Section 433
Form of claim for refund and limitation.
About this Act
An Act to consolidate and amend the law relating to income-tax.
Every claim for refund under this Chapter shall be made by furnishing return as per section 263.
Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights