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    <title>Application by a person under section 239A of the Income-tax Act, 1961 for refund of tax deducted</title>
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    <description>Form 29D provides the application process under section 239A for refund of tax deducted but not chargeable, requiring applicant and deductee particulars, the agreement governing the transaction, full transaction and tax/challan details, an explanation why tax was not deductible, disclosure of prior similar refunds, and a signed declaration verifying accuracy and competence to make the application.</description>
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      <description>Form 29D provides the application process under section 239A for refund of tax deducted but not chargeable, requiring applicant and deductee particulars, the agreement governing the transaction, full transaction and tax/challan details, an explanation why tax was not deductible, disclosure of prior similar refunds, and a signed declaration verifying accuracy and competence to make the application.</description>
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