This form no. 30 is required to be made for claiming refund of the excess deduction of tax at source and excess payment of advance tax.
(1) A claim for refund under Chapter XIX shall be made in Form No. 30.
(2) The claim under sub-rule (1) shall be accompanied by a return in the form prescribed under section 139 unless the claimant has already made such a return to the [Assessing Officer].
(3) Where any part of the total income of a person making a claim for refund of tax consists of dividends or any other income from which tax has been deducted under the provisions of sections 192 to 194 [, section 194A and section 195], the claim shall be accompanied by the certificates prescribed under section 203.
(4) The claim under sub-rule (1) may be presented by the claimant in person or through a duly authorized agent or may be sent by post.
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