Rule 230 prescribes Form No. 160 for a refund claim under section 434, made by the claimant or a duly authorised agent with a copy of the agreement or other arrangement referred to in section 434.
230
Rules 2026 · Rule 230
Refund claim under section 434
Rules 201-260
The rule. A claim for refund under section 434 is made in Form No. 160, by the claimant himself or through a duly authorised agent, and is accompanied by a copy of an agreement or other arrangement referred to in section 434.