Income Tax Refund

Though it is the duty of the assessing officer to grant claim own his own but if not granted by the assesing officer the claim for refund should be made by the assese in form no.30 within one year from the last day of the relevant assesement year .The delay in filing form 30 can also be condoned of by the assesing officer with the previous approval of commissioner or chief commisioner. There is no time period as such defined under the act for getting the refund but normally the refund is granted within the six months of the close of the assesment year.