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2025Section 436

436. Correctness of assessment not to be questioned.

In the 1961 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

In a claim under this Chapter, it shall not be open to the assessee to question the correctness of any assessment, or other matter decided which has become final and conclusive, or ask for a review of the aforesaid assessment or matter; and the assessee shall not be entitled to any relief on such claim except refund of tax wrongly paid or paid in excess.

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·