Section 242: Correctness of assessment not to be questioned

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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Correctness of assessment not to be questioned.

In a claim under this Chapter, it shall not be open to the assessee to question the correctness of any assessment or other matter decided which has become final and conclusive or ask for a review of the same, and the assessee shall not be entitled to any relief on such claim except refund of tax wrongly paid or paid in excess.

Where this provision sits

Act	The Income-tax Act, 1961
Section	242
Marginal note	Correctness of assessment not to be questioned
Jurisdiction	Central
Status	Repealed

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