Section 433 — Form of claim for refund and limitation
Every claim for refund under this Chapter shall be made by furnishing
return as per section 263.
Related sections
- Section 431 — Refunds
- Section 432 — Person entitled to claim refund in certain special cases
- Section 434 — Refund for denying liability to deduct tax in certain cases
- Section 435 — Refund on appeal, etc
- Section 436 — Correctness of assessment not to be questioned
- Section 437 — Interest on refunds
- Section 438 — Set off and withholding of refunds in certain cases