Section mapper · Advance tax, interest, late fees and refunds
Section 239 of the Income-tax Act, 1961 is now
section 433 of the Income-tax Act, 2025
How a refund is claimed — by filing the return.
- Was
s.239, Income-tax Act, 1961 (repealed)- Is now
s.433, Income-tax Act, 2025- In force from
What changed
Simplified. Section 433 replaces the old form-and-limitation section with a single line: every refund claim is made by furnishing a return under section 263. The separate prescribed claim form is gone.
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.139 → s.263 — Filing your income tax return, and the due date
- s.244A → s.437 — Interest the department owes you on a delayed refund