Section 230 of Income-tax Rules, 2026 – Refund claim under section 434

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Section 230: Refund claim under section 434

Refund claim under section 434.

230. A claim for refund under section 434 shall be made in Form No. 160, by the claimant himself or through a duly authorised agent, and shall be accompanied by a copy of an agreement or other arrangement referred to in section 434.

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.

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