https://www.taxtmi.com/circulars?id=9816 Authorises Assessing Officers to admit belated refund claims, including those from excess advance tax payments, subject to a tiered prior-approval regime: lower-value refunds require prior approval of the Commissioner of Income-tax, while refunds above that level but below a higher threshold require prior approval of the Chief Commissioner or Director General; the designated senior officers will exercise administrative control and ensure compliance with the conditions of the Board's order. en-us Wed, 17 Aug 1988 00:00:00 +0530 Thu, 09 Jun 2011 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9816 Authorises Assessing Officers to admit belated refund claims, including those from excess advance tax payments, subject to a tiered prior-approval regime: lower-value refunds require prior approval of the Commissioner of Income-tax, while refunds above that level but below a higher threshold require prior approval of the Chief Commissioner or Director General; the designated senior officers will exercise administrative control and ensure compliance with the conditions of the Board's order. Circulars Income Tax Wed, 17 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9816