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    <title>Form of claim for refund and limitation.</title>
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    <description>Clause 433 requires that every claim for refund must be made by furnishing a return of income in the manner prescribed by the statute, establishing a mandatory filing prerequisite for asserting refund rights.</description>
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      <description>Clause 433 requires that every claim for refund must be made by furnishing a return of income in the manner prescribed by the statute, establishing a mandatory filing prerequisite for asserting refund rights.</description>
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