Section 433
Section 433: form of claim for refund and limitation
Section 433 is a short but practically important rule: there is no separate refund-claim form under this Chapter - a refund can only be claimed by furnishing a return of income under Section 263.
What Section 433 says
"Every claim for refund under this Chapter shall be made by furnishing return as per section 263."
Frequently asked questions
Is there a separate application form to claim a tax refund?
No - under Section 433, every claim for refund must be made by furnishing a return of income under Section 263, not through a separate refund application.
Related sections
Want this applied to your actual filing, not just explained?
File your return correctly to claim your refundLast updated 9 September 2026