Section 239 - Form of claim for refund and limitation - Income-tax Act, 1961

Form of claim for refund and limitation. 239. (1) Every claim for refund under this Chapter shall be made 4 [ by furnishing return in accordance with the provisions of section 139 ]. 5 [****] ********** Notes :- 1. Substituted by the Finance Act, 1968, w.e.f. 1-4-1968. 2. Substituted for two by the Finance Act, 1992, w.e.f. 1-4-1993. 3. Inserted by the Finance Act, 2005, w.e.f. 1-4-2006. 4. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-09-2019 before it was read as in the prescribed form and verified in the prescribed manner 5. Omitted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-09-2019 before it was read as 1 [(2) No such claim shall be allowed, unless it is made within the period specified hereunder, namely :- ( a ) where the claim is in respect of income which is assessable for any assessment year commencing on or before the 1st day of April, 1967, four years from the last day of such assessment year; ( b ) where the claim is in respect of income which is assessable for the assessment year commencing on the first day of April, 1968, three years from the last day of the assessment year; ( c ) where the claim is in respect of income which is assessable for any other assessment year, 2 [one] year from the last day of such assessment year;] 3 [( d ) where the claim is in respect of fringe benefits which are assessable for any assessment year commencing on or after the first day of April, 2006, one year from the last day of such assessment year.]