Home > Income Tax Act 2025 > Section-431Last Updated: Feb 18th 2025
Section-431 : Refunds
Learn to understand the section-431 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
1. Section-431 as per act
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 for any tax year exceeds the amount with which he is properly chargeable under this Act for that year, he shall be entitled to a refund of the excess.
2. Help and useful links for Section-431
- Income Tax Help Center
- Income Tax Act 2025 Home
- Income Tax Refund Guide and FAQs
- Self Service (DIY) Income Tax Filing made Easy