Home > Income Tax Act 2025 > Chapter XX Last Updated: Oct 09th 2025
Chapter XX : Refunds
Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter XX" is related to "Refunds".
1. "Chapter XX" as per act
List of new section codes and a short description of each section.
| Section | Description of Section | Section Details |
|---|---|---|
| 1 | Refunds. | Section-431 |
| 2 | Person entitled to claim refund in certain special cases. | Section-432 |
| 3 | Form of claim for refund and limitation. | Section-433 |
| 4 | Refund for denying liability to deduct tax in certain cases. | Section-434 |
| 5 | Refund on appeal, etc. | Section-435 |
| 6 | Correctness of assessment not to be questioned. | Section-436 |
| 7 | Interest on refunds. | Section-437 |
| 8 | Set off and withholding of refunds in certain cases. | Section-438 |