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of <h1>New Guidelines for Delay in Refund Claims u/s 237 of Income-tax Act 1961; Commissioner Approval Required.</h1> The circular outlines instructions regarding the condonation of delay in filing refund claims under section 237 of the Income-tax Act, 1961. Effective from April 2, 1984, it mandates that Commissioners of Income-tax maintain administrative control over such cases. Income Tax Officers must obtain prior approval from the Commissioner before processing these claims, ensuring compliance with the conditions specified in the Board's order under section 119(2)(b). The instructions are to be communicated to all relevant officers.
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