Correctness of assessment not to be questioned
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
In a claim under this part, 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 aforesaid assessment or matter; and the assessee shall not be entitled to any relief on such claim except refund of tax wrongly paid or paid in excess.
FAQs on Section 436 of Income Tax Act 2025
What does Section 436 of the Income Tax Act, 2025 state?
Section 436 provides that in any claim made under this part of the Act, the assessee cannot question the correctness of an assessment or any matter already decided that has become final and conclusive.
Can an assessee challenge an old assessment while making a new claim?
No, once an assessment or decision has become final and conclusive, the assessee is not permitted to question it under this section.
Is review of a completed assessment allowed under Section 436?
No, review of an assessment or other matter already decided is not allowed under this section.
What reliefs are allowed to the assessee under Section 436?
The assessee is only entitled to relief in the form of a refund of tax that was wrongly paid or paid in excess.
Does Section 436 affect appeals or rectification proceedings under other sections?
Section 436 applies specifically to claims under this part and restricts reopening or questioning final matters, but it does not directly affect rights under appeal or rectification sections unless specified.
If an assessment contains an error, can it still be questioned under Section 436?
No, even if there is an error, if the assessment has become final and conclusive, it cannot be reopened under this section.
Is refund the only remedy available under Section 436?
Yes, the only relief an assessee can seek under this section is a refund of tax wrongly paid or paid in excess.
What is meant by an assessment being ‘final and conclusive’?
It means that the assessment has been completed, all legal remedies (like appeal or revision) have been exhausted or not availed within time, and it is no longer open for challenge.
Does this section apply to assessments under all heads of income?
Yes, it applies to any assessment or matter decided under this part of the Act that is considered final and conclusive.
Is Section 436 applicable from the beginning of the assessment year 2026-27?
Yes, it is effective from 1st April, 2026, which corresponds to the assessment year 2026-27.
