Withholding of income tax refunds: revised timelines, monetary limits and ITBA workflow for recording reasons. The Instruction revises timelines and monetary limits and sets a mandatory ITBA/CPC 2.0 workflow for Assessing Officers recording reasons before withholding refunds under section 245(2): login to CPC 2.0, go to Refund Management Refund Release select 245(2), enter PAN/AY or use bulk view, view pending refund details, select a record, choose Release or Withhold, upload required attachments and complete mandatory fields so the system records user identity, timestamps, and the reason; system confirms successful action.