Refund reporting requirements expanded to include adverse appeal and rectification reductions, with a new monthly statement obligation. Instruction adds a serially numbered Part C to the monthly refund-return proforma to report arrears of tax reduced by adverse appeal/revision orders and rectification claims that do not result directly in cash refunds; this Part C information must be furnished with the September report due in October, while Parts A and B remain applicable to cash refunds and their figures must strictly tally with the revised proforma.
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Provisions expressly mentioned in the judgment/order text.
Refund reporting requirements expanded to include adverse appeal and rectification reductions, with a new monthly statement obligation.
Instruction adds a serially numbered Part C to the monthly refund-return proforma to report arrears of tax reduced by adverse appeal/revision orders and rectification claims that do not result directly in cash refunds; this Part C information must be furnished with the September report due in October, while Parts A and B remain applicable to cash refunds and their figures must strictly tally with the revised proforma.
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