Rationalisation of provisions relating to claim of refund.

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..... e prescribed manner. In order to simplify the procedure for claim of refund, it is proposed to amend the said section so as to provide that every claim for refund under Chapter XIX of the Act shall be made by furnishing return in accordance with the provisions of section 139 of the Act. This amendment will take effect from 1st September, 2019. [Clause 55] Enhancing time limitation for sale of .....

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