REFUNDSCentral

Section 237 of The Income Tax Act 1961 in hindi

If any person satisfies the 1[AssessingOfficer] that the amount of tax paid by him or on his behalf or treated as paid by him or on his behalf for any assessment year exceeds the amount with which he is properly chargeable under this Act for that year, he shall be entitled to a refund of the excess.

Summary

If a person satisfies the amount of tax paid by them or on their behalf for any assessment year exceeds the appropriate amount, they are entitled to a refund of the excess.

236APreviousSection 236A Relief to certain charitable institutions or funds in respect of certain dividends.238NextSection 238 Person entitled to claim refund in certain special cases.