Six-Year Time Limit for Refund Applies Only to Tax Paid, Not to Payments on Exempt Income

Vivek Jalan , Last updated: 19 December 2025  
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Section 237 of ITA'61 provides that - "237. If any person satisfies the 1[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

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Vivek Jalan
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Category Income Tax   Report

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