16 August 2011
Form 30 is the refund claim application form. Now it has no relevance since returns in paper format has to be filed as annexureless and the rest by electronic filing.
16 August 2011
Form 30 is used for claim of refund which should be furnished by the assessee to the jurisdictional assessing officer. It could be filed with the return of income or later to claim refund for TDS or excess advance tax paid.
Nowadyas, this form is not having any practical utility as the department is accepting the claim and issuing refunds on the basis of return filed by the assessee.