Mera Samvidhaan All of Income-tax Act, 1961

Chapter XIX · Refunds

242Correctness of assessment not to be questioned.

Section 242 · Chapter XIX · page 836 of the Act

In a claim under this Chapter, it shall not be open to the assessee to question the correctness of any assessment or other matter decided which has become final and conclusive or ask for a review of the same, and the assessee shall not be entitled to any relief on such claim except refund of tax wrongly paid or paid in excess.

Other provisions that mention Section 242

Section 242 of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.