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Rule 41 of Income Tax Rules 1962: Refund Claim

Rule 41 : Refund claim
(Part VIII - Refunds)

(1) A claim for refund under Chapter XIX 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

Check at Income Tax Dept. official site for latest version of the Rule.

This page was created/last updated on 17th October 2016.