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<h1>Refund Claims u/s 239: Prioritize Processing, Use Form No.30, Maintain Registers to Avoid Delays and Interest.</h1> A claim for a refund under section 239 of the Income-tax Act, 1961, must be filed using Form No.30 along with the income return and tax deduction certificates. The claim should be submitted to the relevant Income-tax Officer and resolved within the time limit specified under section 153. A study highlighted delays in processing refund claims, especially in Salary Circles, prompting recommendations for prioritizing these claims. The Board mandates maintaining a separate register for refund claims to expedite processing. Proper maintenance and prompt handling of these claims are emphasized to avoid interest payments and enhance taxpayer satisfaction. Commissioners are urged to ensure compliance.