239Form of claim for refund and limitation.
Section 239 · Chapter XIX · page 831 of the Act
(1) Every claim for refund under this Chapter shall be made by furnishing return in accordance with the provisions of section 139.
(2) [***]
Chapter XIX · Refunds
Section 239 of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.