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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 17th August, 2022
INCOME TAX
G.S.R. 634(E).—In exercise of the powers conferred by sub-section (1) of section 239A read with
section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the
following rules further to amend Income-tax Rules, 1962, namely:-
1.
Short title and commencement.—(1) These rules may be called the Income-tax (26th
Amendment) Rules, 2022.
(2) They shall come into force 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 “(other than under section 239A)” shall be inserted.
[भागII—खण् ड 3(i)]
भारत का रािप् : असाधारण
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3. In the principal rules, in Appendix-II, after the Form No. 29C, the following Form shall be inserted,
namely:—
“Form No. 29D
(See rule 40G)
Application by a person under section 239A of the Income-tax Act, 1961 for refund of tax deducted
To
The Assessing Officer,
This application is filed to seek refund of the tax deducted and paid to the credit of Central Government, the
particulars of which are as under.
2. Detailed particulars
(i)
Details of applicant:
(a) Status (State whether individual, Hindu Undivided Family,
Firm, Body of Individuals, Company etc.)
(b) Residential status (Resident/ Resident but not ordinarily
resident/ Non- resident during the relevant year)
(c) Permanent Account Number or Aadhaar Number
(d) E-mail ID
(e) Mobile Number
(ii)
Details of the deductee:
(a) Name
(b) Status (State whether individual, LLP, Firm, Body of
Individuals, Company etc.)
(c) Permanent Account Number (if available)
(d) E-mail ID
(e) Mobile Number
(f) Country of which the deductee was a resident in the
relevant Assessment Year
(iii)
Details of agreement or other arrangement (Please attach a copy of the same with this application)
(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
(a) Amount of tax deducted (in INR)
(b) Date of tax deduction
(c) Date on which the tax deducted was deposited in
Government Account
(d) Details of challan
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
S.No. BSR Code
Date of deposit in
Government Account
Serial number of challan
Amount (Rs.)
(vi)
Please explain why no tax was required to be deducted on the income in the relevant transaction
(vii)
Please state whether tax deducted on similar transaction has
been refunded in 3 years prior to the relevant previous year? (If
yes, please give the following details)
Yes No
(a) Relevant Assessment Year
(b) Date of transaction
(c) Amount of tax deducted
(d) Amount of tax refunded
(e) Date of order of Commissioner (Appeals) or the Assessing
Officer, as the case may be (Please attach copy of order with this
form)
(viii)
Please specify other relevant details (if any)
I,……………………………, son/ daughter of…………………………….. do hereby declare that to the
best of my knowledge and belief what is stated above is correct, complete and truly stated. I declare that no
tax was required to be deducted on the income referred to in this form. I further declare that what is stated
in this application is correct. I also declare that I am making this application in my capacity as
………………… and I am also competent to make this application and verify it. I am holding Permanent
Account Number or Aadhaar Number ……………………….
Date:
Signature:
Place:
Address: .”.
[Notification No. 98/2022/F. No. 370142/33/2022-TPL]
SHEFALI SINGH, Under Secy., Tax Policy and Legislation
Note : The principal rules were published vide notification S.O. 969(E), dated the 26th March, 1962 and
last amended vide notification GSR 632(E), dated the 17th August, 2022.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
