Claim for refund of tax: taxpayer must file the prescribed return and supporting withholding certificates to obtain a refund. A claim for refund of tax must state computed total income, tax chargeable, tax paid or treated as paid and the refund sought, include a declaration of residential status, and be accompanied by the prescribed return of income unless already filed; where income includes amounts subject to deduction at source the claim must be supported by the prescribed withholding certificates, and non-residents with income taxed only at source must submit claims to the designated non-resident refund circle.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Claim for refund of tax: taxpayer must file the prescribed return and supporting withholding certificates to obtain a refund.
A claim for refund of tax must state computed total income, tax chargeable, tax paid or treated as paid and the refund sought, include a declaration of residential status, and be accompanied by the prescribed return of income unless already filed; where income includes amounts subject to deduction at source the claim must be supported by the prescribed withholding certificates, and non-residents with income taxed only at source must submit claims to the designated non-resident refund circle.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
