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Budget-2023 Tax Amendments


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Income_Tax_Act

Section / Rule Number Content


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

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