Income-tax Act, 1961Section 237 / 239
- 237: refund of excess tax paid
- 239: claim only through the return
Applies to FY 2025-26 (AY 2026-27) and earlier years.
IT Act 1961 → 2025 / Section 237 / 239
InterestSection 237 / 239 → Section 431
Income tax refunds and how to claim them
Section 237 / 239 of the old Income-tax Act, 1961 · new section 431 under the Income-tax Act, 2025
New reference Section 431 (refunds), 433 (claim through return)
Income-tax Act, 2025Section 431 (refunds), 433 (claim through return)
- Refunds: section 431
- Claim by furnishing a return under section 263 (section 433)
Applies from tax year 2026-27 (from 1 April 2026).
What changed
Renumbered.
Practice notes
- Interest on refund: section 437; set-off against demand: section 438.
Frequently asked
How do I claim an income tax refund under the new Income Tax Act 2025?
By filing the return under section 263 (section 433); interest on refund is under section 437.
What is section 237 / 239 called in the new Income-tax Act, 2025?
Section 237 / 239 of the Income-tax Act, 1961 corresponds to Section 431 (refunds), 433 (claim through return) of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
What changed in section 237 / 239 under the new Income Tax Act?
Renumbered.
Is section 237 / 239 still applicable for FY 2025-26?
Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 237 / 239 of the 1961 Act. Section 431 (refunds), 433 (claim through return) of the 2025 Act applies from tax year 2026-27.