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Refund claim

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..... under section 239A) ] 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 .....

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..... presented by the claimant in person or through a duly authorised agent or may be sent by post. ************* NOTES:- 1. Inserted vide NOTIFICATION NO. 98/2022 dated 17-08-2022 .....

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