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    <title>Refund including stay of demands.</title>
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    <description>Additional Commissioners of Income-tax (Recovery) are assigned the functions of Commissioners of Income-tax for tax recovery, including review, stays of demand, withholding of refunds under section 241 and Tax Recovery Commissioner duties. The Addl. CIT(Recovery) must take appropriate action on arrears within their assigned band and ensure compliance with directions of the Director of Inspection for larger arrears. The notification does not confine Addl. CIT(Recovery) to certificated demands: they must handle review, stay, collection and related action on all demands from inception; same applies to Addl. CIT, Jaipur.</description>
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