§ 433
Chapter XX — Refunds
Form of claim for refund and limitation
Income-tax Act, 2025
To claim a tax refund under this chapter, a taxpayer must file a return in the manner prescribed by section 263.
This applies when the tax authority denies the taxpayer's liability to deduct tax.
📜 Official text of the section +
433. Every claim for refund under this Chapter shall be made by furnishing
return as per section 263.
Refund for denying liability to deduct tax in certain cases.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.