Form of claim for refund and limitation

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..... uot;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 .....

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