https://www.taxtmi.com/circulars?id=10622 Revision of the refund-claim procedure delegates authority under section 119(2)(b) by monetary bands to field officers while the Board retains larger claims; delegation applies where refunds arise from excess tax deduction or advance tax, the income is not assessable in another person's hands, and the claim is genuine. Refunds beyond a six-year time bar are barred and no interest is payable on belated refund claims; delegated officers may require enquiries or scrutiny to verify correctness, and pending applications are covered. en-us Fri, 22 Dec 2006 00:00:00 +0530 Wed, 15 Jun 2011 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10622 Revision of the refund-claim procedure delegates authority under section 119(2)(b) by monetary bands to field officers while the Board retains larger claims; delegation applies where refunds arise from excess tax deduction or advance tax, the income is not assessable in another person's hands, and the claim is genuine. Refunds beyond a six-year time bar are barred and no interest is payable on belated refund claims; delegated officers may require enquiries or scrutiny to verify correctness, and pending applications are covered. Circulars Income Tax Fri, 22 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10622