1[Refund claim under section 239A.–– 40G. (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.] Notes: 1. Inserted by the Income-tax (26th Amendment) Rules, 2022, Notification No. 98/2022 dated 17.08.2022.
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