§ 433
Chapter XX — Refunds
Form of claim for refund and limitation
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
433. Every claim for refund under this Chapter shall be made by furnishing
return as per section 263.
Refund for denying liability to deduct tax in certain cases.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.