Section 433 — Form of claim for refund and limitation
Old Act equivalent: Section 239 of IT Act 1961 Sub-part: Chapter XX—Refunds
Statutory Text
- 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.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Any person claiming refund.
- Conditions: Claim in prescribed form; verified in prescribed manner.
- Time limits: Claim must be made within prescribed time limit.
- Monetary limits: None.
- Exceptions: Board may condon delay in prescribed cases.
Cross-References
- Section 263
Amendment Notes
None noted from the extracted pages.