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<h1>Rule 40G creates refund claim procedures under section 239A requiring Form 29D and agreement copies</h1> Rule 40G establishes procedures for refund claims under section 239A of the Income Tax Act. Claims must be submitted using Form 29D and accompanied by a copy of the relevant agreement or arrangement specified in section 239A. The claimant may file the claim personally or through an authorized agent. This rule was inserted through Notification No. 98/2022 dated August 17, 2022, providing a structured framework for processing refund applications under the specified statutory provision.