Rule 40G: Refund claim under section 239A

The Income-tax Rules, 1962Central Act · 1962

PART VIII

REFUNDS

[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.]

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	40G
Marginal note	Refund claim under section 239A
Jurisdiction	Central
Status	In force as published by the source

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted. Inserted by the IT (Twenty-sixth Amdt.) Rules, 2022, w.e.f. 17-8-2022.

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