Rule 41 - Refund claim - Income-tax Rules, 1962

PART VIII REFUNDS Refund claim. 41. (1) A claim for refund under Chapter XIX 1 [ (other than under section 239A) ] shall be made in Form No. 30. (2) The claim under sub-rule (1) shall be accompanied by a return in the form prescribed under section 139 unless the claimant has already made such a return to the Assessing Officer. (3) Where any part of the total income of a person making a claim for refund of tax consists of dividends or any other income from which tax has been deducted under the provisions of sections 192 to 194, section 194A and section 195, the claim shall be accompanied by the certificates prescribed under section 203. (4) The claim under sub-rule (1) may be presented by the claimant in person or through a duly authorised agent or may be sent by post. ************* NOTES:- 1. Inserted vide NOTIFICATION NO. 98/2022 dated 17-08-2022