SECTION 245 OF THE INCOME-TAX ACT, 1961 - REFUNDS - SET OFF OF REFUNDS AGAINST TAX REMAINING PAYABLE - CENTRAL ACTION PLAN FOR F.Y. 2013-14 - PENDING REFUNDS FOR A.Y. 2011-12
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Tax refunds under administrative directive must be issued promptly and progress reported to senior officials for compliance. Authorities are directed to expedite issuance of pending tax refunds for the specified assessment year, ensure refunds are processed within the established set-off and refund framework, and require Assessing Officers to clear outstanding refunds without further delay. Senior officials must personally monitor progress and submit a report explaining any reasons for non-issuance as part of the central action plan to restore compliance and accountability.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax refunds under administrative directive must be issued promptly and progress reported to senior officials for compliance.
Authorities are directed to expedite issuance of pending tax refunds for the specified assessment year, ensure refunds are processed within the established set-off and refund framework, and require Assessing Officers to clear outstanding refunds without further delay. Senior officials must personally monitor progress and submit a report explaining any reasons for non-issuance as part of the central action plan to restore compliance and accountability.
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