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Section 438 — Set off and withholding of refunds in certain cases: its source in the Income-tax Act, 1961
Section 438 (Set off and withholding of refunds in certain cases) of the Income-tax Act, 2025 corresponds to Section 245 (Set off and withholding of refunds in certain cases) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 245 — Set off and withholding of refunds in certain cases
read both texts · §245 (1961) vs §438 (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.
frequently asked
Is Section 438 of the Income-tax Act, 2025 a new provision?
No — it derives from Section 245 of the Income-tax Act, 1961.
What does Section 438 of the Income-tax Act, 2025 deal with?
Section 438 — "Set off and withholding of refunds in certain cases", under CHAPTER XX - Refunds of the Income-tax Act, 2025.
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same chapter · chapter xx - refunds · income-tax act, 2025
- Section 431 — Refunds
- Section 432 — Person entitled to claim refund in certain special cases
- Section 433 — Form of claim for refund and limitation
- Section 434 — Refund for denying liability to deduct tax in certain cases
- Section 435 — Refund on appeal, etc.
- Section 436 — Correctness of assessment not to be questioned
- Section 437 — Interest on refunds
frequently looked up · income-tax act, 2025
§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536