Tax Refund Applications Under Section 239A: File Within 30 Days; Decision in 6 Months; Right to Be Heard Guaranteed.

Section 239A of the Income Tax Act allows a person who has paid tax to the Central Government on income, excluding interest, under an agreement where the tax should be borne by the payer, to apply for a refund if they believe no tax was required. This application must be filed within thirty days of the tax payment. The Assessing Officer will decide on the application in writing, ensuring the applicant has the opportunity to be heard before any rejection. The decision must be made within six months from the application receipt.

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