Belated refund admission expanded for small withholding-tax refunds, subject to carry-forward, supplementary and assessment conditions. Income-tax Officers are authorised to admit belated refund claims arising from tax deducted at source up to the stated monetary limit where (i) the refund results from specified withholding provisions and does not exceed that limit, (ii) the returned income is not a loss claimed for carry forward, (iii) the claim is not supplementary after original assessment, and (iv) the income is not assessable in another person's hands; effective from the stated date.