https://www.taxtmi.com/circulars?id=8986 Where declarations are treated as invalid because they fall outside the statutory cut off, the Commissioner must pass a formal order stating the reason for non acceptance and the refundable amount, send a copy to the Income tax Officer, who will then issue a refund voucher with the three prescribed certificates scored out and notify the bank; adjustments against other demands are not permitted unless the declarant agrees, in which case records must be updated accordingly. en-us Wed, 16 Jun 1976 00:00:00 +0530 Wed, 01 Jun 2011 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8986 Where declarations are treated as invalid because they fall outside the statutory cut off, the Commissioner must pass a formal order stating the reason for non acceptance and the refundable amount, send a copy to the Income tax Officer, who will then issue a refund voucher with the three prescribed certificates scored out and notify the bank; adjustments against other demands are not permitted unless the declarant agrees, in which case records must be updated accordingly. Circulars Income Tax Wed, 16 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8986