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Checking of refund cases

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....Vol.II Section II, Page 169 provides that: The staff of the Inspecting Assistant Commissioner during inspection of an Income-tax Circle should adopt the following procedure in checking refunds granted....

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....Reports. The number of refund cases involved in (i) and (ii) above is often very large. It has, therefore been decided that the limits prescribed in the above para may be raised to Rs.5,000. Para 17....