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Indian Income Tax Act, 2025   Chapter XX   Refunds   Section No. Particulars IT Act, 1961 Section No. if any 431   Refunds 237 432   Person entitled to claim refund in certain special cases 238 433   Form of claim for refund and limitation 239 434   Refund for denying liability to deduct tax in certain cases 239A 435   Refund on appeal, etc. 240 436   Correctness of assessment not to be questioned 242 437   Interest on refunds 244A 438   Set off and withholding of refunds in certain cases 245 BACK