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<h1>Income-tax refund claims must be made by filing a return under Section 139 and adhere to strict time limits</h1> Every claim for an income-tax refund must be made by furnishing a return in accordance with section 139. Claims are time-barred unless filed within the prescribed limitation: for income assessable in assessment years commencing on or before 1 April 1967, within four years from the end of that assessment year; for the assessment year commencing 1 April 1968, within three years; for other assessment years, within one year; and for fringe benefits assessable for assessment years commencing 1 April 2006, within one year.