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Indian Income Tax Act, 1961
 
Chapter XIX
 
Refunds
 
Section No. Particulars
237   Refunds



238   Person entitled to claim refund in certain special cases



239   Form of claim for refund and limitation



240   Refund on appeal, etc.



242   Correctness of assessment not to be questioned



243   Interest on delayed refunds



244   Interest on refund where no claim is needed



244A   Interest on refunds



245   Set off of refunds against tax remaining payable



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