243. (1) If the Assessing Officer does not grant the refund,— (a) in any case where the total income of the assessee does not consist solely of income from interest […]
242. 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 […]
241A. For every assessment year commencing on or after the 1st day of April, 2017, where refund of any amount becomes due to the assessee under the provisions of sub-section […]
240. Where, as a result of any order passed in appeal or other proceeding under this Act, refund of any amount becomes due to the assessee, the Assessing Officer shall, […]
239. 87(1) Every claim for refund under this Chapter shall be made in the prescribed form and verified in the prescribed manner. (2) No such claim shall be allowed, unless […]
238. (1) Where the income of one person is included under any provision of this Act in the total income of any other person, the latter alone shall be entitled […]
237. 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 […]
236A. (1) Where seventy-five per cent of the share capital of any company is throughout the previous year beneficially held by an institution or fund established in India for a […]