Refund claim procedure requires Form No. 160 and supporting agreement or arrangement for section 434 claims.

A claim for refund under section 434 must be made in Form No. 160 by the claimant or a duly authorised agent and must be accompanied by a copy of the agreement or other arrangement referred to in section 434. The rule prescribes the procedural form and supporting document required for submitting the refund claim.

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