https://www.taxtmi.com/acts?id=51978 Every claim for refund under the Chapter must be made by furnishing a return in accordance with section 263; the method of filing the return is the operative mechanism for presenting a refund claim and is central to the claim's validity. en-us Thu, 14 Aug 2025 18:25:49 +0530 Mon, 08 Sep 2025 13:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51978 Every claim for refund under the Chapter must be made by furnishing a return in accordance with section 263; the method of filing the return is the operative mechanism for presenting a refund claim and is central to the claim's validity. Act-Rules Income Tax Thu, 14 Aug 2025 18:25:49 +0530 https://www.taxtmi.com/acts?id=51978