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    <title>Refund claim</title>
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    <description>A claim for refund under Chapter XIX, other than under section 239A, must be made in Form No. 30 and accompanied by the prescribed return under section 139 unless already furnished to the Assessing Officer. Where the claimant&#039;s income includes dividends or other income subject to deduction under sections 192 to 194, 194A or 195, the claim must also be accompanied by the certificates prescribed under section 203. The claim may be presented in person, through a duly authorised agent, or by post.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <title>Refund claim</title>
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      <description>A claim for refund under Chapter XIX, other than under section 239A, must be made in Form No. 30 and accompanied by the prescribed return under section 139 unless already furnished to the Assessing Officer. Where the claimant&#039;s income includes dividends or other income subject to deduction under sections 192 to 194, 194A or 195, the claim must also be accompanied by the certificates prescribed under section 203. The claim may be presented in person, through a duly authorised agent, or by post.</description>
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