Person entitled to claim refund - Section 237 to 239 - Income Tax - Ready Reckoner - Income Tax

..... Refunds [ Section 237 ] If any person satisfies the Assessing Officer 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. Person entitled to claim refund in certain special cases [ Section 238 ] Where the income of one person is included under any provision of this Act in the tota .....

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Person entitled to claim refund - Section 237 to 239 - Income Tax - Ready Reckoner - Income Tax

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