Refund claim procedure: refund claims must be furnished as a return under section 139, replacing the prescribed form requirement.

Clause 55 amends section 239 to require that every claim for refund under Chapter XIX be made by furnishing return in accordance with the provisions of section 139, and further provides for the omission of sub-section (2) of section 239; these amendments take effect from 1st September, 2019.

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