Issue of refunds up to 5,000/- and refunds in cases where outstanding arrear is up to 5,000/- in Non-CASS cases for AYs 2013-14 and 2014-15

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d refunds in cases where outstanding arrear is up to ₹ 5,000/- in Non-CASS cases for AYs 2013-14 and 2014-15. I am directed to convey the decision that in order to provide relief to the small taxpayers, refunds up to ₹ 5,000/- and refunds in cases where arrear demand is up to ₹ 5,000/- may be issued without any adjustment of outstanding arrears under section 245 of the Act durin....