§ 436
Chapter XX — Refunds
Correctness of assessment not to be questioned
Income-tax Act, 2025
An assessee cannot contest the correctness of a final, conclusive assessment or seek its review. The only relief available is a refund of any tax that was wrongly or excessively paid, along with interest on that refund.
📜 Official text of the section +
436. In a claim under this Chapter, it shall not be open to the assessee to question
the correctness of any assessment, or other matter decided which has become
final and conclusive, or ask for a review of the aforesaid assessment or matter; and
the assessee shall not be entitled to any relief on such claim except refund of tax
wrongly paid or paid in excess.
Interest on refunds.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.