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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Tax Officers Can Approve Late Refunds Up to Rs. 10,000 u/s 237 to Ease Taxpayer Burdens.</h1> The circular addresses the authorization given to Income-tax Officers to admit belated refund claims under section 237 of the Income-tax Act, 1961, to alleviate taxpayer hardships. Refund claims up to Rs. 10,000 are permissible if conditions are met: the refund arises from excess advance tax or tax deducted at source, the returned income is not a loss, the refund is not supplementary, and the income is not assessable in another's hands. Previous orders raised the limit from Rs. 1,000 to Rs. 10,000, effective from specific dates, with conditions detailed for compliance.
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