Rule - 41 (of Income Tax Rules, 1962), Income-tax Rules, 1962

(1) A claim for refund under Chapter XIX 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 (of Income Tax Act, 1961) unless the claimant has already made such a return to the [Assessing Officer].

(3) Where any part of the total income of a person making a claim for refund of tax consists of dividends or any other income from which tax has been deducted under the provisions of sections 192 to 194 [, section 194A (of Income Tax Act, 1961) and section 195 (of Income Tax Act, 1961)], the claim shall be accompanied by the certificates prescribed under section 203 (of Income Tax Act, 1961).

(4) The claim under sub-rule (1) may be presented by the claimant in person or through a duly authorised agent or may be sent by post.