| 237 Refunds |
| 238 Person entitled to claim refund in certain special cases |
| 239 Form of claim for refund and limitation |
| 240 Refund on appeal, etc. |
| 241 [OMITTED BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001] |
| 242 Correctness of assessment not to be questioned |
| 244A Interest on refunds |
| 245 Set off of refunds against tax remaining payable |
| 243 Interest on delayed refunds |
| 244 Interest on refund where no claim is needed |