Refund dispatch procedure: small refunds may be delivered by notice servers while larger refunds require registered post. Refund orders prescribe that refunds up to Rs.2500 are to be delivered by notice servers, with a maximum ten-day holding period after which vouchers must be returned for immediate registered-post dispatch if required; refunds above Rs.2500 must be sent by registered post. All refund vouchers must be marked A/C PAYEE ONLY as an anti-fraud safeguard, and assessing officers must ensure strict compliance and inform officers in their regions.
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.
Refund dispatch procedure: small refunds may be delivered by notice servers while larger refunds require registered post.
Refund orders prescribe that refunds up to Rs.2500 are to be delivered by notice servers, with a maximum ten-day holding period after which vouchers must be returned for immediate registered-post dispatch if required; refunds above Rs.2500 must be sent by registered post. All refund vouchers must be marked A/C PAYEE ONLY as an anti-fraud safeguard, and assessing officers must ensure strict compliance and inform officers in their regions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
