§ 436
Chapter XX — Refunds
Correctness of assessment not to be questioned
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
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.