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The Central Board of Direct Taxes issues the Income-tax (26th Amendment) Rules, 2022 to amend the Income-tax Rules, 1962. The rules introduce Form No. 29D for filing a refund claim under section 239A. A claimant submits this form along with a copy of the agreement or arrangement. The claimant or a duly authorised agent presents the application. The rules come into force from the date of publication in the Official Gazette.
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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:-
(2) They shall come into force from the date of their publication in the Official Gazette.
(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.”;
“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.
(i) Details of applicant:
(ii) Details of the deductee:
(iii) Details of agreement or other arrangement (Please attach a copy of the same with this application)
(iv) Details of transaction on which tax not deductible has been deducted
(v) Details of tax deducted on transaction specified in point (iv) above
| 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
(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.
