Refund reporting must be reconciled and certified to prevent misleading statistical increases in tax refund figures. A directive records that the 1970-71 increase in refund amounts resulted from inconsistent reporting-Commissioners included TDS, excess advance tax and self-assessment refunds alongside pure refund cases-and requires that statistical information submitted to the Board or Directorate be reconciled with previously submitted comparable data, with a certificate endorsing such reconciliation attached.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund reporting must be reconciled and certified to prevent misleading statistical increases in tax refund figures.
A directive records that the 1970-71 increase in refund amounts resulted from inconsistent reporting-Commissioners included TDS, excess advance tax and self-assessment refunds alongside pure refund cases-and requires that statistical information submitted to the Board or Directorate be reconciled with previously submitted comparable data, with a certificate endorsing such reconciliation attached.
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