Instruction regarding revision of timelines and monetary limits as well as revision of workflow in the matter of recording of reasons before withholding of refunds under section 245(2) of the Income-tax Act, 1961

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....section 245(2) of the Income-tax Act, 1961- Reg. Vide CBDT Instruction No.02/2023 issued vide F. No. 312/82/2022-OT dated 10.11.2023, instructions regarding revision of timelines and monetary limits in the matter of recording of reasons before withholding of refunds under section 245(2) of the Income-tax Act, 1961 has been specified. 2. The detailed workflow chart / step by step procedure to be followed by the Assessing Officer is provided as per Annexure to this Instruction for compliance. 3. This issues with the approval of Competent Authority. Additional Director General of Income Tax (Systems)-5, New Delhi ============= Document 1 ANNEXURE Step by step guidelines/detailed workflow chart for giving Refund Release/W....

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.... 9953249568 2102342814 AAAAD44433 2015 245(2) 16-Aug 2023 11260 Pending For Approval LOKESHA(146532) 05 View 8953251974 2102364584 ДАНРЕВИОФ 2019 24505 16-Aug-2023 2725 Pending For Apprimal LOKESHA(146532) 85 View 8953209111 ZH2338373 AAECG8929R 2018 24562) 16-Aug-2023 9370 Pending For Approval LOVESHA(146522) 85 View 8953249506 2102342252 AIZPT6314M 2018 245(2) 15-Aug-2023 98330 Pending For Approval LOKESHA146532) 85 View 5. If bulk option chosen details of all cases where proceedings are pending are shown. Please click on text view shown in blue colour. Dashboard LLIK....