The Central Board of Direct Taxes (CBDT) has notified the new Form 29D for refund of tax deducted.The Board has notified the Income-tax (26th Amendment) Rules, 2022. The amendment added a new Rule 40G to the Income-tax Rules of 1962 relating to Refund Claim under Section 239A. In the Income-tax Act, a new section 239A was added by the Finance Act of 2022. Section 239A states that if...
