Prompt issue of Refund-Instruction regarding.

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....thorities the need for taking effective steps for elimination of delay in these matters. Instructions have already been issued to the effect that all refund vouchers should invariably be despatched by registered post with acknowledgment due within 15days of the date on which the total income is computed/recomputed and the refund due is determined irrespective of the value of refund. It is now emph....

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.... informed or the decision to withhold the refund. 3. No refund may be withheld merely to be adjusted against demand to be created in future, as the same would be against the spirit of Law embodied in section-245, of the Income-Tax Act, which permits set off of refunds only against tax remaining payable under the Act by the person to whom the refund is due and not against any tax demands which m....