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Income-tax Act Chapter XX
The Income-tax Act, 2025

Chapter XX Refunds

Sections
8 · sections 431 to 438
Amended
1 of 8
  1. Section 431 Refunds
  2. Section 432 Person entitled to claim refund in certain special cases
  3. Section 433 Form of claim for refund and limitation
  4. Section 434 Refund for denying liability to deduct tax in certain cases
  5. Section 435 Refund on appeal, etc
  6. Section 436 Correctness of assessment not to be questioned
  7. Section 437 Interest on refunds
  8. Section 438 Set off and withholding of refunds in certain cases 1 amendment