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Section 431: Refunds

The Income-tax Act, 2025Central Act · Act 30 of 2025

CHAPTER XX

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 tax 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, 2025
Section431
Marginal noteRefunds
JurisdictionCentral
StatusIn force as published by the source

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