Section 431
Section 431: refunds
Section 431 opens the refunds Chapter with the basic entitlement: if the tax a person has paid (or that is treated as paid on his behalf) for a tax year exceeds what he is properly chargeable with for that year, he is entitled to a refund of the excess.
What Section 431 says
"If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or treated as paid by him or on his behalf for any tax year exceeds the amount with which he is properly chargeable under this Act for that year, he shall be entitled to a refund of the excess."
Frequently asked questions
When am I entitled to a refund under Section 431?
When you satisfy the Assessing Officer that the tax paid by you or on your behalf (or treated as paid) for a tax year exceeds the amount you are properly chargeable with under the Act for that year.
Does Section 431 cover tax deducted at source or treated as paid, not just tax actually paid by me?
Yes - the section covers tax "paid by him or on his behalf or treated as paid by him or on his behalf", so it is not limited to amounts you personally remitted.
Related sections
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Get help claiming your income tax refundLast updated 9 September 2026