Refunds: require prompt payment with interest, written intimation for adjustments, limits on withholding, prioritise senior citizens. Refund vouchers must be despatched by registered post with acknowledgment within fifteen days of computation/recomputation and must include correct interest. Officers must ensure accuracy of voucher entries and Chief Commissioners must expedite correct payment. Withholding refunds requires a deliberate Commissioner-level decision and written intimation to the assessee; refunds may not be withheld solely to offset future demands and set-off is limited to tax remaining payable. Senior citizen refund claims should be settled on the spot or within three months of filing.