Refund voucher verification: ensure officers clearly indicate name and designation to enable signature authentication process. Officers signing refund vouchers must ensure that their name and designation are legibly indicated on the refund order so the Reserve Bank of India can identify the Assessing Officer who signed; this requirement should be circulated to all officers in the region.
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 voucher verification: ensure officers clearly indicate name and designation to enable signature authentication process.
Officers signing refund vouchers must ensure that their name and designation are legibly indicated on the refund order so the Reserve Bank of India can identify the Assessing Officer who signed; this requirement should be circulated to all officers in the region.
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