https://www.taxtmi.com/circulars?id=9943 The Assessing Officer must verify refund calculations, adjust outstanding demands, check records for withholding grounds under Section 241, and make prima facie adjustments for provisional intimation refunds. Refunds exceeding specified thresholds must be referred by the Assessing Officer to the Deputy Commissioner for examination and approval; exceptionally large refunds in metropolitan charges or above higher thresholds must be forwarded by the Deputy Commissioner, with certification, to the Commissioner for final approval. These instructions supersede the prior guidance. en-us Mon, 30 Sep 1991 00:00:00 +0530 Thu, 09 Jun 2011 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9943 The Assessing Officer must verify refund calculations, adjust outstanding demands, check records for withholding grounds under Section 241, and make prima facie adjustments for provisional intimation refunds. Refunds exceeding specified thresholds must be referred by the Assessing Officer to the Deputy Commissioner for examination and approval; exceptionally large refunds in metropolitan charges or above higher thresholds must be forwarded by the Deputy Commissioner, with certification, to the Commissioner for final approval. These instructions supersede the prior guidance. Circulars Income Tax Mon, 30 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9943