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Chapter 20
Refunds
8 sections (431–438)
- 431Refunds
- 432Person entitled to claim refund in certain special cases
- 433Form of claim for refund and limitation
- 434Refund for denying liability to deduct tax in certain cases
- 435Refund on appeal, etc
- 436Correctness of assessment not to be questioned
- 437Interest on refunds
- 438Set off and withholding of refunds in certain cases