Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Refund claim procedure requires Form No. 29D, supporting agreement copy, and filing by claimant or authorised agent. A refund claim under section 239A must be filed in Form No. 29D, accompanied by a copy of the relevant agreement or other arrangement. The claim may be submitted by the claimant or by a duly authorised agent.
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Provisions expressly mentioned in the judgment/order text.
Refund claim procedure requires Form No. 29D, supporting agreement copy, and filing by claimant or authorised agent.
A refund claim under section 239A must be filed in Form No. 29D, accompanied by a copy of the relevant agreement or other arrangement. The claim may be submitted by the claimant or by a duly authorised agent.
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