XIX
ITA 1961 · Chapter XIX
Chapter XIX
12 sections authoredUp to AY 2025-26
Sections in this chapter
- 237
Section 237 — Refunds
CHAPTER XIX — REFUNDS
- 238
Section 238 — Person Entitled to Claim Refund in Certain Special Cases
CHAPTER XIX — REFUNDS
- 239
Section 239 — Form of Claim for Refund and Limitation
CHAPTER XIX — REFUNDS
- 239A
Section 239A — Refund for Denying Liability to Deduct Tax in Certain Cases
CHAPTER XIX — REFUNDS
- 240
Section 240 — Refund on Appeal etc
CHAPTER XIX — REFUNDS
- 241
Section 241 — Power to Withhold Refund in Certain Cases (Omitted) (Omitted)
CHAPTER XIX — REFUNDS
- 241A
Section 241A — Withholding of Refund in Certain Cases
CHAPTER XIX — REFUNDS
- 242
Section 242 — Correctness of Assessment Not to be Questioned
CHAPTER XIX — REFUNDS
- 243
Section 243 — Interest on Delayed Refunds
CHAPTER XIX — REFUNDS
- 244
Section 244 — Interest on Refund Where No Claim is Needed
CHAPTER XIX — REFUNDS
- 244A
Section 244A — Interest on Refunds
CHAPTER XIX — REFUNDS
- 245
Section 245 — Set Off and Withholding of Refunds in Certain Cases
CHAPTER XIX — REFUNDS