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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....x Act, 1961<br>INSTRUCTION NO. 02 of 2023 Dated:- 28-11-2023 Order-Instruction<br>Income Tax<br>INSTRUCTION NO. 02 of 2023 DIRECTORATE OF INCOME TAX (SYSTEMS) ARA Center, Ground Floor, E-2, Jhandewa....

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....22-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,....