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— official CBDT correspondence
Section 434 — Refund for denying liability to deduct tax in certain cases: its source in the Income-tax Act, 1961
Section 434 (Refund for denying liability to deduct tax in certain cases) of the Income-tax Act, 2025 corresponds to Section 239A (Refund for denying liability to deduct tax in certain cases) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 239A — Refund for denying liability to deduct tax in certain cases
read both texts · §239A (1961) vs §434 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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