(1) A claim for refund under Chapter XIX shall be made in Form No. 30.
(2) The claim under sub-rule (1) shall be accompanied by a return in the form prescribed under section 139 unless the claimant has already made such a return to the 61[Assessing Officer].
(3) Where any part of the total income of a person making a claim for refund of tax consists of dividends or any other income from which tax has been deducted under the provisions of sections 192 to 194 62[, section 194A and section 195], the claim shall be accompanied by the certificates prescribed under section 203.
(4) The claim under sub-rule (1) may be presented by the claimant in person or through a duly authorised agent or may be sent by post.