(a) United Nations Development Programme,
(b) World Health Organisation,
(c) International Labour Organisation,
(d) United Nations Children's Fund,
(e) Food and Agriculture Organisation,
(f) World Food Programme,
(g) United Nations Educational, Scientific and Cultural Organisation,
(h) United Nations Population Fund,
(i) United Nations Information Centre,
(j) United Nations Industrial Development Organisation,
(k) United Nations Aids, and
(l) United Nations Drugs Programme:
(2) For claiming refund of tax under clause (c) of section 61 of the Act, an application in Form No. 40 duly signed by the appropriate authority or the authorised officer of the organisation or agency specified under sub-rule (1) is to be filed before the Commissioner or person authorised on this behalf, ordinarily within three months from the date of purchase of such goods along with the tax invoice or tax invoices in original and a set of photocopy thereof.
(3) The Commissioner or person authorised on this behalf, shall make the refund of the amount of tax by issuing Refund Payment Order (Cash) or cheque immediately after filing of application under sub-rule (2).
(4) The original tax invoice or invoices shall be endorsed by the Commissioner or the officer authorised by him making the refund, in red ink to show that the tax has been refunded against such tax invoice or tax invoices and return to the applicant along with Refund Payment Order (Cash) or cheque and the photocopies shall be duly authenticated by the Commissioner or such officer person making the refund and kept for record.
(5) The refund thus made under section 61, shall be entered into a refund register in Form No. 38.