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    <title>E-payment of Refund/Rebate amounts</title>
    <link>https://www.taxtmi.com/circulars?id=61451</link>
    <description>System requires one time bank certified authorisation and cancelled cheque for e payment of sanctioned refund/rebate; sanctioning authorities must forward periodic signed statements (Annexure B), a consolidated cheque and soft copy to the authorised bank, which will credit beneficiaries via NEFT/RTGS, generate UTRs, and provide periodic scrolls; PAO receives monthly UTR reports for reconciliation and must reconcile cheques with the bank scroll reporting discrepancies to field formations.</description>
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