Form of claim for refund and limitation.
10239. 11(1) Every claim for refund
under this Chapter shall be made in the prescribed form and verified in the
prescribed manner.
12[(2) No such claim shall be
allowed, unless it is made within the period specified hereunder, namely :—
(a) where the claim is in respect of income which
is assessable for any assessment year commencing on or before the 1st day of
April, 1967, four years from the last day of such assessment year;
(b) where the claim is in respect of income which
is assessable for the assessment year commencing on the first day of April,
1968, three years from the last day of the assessment year;
(c) where the claim is in respect of income which
is assessable for any other assessment year, 13[one] year from the last
day of such assessment year;]
14[(d) where
the claim is in respect of fringe benefits which are assessable for any
assessment year commencing on or after the first day of April, 2006, one year
from the last day of such assessment year.]
