Section mapper · Advance tax, interest, late fees and refunds
Section 244A of the Income-tax Act, 1961 is now
section 437 of the Income-tax Act, 2025
Interest the department owes you on a delayed refund.
- Was
s.244A, Income-tax Act, 1961 (repealed)- Is now
s.437(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 437(1) keeps the entitlement to simple interest on a refund due, in addition to the refund itself, at the prescribed rate.
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
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