Income tax refund procedure simplified to remove separate bank advice for small refunds and standardise refund documentation. The Board simplified income tax refund issuance by standardising a revised Refund Order Book in 1+3 form for all refunds; below the specified threshold two foils (Refund Order and Advice) are sent to the assessee with the office counterfoil retained, while at or above the threshold the Advice foils are sent directly to the bank and only the Refund Order is sent to the assessee. Non MICR refunds and PPCCS prepared refunds follow analogous cheque book format procedures. Earlier instructions are amended accordingly and security measures continue; the procedure is effective immediately.