Form of claim for refund and limitation
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Every claim for refund under this Part shall be made by furnishing return as per section 263.
Income Tax Act 2025: Section 433 for Tax Year 2025-26
Section 433, Income Tax Act 2025: Refund claims must be made by filing a return under Section 263 for Tax Year 2025-26.
