Income Tax Act, 1967.

Procedure and time-limits for claims under preceding provisions.

22.—(1) The person entitled to any of the foregoing allowances which have not been made by way of deduction or abatement from the assessment and which may be made by repayment, may claim the allowance at any time within six years after the expiration of the year of assessment, by notice in writing to the inspector.

(2) The inspector on proof that the claimant is entitled to the allowance shall certify the particulars and amount thereof to the Special Commissioners, who shall issue an order for repayment.