Rule 230 — Refund claim under section 434. Made under s.434 of the Income-tax Act, 2025.
Rule 230 gives effect to Section 434 of the Income-tax Act, 2025. A rule cannot go beyond the section it serves: where the two seem to differ, the section governs.
The rule prescribes how a refund claim under section 434 is to be made. The claim 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.
Three things are fixed: the form, who may make the claim, and the document that must go with it. The rule prescribes no time limit of its own and no fee.
A refund under section 434 rests on an agreement or arrangement that the Department has not seen, so a bare claim would have to be investigated from nothing. The rule requires the claim to come on a fixed form and to carry a copy of that agreement or arrangement with it, and it settles that the claim may be made either by the claimant himself or through a duly authorised agent rather than only in person.
The supporting document is part of the claim, not something produced later on request: the claim shall be accompanied by a copy of the agreement or other arrangement referred to in section 434, so a Form No. 160 filed without it is incomplete on the rule's own terms. Agency is permitted, and the agent must be duly authorised. Everything else about the refund — the entitlement, the amount and any period within which the claim must be made — comes from section 434, and this rule neither adds to nor cuts down what that section provides.
A claimant meets it at the single point of filing Form No. 160 with a copy of the agreement or arrangement attached.
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