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Income_tax_2025

Section / Rule Number Content


431. Refunds
432. Person entitled to claim refund in certain special cases
433. Form of claim for refund and limitation.
434. Refund for denying liability to deduct tax in certain cases
435. Refund on appeal
436. Correctness of assessment not to be questioned
438. Set off and withholding of refunds in certain cases
437. Interest on Refunds