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1961Section 239

239. Form of claim for refund and limitation.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

(1) Every claim for refund under this Chapter shall be made by furnishing return in accordance with the provisions of section 139.

(2) [***]

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·