https://www.taxtmi.com/circulars?id=53260 Non-migration of PANs due to pending refund caging is addressed by procedural rules permitting PAN migration where active AOs either complete caging after verification or block refunds via the AST "Block Refund" function; refunds blocked by originating AOs under the confirmation procedure remain blocked and cannot be unblocked by destination AOs, while refunds blocked after verification of non-existence of manual refunds may be unblocked by the destination AO after due verification and completion of caging. OLD-flagged AOs or inactive AOs follow migration rules that transfer pending caging to destination AOs for completion. en-us Fri, 13 Mar 2015 00:00:00 +0530 Mon, 16 Mar 2015 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53260 Non-migration of PANs due to pending refund caging is addressed by procedural rules permitting PAN migration where active AOs either complete caging after verification or block refunds via the AST "Block Refund" function; refunds blocked by originating AOs under the confirmation procedure remain blocked and cannot be unblocked by destination AOs, while refunds blocked after verification of non-existence of manual refunds may be unblocked by the destination AO after due verification and completion of caging. OLD-flagged AOs or inactive AOs follow migration rules that transfer pending caging to destination AOs for completion. Circulars Income Tax Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53260