Section 24 in The Assam Agricultural Income-Tax Rules, 1939
24.
(1)An application for refund shall be made to the Superintendent of Taxes/Agricultural Income-tax Officer and shall include amongst others, the following particulars:-(a)Name and address of the assessee.(b)The year of assessment for which refund is claimed.(c)The amount of agricultural income-tax paid together with Challan No. and date of payment.(d)The amount of refund claimed and ground thereof.(2)The application for refund shall be signed, verified and presented by persons, competent/authorised to file such application.(3)Where the Superintendent of Taxes or the Agricultural Income-tax Officer is satisfied that a refund is due to the assessee he shall record an order sanctioning the refund.
