Section mapping · Refund for denying liability to deduct tax in certain cases

Section 239A (ITA 1961) → 434 (ITA 2025)

Section 239A of the Income-tax Act, 1961 corresponds to section 434 of the Income-tax Act, 2025, per the official CBDT comparison utility.

This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.