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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapter XIX = REFUNDS Chapters List This

REFUNDS - Income-tax Act, 1961

Chapter: XIX
REFUNDS
Section 237	:	Refunds
Section 238	:	Person entitled to claim refund in certain special cases
Section 239	:	Form of claim for refund and limitation
Section 239A	:	Refund for denying liability to deduct tax in certain cases
Section 240	:	Refund on appeal, etc.
Section 241	:	Power to withhold refund in certain cases [Omitted]
Section 241A	:	Withholding of refund in certain cases.
Section 242	:	Correctness of assessment not to be questioned
Section 243	:	Interest on delayed refunds
Section 244	:	Interest on refund where no claim is needed
Section 244A	:	Interest on refunds
Section 245	:	Set off and withholding of refunds in certain cases

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