Section 436: Correctness of assessment not to be questioned

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

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 aforesaid assessment or matter; 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, 2025
Section	436
Marginal note	Correctness of assessment not to be questioned
Jurisdiction	Central
Status	In force as published by the source

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