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    <title>Manual processing of refund in the cities where refund banker scheme is operational</title>
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    <description>Manual processing is authorized for refund cases in cities where the refund banker scheme is operational when technical problems prevent assessing officers from processing ITR-5 filings that include a fringe benefit tax component; for the assessment year 2007-08 such cases may be processed manually.</description>
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      <title>Manual processing of refund in the cities where refund banker scheme is operational</title>
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      <description>Manual processing is authorized for refund cases in cities where the refund banker scheme is operational when technical problems prevent assessing officers from processing ITR-5 filings that include a fringe benefit tax component; for the assessment year 2007-08 such cases may be processed manually.</description>
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