If any person satisfies the 1 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
assessment 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.
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1. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f. 1-4-1988).
Section 236 Relief to company in respect of dividend paid out of past taxed profits
Section 236a Relief to certain charitable institutions or funds in respect of certain dividends
Section 238 Person entitled to claim refund in certain special cases
Section 239 Form of claim for refund and limitation
Section 240 Refund on appeal, etc
Section 241A Withholding of refund in certain cases
Section 242 Correctness of assessment not to be questioned
Section 243 Interest on delayed refunds
Section 244 Interest on refund where no claim is needed
Section 244A Interest on refunds
Section 245 Set off of refunds against tax remaining payable