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    <title>SECTION 245 OF THE INCOME-TAX ACT, 1961 - REFUNDS - SET OFF OF REFUNDS AGAINST TAX REMAINING PAYABLE - CENTRAL ACTION PLAN FOR F.Y. 2013-14 - PENDING REFUNDS FOR A.Y. 2011-12</title>
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    <description>Authorities are directed to expedite issuance of pending tax refunds for the specified assessment year, ensure refunds are processed within the established set-off and refund framework, and require Assessing Officers to clear outstanding refunds without further delay. Senior officials must personally monitor progress and submit a report explaining any reasons for non-issuance as part of the central action plan to restore compliance and accountability.</description>
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      <description>Authorities are directed to expedite issuance of pending tax refunds for the specified assessment year, ensure refunds are processed within the established set-off and refund framework, and require Assessing Officers to clear outstanding refunds without further delay. Senior officials must personally monitor progress and submit a report explaining any reasons for non-issuance as part of the central action plan to restore compliance and accountability.</description>
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