Income Tax Act 2023
Section 228 - No Question to be Raised as to Correctness of Assessment of tax, etc.
(as updated till Finance Act 2024)
No claimant in claiming any refund under this chapter shall raise any question as to the correctness or validity of any order of assessment of tax or any other matter which has become final and conclusive or request reconsideration of the matter and the claimant shall not be entitled to any remedy other than a refund on account of excess tax paid.
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.