Rule 40G - Refund claim under section 239A - Income-tax Rules, 1962

1 [ 40G. Refund claim under section 239A. (1) A claim for refund under section 239A shall be made in Form No. 29D. (2) The claim under sub-rule (1) shall be accompanied by a copy of an agreement or other arrangement referred to in section 239A. (3) The claim under sub-rule (1) may be presented by the claimant himself or through a duly authorised agent. ] ************* NOTES:- 1. Inserted vide NOTIFICATION NO. 98/2022 dated 17-08-2022