Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter XIX REFUNDS This
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Section 237 - Refunds - Income-tax Act, 1961Extract Chapter XIX Refunds Refunds. 237. If any person satisfies the 1 [Assessing] Officer that the amount of tax paid by him or on his behalf or treated as paid by him or on his behalf for any assessment year exceeds the amount with which he is properly chargeable under this Act for that year, he shall be entitled to a refund of the excess. ------------------ Notes :- 1. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
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