Form of claim for refund and limitation

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Full Text of the Document

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.... Finance Act, 1968 w.e.f. 01-04-1968 before it was read as,  "(2) No such claim shall be allowed, unless it is made within four years from the last day of the assessment year in which the income in respect of which the claim is made was assessable." 2.  Substituted vide Section 82 of the Finance Act, 1992 w.e.f. 01-04-1993 before it was read as, "two years" 3.  ....