48.  Pre-Requisite For Claiming Income Tax Refund

For claiming income tax refund the first prerequisite is that there should have been excess tax paid or deducted at source on the basis of return of income. The second prerequisite is that the income-tax return should be filed along with the prescribed Form No. 30. For ready reference, the said Form No. 30 is reproduced on the next page.

In case Form No. 30 for claim of refund of tax has been filed but still the refund of income-tax has not been received by the assessee, then the assessee can send a suitable reminder to the Assessing Officer. ‘vVhile sending the reminder for non-receipt of the income-tax refund it is not necessary again to send Form No. 30


The above Form No. 30 can be used by all categories of tax payers. In case the Form is being signed on behalf of a firm or on behalf of a Company mention may be made to that effect in the said form. The claim for refund in the said Form No. 30 should be made by the claimant within two years from the last day of the Assessment Year in which the income in respect of which the claim is made was assessable.



(See rule 41)
Claim for refund of tax

I, ____________________ of ____________________ do hereby state that my total income computed in accordance with the provisions of the Income Tax Act, 1961, during the year ending on _____________ being the previous year for the assessment year commencing on the 1st April, ___________________ amounted to ` __________ that the total income tax chargeable in respect of such total income is ` __________ and that the total income tax paid, or treated as paid under Section 199, is `_________________

I, therefore, request for a refund of
` ___________



I hereby declare that I was resident/resident but not ordinarily resident/non-resident during the previous year relevant to the assessment year to which this claim relates and that what is stated in this application is correct.

Dated___________                                                       ___________





Sec. 143(3) : Scrutiny Assessments by Income Tax Department
“Penalties” Under Income Tax Act. 1956
How is a Search Operation Conducted by Income Tax Department ?
Surveys for Checking Ostentatious Expenditure
Surveys for Enforcing Compliance with Provisions of TDS
“Summon” U/s 131 of Income Tax Act.
Investigation by Income Tax Department:
Appellate Authorities of Income Tax Department
Power to Call for Information U/s Sec. 133(6) of Income Tax Act.
Specific Surveys U/s 133A(1) of Income Tax Act.
Types Of Income Subject To TDS [Deduction Of Tax At Source]
Pre-Requisite For Claiming Income Tax Refund
Benefits of Filing Income Tax Returnsn
Section-139(9): Defective Tax Return
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