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 u/s 245(2) of the Income-tax Act, 1961

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Full Text of the Document

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....ral Board of Direct Taxes OT & WT Section New Delhi, dated 10th November, 2023 Subject: 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 u/s 245(2) of the Income-tax Act, 1961- reg. The monetary limit for applying provisions of section 245(2) of the Income-tax Act, 1961('the A....