Section mapper · Advance tax, interest, late fees and refunds
Section 238 of the Income-tax Act, 1961 is now
section 432 of the Income-tax Act, 2025
Claiming a refund when the income was taxed in someone else’s hands.
- Was
s.238, Income-tax Act, 1961 (repealed)- Is now
s.432, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 432 keeps the right of the person whose income was included in another’s total income, and of a legal representative, guardian or receiver, to claim the refund.
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.
Sections people look up next
- s.237 → s.431 — Claiming a refund of excess tax
- s.239 → s.433 — How a refund is claimed — by filing the return
- s.244A → s.437 — Interest the department owes you on a delayed refund