¹[Refund claim under section 239A.––

40G. (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.]

Notes:

1. Inserted by  the Income-tax (26^th Amendment) Rules, 2022, Notification No. 98/2022 dated 17.08.2022.