Excel for
F. No. 312/109/2015-0T
Room No. 281, Hotel, Samrat 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)
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