PART VIII REFUNDS Refund claim. 41 . (1) A claim for refund under Chapter XIX shall be made in Form No. 30. (2) The claim under sub-rule (1) shall be accompanied by a return in the form prescribed under section 139 unless the claimant has already made such a return to the [Assessing Officer]. (3) Where any part of the total income of a person making a claim for refund of tax consists of dividends or any other income from which tax has been deducted under the provisions of sections 192 to 194 [, section 194A and section 195] , the claim shall be accompanied by the certificates prescribed under section 203 . (4) The claim under sub-rule (1) may be presented by the claimant in person or through a duly authorised agent or may be sent by post. |