The meaning of any amount becomes due under section 237 to 245 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the hon’ble High Court tried to explain the meaning of any amount becomes due.
Meaning of any amount becomes due defined by court
The phrase ‘any amount becomes due’ used in section 237 to 245 of the Income Tax Act came up before hon’ble ITAT- Delhi in A.K. Jain & bros. (HUF) v. ITO  40 ITD 100 (Delhi – Trib.)(SB) and it explained.
Meaning : The expression ‘any amount becomes due’ includes the interest payable by the central government under section 214 in addition to the refund.
Section 237 to 245 of the Income Tax Act
237. 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 assessment 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.
In this article, you can get guidance from high courts on the meaning of any amount becomes due under section 237 to 245 of the Income Tax Act.
Updated up to Finance Act 2021