Refund claim procedure requires prescribed form, return and tax deduction certificates to substantiate refund entitlement. A refund claim under the Income-tax Rules must be made in the prescribed refund form and accompanied by the return in the prescribed form unless already filed; if part of the income is subject to tax deduction at source, the claim must include the prescribed certificates evidencing that deduction. Claims may be presented in person, through an authorised agent, or sent by post.