TMI BlogIncome-tax (26th Amendment) Rules, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), (I) in Part VIII, before rule 41 , the following rule shall be inserted, namely:- 40G. 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. ; (II) in rule 41 , in sub-rule (1), after the words and figures under Chapter XIX the brackets, words and figures (other than under section 239A) shall be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e) (d) E-mail ID (e) Mobile Number (f) Country of which the deductee was a resident in the relevant Assessment Year (iii) Details of agreement or other arrangement (Please attach a copy of the same with this application) (a) Date of signing the agreement or other arrangement (b) Date on which the agreement or other arrangement came into effect (c) Time Period for whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (vi) Please explain why no tax was required to be deducted on the income in the relevant transaction (vii) Please state whether tax deducted on similar transaction has been refunded in 3 years prior to the relevant previous year? (If yes, please give the following details) __ Yes No (a) Relevant Assessment Year (b) Date of transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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