March 6, 2018

Section – 243 : Interest on delayed refunds

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 […]
March 6, 2018

Section – 242 : Correctness of assessment not to be questioned

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 […]
March 6, 2018

Section – 241A : [Withholding of refund in certain cases

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 […]
March 6, 2018

Section – 241 : Power to withhold refund in certain cases

241. [Omitted by the Finance Act, 2001, w.e.f. 1-6-2001.]
March 6, 2018

Section – 240 : Refund on appeal, etc

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, […]
March 6, 2018

Section – 239 : Form of claim for refund and limitation

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 […]
March 6, 2018

Section – 238 : Person entitled to claim refund in certain special cases

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 […]
March 6, 2018

Section – 237 : Refunds

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 […]
March 6, 2018

Section – 236A : Relief to certain charitable institutions or funds in respect of certain dividends

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 […]
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