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Section 431: Refunds · Complied AI

Chapter 20
Section 431

Section 431Chapter 20

Refunds

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.

Section 430 Section 431 Section 432