21 March 2009
Dear Nupur, As per section 239, every Refund shall be made in prescribed Form No.30and within 1 year from the last day of the relevant AY.
Provided belated calim will be accepted if as per CBDT Circular No.8 of 2001 in this reagard which provides some conditions where AO has to admit belated refund u/s237.
CAclubindia
