Income Tax Act 2023
Section 226 - Claim of Refund
(as updated till Finance Act 2024)
If any amount is refundable as a result of any order or proceeding under this Act, and the refundable amount is not transferred electronically to the assessee’s bank account, the assessee may claim the refund in the prescribed manner.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.