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Bill

Home Acts & Rules Bill Bills Income Tax Bill, 2025 Chapter XX = REFUNDS Chapters List This

REFUNDS - Income Tax Bill, 2025
Chapter: XX
REFUNDS
Clause 431 : Refunds.

       Clause 431 of the Bill provides for refund of excess amount paid by an assessee where the tax paid is more than the tax actua....
Clause 432 : Person entitled to claim refund in certain special cases.

       Clause 432 of the Bill provides that the legal representative or the trustee or guardian or receiver, to claim or receive ref....
Clause 433 : Form of claim for refund and limitation.

       Clause 433 of the Bill seeks to provide that every claim of refund shall be made by furnishing a return of income.....
Clause 434 : Refund for denying liability to deduct tax in certain cases.

       Clause 434 of the Bill seeks to provide for refund of tax deducted and paid to the Central Government by a person by whom the....
Clause 435 : Refund on appeal, etc.

       Clause 435 of the Bill seeks to provide that the Assessing Officer shall refund any amount becoming due to the assessee as a ....
Clause 436 : Correctness of assessment not to be questioned.

       Clause 436 of the Bill seeks to provide that the assessee shall not be entitled to question the correctness of any assessment....
Clause 437 : Interest on refunds.

       Clause 437 of the Bill seeks to provide that the assessee shall be entitled to receive interest in addition to the refund due....
Clause 438 : Set off and withholding of refunds in certain cases.

       Clause 438 of the Bill seeks to provide for setting off the amount to be refunded or any part of that amount, against any sum....
 

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