Income-tax (26th Amendment) Rules, 2022

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....ce from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules),-- (I) in Part VIII, before rule 41, the following rule shall be inserted, namely:- "40G. Refund claim under section 239A.--(1) A claim for refund under section 239A shall be made in Form No. 29D. (2) The claim under sub-rule (1) shall be accompanied by a copy of an agreement or other arrangement referred to in section 239A. (3) The claim under sub-rule (1) may be presented by the claimant himself or through a duly authorised agent."; (II) in rule 41, in sub-rule (1), after the words and figures "under Chapter XIX" the brackets, words and figures "(ot....

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....a) Date of signing the agreement or other arrangement     (b) Date on which the agreement or other arrangement came into effect     (c)  Time Period for which the agreement or other arrangement is effective   (iv) Details of transaction on which tax not deductible has been deducted   (a) Amount of transaction (in INR)     (b) Date of transaction     (c) Date of payment made     (d) Mode of payment (Please attach a copy of proof of payment)     (e) Nature of transaction   (v) Details of tax deducted on transaction specified in point (iv) above &nbsp....