https://www.taxtmi.com/circulars?id=10349 Refunds adjusted against tax deduction at source liabilities were not entered in I.T.N.S. 150, causing duplicate adjustments when subsequent demands were satisfied from the same refunded amounts; officers must record any set off or adjustment in I.T.N.S. 150 and note refund effects in transfer memoranda to prevent such lapses. en-us Mon, 04 Aug 1975 00:00:00 +0530 Mon, 13 Jun 2011 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10349 Refunds adjusted against tax deduction at source liabilities were not entered in I.T.N.S. 150, causing duplicate adjustments when subsequent demands were satisfied from the same refunded amounts; officers must record any set off or adjustment in I.T.N.S. 150 and note refund effects in transfer memoranda to prevent such lapses. Circulars Income Tax Mon, 04 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10349