Amendment in the Handbook of Procedure Vol. I

Electronic Fund Transfer for application fees establishes digital-signature filing, reduced electronic fees, and a structured refund regime.

Electronic filing with a digital signature and payment via Electronic Fund Transfer through designated banks is mandated for applications using net-banking; such electronically filed applications are eligible for a reduced application fee. Appendix 29A details applicability to specified schemes, generation of an e-com number and bank Payment ID, single-bank rule per e-com number, and procedures for deposit. Appendix 6B prescribes the hard-copy refund application form and documentation. Refunds are limited to overpayment, error for exempt applicants, or fees paid without an application, and must be claimed within one year subject to a discretionary extension up to three years.