750/CBDT.

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....red: 104 ,237 ,241 ,109(4)(iii) Statute: Income - Tax Act, 1961 I am directed to invite reference to the Board's Instruction (F. No. 36/5/64-ITA.I) dated 13th July, 1964 which requires the Incom....

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....me-tax before issue of refunds arising under chapter XIX or demand refunds in chapter XXII-B of the Income-tax Act, 1961 or refunds on account of any other reason. While granting approval Inspecting A....