Refund processing delays from NSDL data non-submission cause demands instead of refunds, urging administrative enforcement.
Delay in tax refunds is caused by Drawing and Disbursing Officers failing to provide required electronic data to the NSDL, often citing lack of departmental funds; this non-submission converts potential refunds into demands and increases rectification workload, prompting a recommendation that State Governments fund compliance and that the Income Tax Department enforce action against DDO non-compliance to expedite refunds. (AI Summary)