https://www.taxtmi.com/circulars?id=10325 When a refund is applied wholly or partly to an arrear demand, it must be shown as a cash collection by issuing an adjustment refund voucher accompanied by a challan for an equal amount; any remaining refund must be issued to the assessee by a separate refund voucher. en-us Wed, 28 May 1975 00:00:00 +0530 Mon, 13 Jun 2011 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10325 When a refund is applied wholly or partly to an arrear demand, it must be shown as a cash collection by issuing an adjustment refund voucher accompanied by a challan for an equal amount; any remaining refund must be issued to the assessee by a separate refund voucher. Circulars Income Tax Wed, 28 May 1975 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10325