(3A)A claim for refund, for sum paid to the credit of the Central Government under Chapter XVII-B, shall be furnished by the deductor in Form 26B electronically under digital signature [or verified through an electronic process] [Inserted by the Income-tax (Eleventh Amendment) Rules, 2017, w.e.f. 5-6-2017.] in accordance with the procedures, formats and standards specified under sub-rule (5).
