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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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