Ombudsman awards govern administrative remedies and require complainant acceptance for binding effect within a short period.

If a complaint is not settled within one month or such extended period, the Ombudsman may pass a speaking award after hearing parties, guided by evidence and Income-Tax law. Awards direct the Income-Tax Authority to perform obligations (excluding directions on tax quantum or penalties), provide a token compensation, and designate the officer for acceptance. A copy is sent to complainant and Authority; the award binds only if the complainant submits a letter of acceptance within fifteen days (or a granted short extension), otherwise it lapses. Compensation is payable from the Authority's Office Expenses and compliance must be intimated within one month.

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