434 — 434. Refund for denying liability to deduct tax in certain cases
IT Rules
Original Rule Text
434. Refund for denying liability to deduct tax in certain cases — Procedure for refund claims when an individual has mistakenly paid tax that should have been borne by someone else in specific cases, as per section 434 of Income Tax Act. 434. Refund for denying lia... — Rule 434 of IT2025