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Section 237: Refunds

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Chapter XIX

Refunds

Refunds.

If any person satisfies the 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.

Where this provision sits

ActThe Income-tax Act, 1961
Section237
Marginal noteRefunds
JurisdictionCentral
StatusRepealed
Judgments citing it2

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