Expeditious disposal of refunds in non-CASS cases – relaxation of requirements of Section 245 of the I. T. Act 1961

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Full Text of the Document

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....SS cases - relaxation of requirements of Section 245 of the I. T. Act 1961 - reg. With a view to provide relief to small taxpayers. it has been decided that refunds up to ₹ 5,000/-, as also refunds in cases where arrear demand is up to ₹ 5,000/- in non-CASS cases, may be issued expeditiously without any adjustment of outstanding demand under Section 245 during the Financial Year 2016-....