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    <description>Administrative relaxation directs that valid non scrutiny returns claiming refund for specified assessment years, which were not processed within the statutory time for issuing intimation, be processed and intimations and consequential refunds issued expeditiously by a stated deadline. The relaxation excludes returns unprocessed under the special non processing provision and returns showing or likely to show a demand.</description>
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      <description>Administrative relaxation directs that valid non scrutiny returns claiming refund for specified assessment years, which were not processed within the statutory time for issuing intimation, be processed and intimations and consequential refunds issued expeditiously by a stated deadline. The relaxation excludes returns unprocessed under the special non processing provision and returns showing or likely to show a demand.</description>
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