Issue of refund orders Instruction.

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....ions, the Board has decided that following steps must be taken while issuing refund to assessees in order to issue reduce refund related grievances. 1. i) Issuance of Bank Advice - In a case where bank advice is required to be sent to assessee, it must be ensured that it is invariably enclosed alongwith the refund voucher. - In a case where bank advice is required to be sent to the Bank, ....

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....ect and offer its appropriate comment. 1. iii) Adjustment of refund with outstanding demand It has already been prescribed vide Instruction No. 1952 dated 14.8.98 that as per section 245 of Income tax Act, 1961, a written intimation regarding proposal for adjustment of refund is required to be issued to the refundee. It is reiterated that in all cases a written intimation must invariably be ....