This rule outlines the procedure for an Incorporated Body to claim a refund for tax paid in excess or by mistake, specifically concerning dividends from investment funds, portfolios, and KSE investments. The claim must be submitted to the Tax Department within five years of payment using a designated form. This form requires the refundable amount, reasons for the refund, and authorisation by a sealed signature. The Tax Department will process the refund provided there are no other outstanding tax liabilities. The rule also specifies the details required on the application forms.