The Finance Act 2022 inserted a new Section 239A providing that a taxpayer may file an application before the AO to get the refund of tax deducted under section 195 on any income (other than interest) if no tax deduction was required. Now, the Central Board of Direct Taxes (CBDT) has notified that such application shall be filed in Form no. 29D along with copy of an agreement or other arrangement referred to in section 239A.
