Rule 230 — Refund claim under section 434

Parent Act Section(s): Section 434

Full Text

  1. Refund claim under section 434.— A claim for refund under section 434 shall be made in Form No. 160, by the claimant himself or through a duly authorised agent, and shall be accompanied by a copy of an agreement or other arrangement referred to in section 434.

Cross-References

Act Sections Referenced

  • None

Practical Notes

[To be populated — interpretive notes, circular references, case law pointers]