Refund Of Excess Tax Paid By The Taxpayer (Sections-237 to 245 )

1.	Basic provisions
2.	When does the refund arise?
3.	Person entitled to claim refund
4.	How to claim refund?
5.	Refund on appeal
6.	Interest on delayed refund
7.	No interest in certain cases
8.	Variation in the amount of refund
9.	Power of tax authorities to set-off the refund

Many times it may happen that the taxpayer has paid excess tax as against the tax required to be paid by him. In such a case he is granted refund of the excess tax paid by him. In this part you can gain knowledge about various provisions relating to claim of refund of excess tax paid by the taxpayer.