§ 431
Chapter XX — Refunds
Refunds
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
431. 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.
Person entitled to claim refund in certain special cases.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.