No refund of tax collected
Section 134 of the Finance Act, 2025 deals with no refund of tax collected. No refund of tax collected. 134. No refund shall be made of all such tax which has been collected, but which would not have been so collected, had section 133 been in force at all material times. The Act was enacted on 16 Aug 2025.
No refund of tax collected.
134. No refund shall be made of all such tax which has been collected, but which would not have been so collected, had section 133 been in force at all material times.
Section 134, The Finance Act, 2025 (Act 7 of 2025).
Cross-references
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Questions about Section 134
What does Section 134 of the Finance Act deal with?
Section 134 of the Finance Act is headed "No refund of tax collected". No refund of tax collected. 134. No refund shall be made of all such tax which has been collected, but which would not have been so collected, had section 133 been in force at all material times.
How do I find court cases under Section 134 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2025 134, section 134 Finance Act 2025, section 134 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 134 of the Finance Act, and has it changed?
Its own text turns on section 133 (Amendment of Schedule III), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When was Section 134 of the Finance Act enacted?
Section 134 of the Finance Act, cited as Finance Act 2025 134, was enacted on 16 Aug 2025 as Act 7 of 2025. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule10059 words
- 2. Income-tax8952 words
- Third Schedule. Third Schedule8533 words
- 146. Amendment of Act 28 of 2016957 words
- 50. Amendment of section 158BB868 words
- 6. Amendment of section 10825 words
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