Section 237
Refunds. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
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.
Notes
1. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 1-4-1988).