Report No. 12
249. Form of claim for refund and limitation.-
(1) Every claim for refund under this Chapter shall be made in the prescribed form and verified in the prescribed manner.
(2) No such claim shall be allowed, unless it is made within four years from the last day of the assessment year in which the income in respect of which the claim is made was assessable.
[Cf. rules 36, 37] [Section 50, main para.]
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