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Sections 231 to 250 of the Income-tax Act, 1961

A structured index to provisions dealing with tax collection and recovery, interest and fees, refunds, legacy settlement and advance-ruling provisions, and appeals under the Income-tax Act, 1961.

Current-law note: The Income-tax Act, 2025 came into force on 1 April 2026. This page is retained as a reference index to the Income-tax Act, 1961 for earlier assessment years, transitional matters, pending proceedings and historical legal research. For current tax years, verify the corresponding provision under the Income-tax Act, 2025.
Income-tax Act, 1961 - reference index

Sections 231–250: topic-wise index

Collection, recovery, interest and fees

Section 231

Faceless collection and recovery of tax

Sections 232 & 234A

Recovery under other law and interest for default in furnishing return

Sections 234B & 234C

Interest for default or deferment in advance tax

Sections 234D & 234E

Interest on excess refund and fee for default in furnishing statements

Section 234F

Fee for default in furnishing return of income

Section 234G

Fee for default relating to statement or certificate

Sections 236 & 236A

Relief relating to certain dividends

Refunds

Sections 237, 238 & 239

Refunds, persons entitled and form/limitation of refund claim

Sections 240, 242 & 243

Refund on appeal, assessment finality and delayed-refund interest

Section 241A

Withholding of refund in certain cases

Sections 244 & 244A

Interest on refunds

Section 245

Set-off of refunds against tax remaining payable

Settlement of cases - legacy and transitional provisions

The Settlement Commission ceased to operate from 1 February 2021. Pending eligible matters were assigned to Interim Boards for Settlement. The following links are retained for historical and transitional reference.

Sections 245B & 245BA

Settlement Commission: constitution, jurisdiction and powers

Sections 245BB & 245BC

Chairman/Vice-Chairman functions and transfer of cases

Sections 245BD & 245C

Decision by majority and application for settlement

Sections 245D & 245DD

Procedure and provisional attachment

Sections 245E & 245F

Reopening, powers and procedure

Sections 245G & 245H

Inspection of reports and immunity

Sections 245HA & 245HAA

Abatement and credit for tax paid

Sections 245-I & 245J

Conclusive settlement order and recovery

Sections 245K & 245L

Bar on subsequent application and judicial proceedings

Advance rulings - legacy provisions

Sections 245N & 245-O

Definitions and Authority for Advance Rulings

Section 245OA

Service conditions of Chairman, Vice-Chairman and Members

Sections 245P, 245Q & 245R

Vacancies, application and procedure

Sections 245RR, 245S & 245T

Appellate bar, applicability and void rulings

Sections 245U & 245V

Powers and procedure of the Authority

Appeals

Sections 246 & 246A

Appealable orders and appeals before Commissioner (Appeals)

Sections 248, 249 & 250

Appeal denying TDS liability, form/limitation and appellate procedure