Section-436: Correctness of assessment not to be questioned

Section-436 : Correctness of assessment not to be questioned

Section-436 seeks to provide that the assessee shall not be entitled to question the correctness of any assessment or other matter which has become final or to claim any other relief except refund of tax wrongly paid or paid in excess. Learn to understand the section-436 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

1. Section-436 as per act

In a claim under this part, it shall not be open to the assessee to question the correctness of any assessment, or other matter decided which has become final and conclusive, or ask for a review of the aforesaid assessment or matter; and the assessee shall not be entitled to any relief on such claim except refund of tax wrongly paid or paid in excess.