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of <h1>Advice Notes Discontinued for Tax Refunds Below Rs. 25,000 Starting April 1, 2005; New Stationery Issued for Direct Taxes.</h1> The circular announces the discontinuation of Advice Notes for tax refunds up to Rs. 24,999, effective from April 1, 2005. Refunds below this amount will no longer generate an Advice Note, while refunds of Rs. 25,000 and above will include an Advice Note sent to the Main Branch of the State Bank of India. New refund stationery will be issued for different tax categories, and unused old stationery must be surrendered. The changes apply to all direct taxes, including Wealth Tax and Gift Tax. Previous instructions are amended accordingly, but security measures remain unchanged.
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