Section mapper · Advance tax, interest, late fees and refunds
Section 234D of the Income-tax Act, 1961 is now
section 426 of the Income-tax Act, 2025
Interest on a refund that turns out to have been excessive.
- Was
s.234D, Income-tax Act, 1961 (repealed)- Is now
s.426(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 426(1) keeps the interest where a refund granted on processing under section 270(1) is later found not to be due, or to be more than was due.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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