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Income-tax Act, 2025
23 chapters · 536 sections
Chapters
23
1
Preliminary
2
Basis of Charge
3
Incomes Which Do Not Form Part of Total Income
4
Computation of Total Income
5
Income of Other Persons, Included in Total Income of Assessee
6
Aggregation of Income
7
Set Off, Or Carry Forward and Set Off of Losses
8
Deductions to Be Made in Computing Total Income
9
Rebates and Reliefs
10
Special Provisions Relating to Avoidance of Tax
11
General Anti-Avoidance Rule
12
Mode of Payment in Certain Cases, Etc
13
Determination of Tax in Special Cases
14
Tax Administration
15
Return of Income
16
Procedure For Assessment
17
Special Provisions Relating to Certain Persons
18
Appeals, Revision and Alternate Dispute Resolutions
19
Collection and Recovery of Tax
20
Refunds
¶
Chapter 20 overview
431
Refunds
432
Person entitled to claim refund in certain special cases
433
Form of claim for refund and limitation
434
Refund for denying liability to deduct tax in certain cases
435
Refund on appeal, etc
436
Correctness of assessment not to be questioned
437
Interest on refunds
438
Set off and withholding of refunds in certain cases
21
Penalties
22
Offences and Prosecution
23
Miscellaneous
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Income-tax Act
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Chapter 20
Chapter 20
Refunds
8 sections (431–438)
431
Refunds
432
Person entitled to claim refund in certain special cases
433
Form of claim for refund and limitation
434
Refund for denying liability to deduct tax in certain cases
435
Refund on appeal, etc
436
Correctness of assessment not to be questioned
437
Interest on refunds
438
Set off and withholding of refunds in certain cases
Chapter 19
Collection and Recovery of Tax
Chapter 21
Penalties
