(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 authorised agent or may be sent by post.
