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F. No. 312/109/2015-0T
Government of India
Ministry of Finance
Central Board of Direct Taxes

Room No. 281, Hotel, Samrat
Kautilya Marg, Chanakyapuri
New Delhi-110021
Telefax: 011-24101573
Mail: salil.mishra@nic.in
New Delhi Dated 14 th January, 2016

Office Memorandum

Sub: Issue of refunds up to Rs.5,000/- and refunds in cases  where outstanding arrear le up to Rs.5000/- in Non-CASS cases for AYs 2013-14 and 2014-15

I am directed to convey the decision that in order to provide relief to the small taxpayers, refunds up to Rs. 5000/- and refunds in cases where arrear demand is up to Rs. 5000/- may be issued without any adjustment of outstanding arrears under section 245 of the Act during FY 20 15-16.

2. As on 09.01.2016, there are 64,938 cases of refunds  below  Rs.5,000/­ involving Rs.1,148.14 Crore in non-CASS cases for AYs 2013-14 and 2014·15 pending in AST. It is requested that the Assessing Officers be directed to issue these refunds without any adjustment of arrears under Section 246. Similarly, the non-CASS cases for these assessment  years  where  the  refund  amount is more than Rs.5,000/- but the outstanding arrear is Rs. 5,000/- or less may also be processed for issue of refund without any adjustment under Section 246.

3. The above exercise may be completed before 31 st January, 2016 and a compliance report be sent to the Member (Revenue).

4. This issues with the approval of Chairman, CBDT

Yours faithfully

(Salil Mishra)
Director (OT&WT)

Issue of refunds up to Rs.5,000/- with or without outstanding arrear up to Rs.5000/- in Non-CASS cases before arrear adjustment for AYs 2013-14, 2014-15 | 15-01-2016 |

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