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47. Form of intimation for the purposes of sub-section (6) of section 32.
The intimation for the purposes of sub-section (6) of section 32 shall be in Form 412 and the application for the purposes of sub-section (8) of section 32 shall be in Form 413.
(For the above rule (47) the following rule (47) is substituted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
47. Form of intimation and application for the purposes of sub-section (6) of section 32.— The intimation for the purpose of sub-section (6) of section 32 shall be sent in Form 418 and the application for refund for the purposes of the said sub-section shall be made in Form 413.”
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