a view to bring greater clarity of concerned topic.
• Induction of many tables with a view to make the subject matter quite interesting.
• Inclusion of 'Introduction' and 'Concluding Remarks' in each of the six chapters.
• Inclusion of the relevant format of Form(s) in which application for refund is to be made.
• Frequently Asked Questions (FAQs) on each of the seven chapters.
• Inclusion of 16 Appendices in the beginning of book in respect of frequently needed information and Forms.