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of <h1>Finance Bill 2019 amends Section 239 of Income-tax Act, streamlining tax refund claims process starting September 1, 2019.</h1> Clause 55 of the Finance (No. 2) Bill, 2019 proposes amendments to section 239 of the Income-tax Act, effective from September 1, 2019. The amendment changes sub-section (1) to require that claims for tax refunds be made by furnishing a return in accordance with section 139, replacing the previous requirement for a prescribed form and verification. Additionally, sub-section (2) of section 239 is to be omitted. These changes streamline the process for claiming tax refunds under Chapter XIX of the Act.
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