Section - 239 (of Income Tax Act, 1961), Form of claim for refund and limitation

Section - 239 (of Income Tax Act, 1961), Form of claim for refund and limitation

Income Tax

Form of claim for refund and limitation.

(1) Every claim for refund under this Chapter shall be made by furnishing return in accordance with the provisions of section 139 (of Income Tax Act, 1961).