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    <title>Refund claim under section 239A</title>
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    <description>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.</description>
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      <description>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.</description>
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