Income-tax Act, 1961›Chapter XXIII: MISCELLANEOUSSections 281–2981961Section 289289. Receipt to be given.‹ 288B290 ›In the 2025 Act1 match · Unreviewed2025 Section 517Renumbered only · Unreviewed · CompareFrom the Income Tax Department's correspondence.A receipt shall be given for any money paid or recovered under this Act.‹ PreviousSection 288BRounding off amount payable and refund due.Next ›Section 290Indemnity.Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ · Report an error