Income Tax Department

Ministry of Finance, Government of India

Skip to main content
Accessibility Options
Font Size
Saturation
Help

Section 431

Refunds

Section

Section Number

431

Chapter

CHAPTER XX - Refunds

Act

Income-tax Act, 2025

Year

2026

Refunds

CHAPTER XX

REFUNDS

Refunds.

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.

Footnotes