F. No. 312/109/2015-OT
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Room No. 281, Hotel Samrat
Kautilya Marg, Chanakya Puri
New Delhi – 110021
Telefax : 011-24101573
Mail – Salil.mishra@nic.in
New Delhi, 29th January 2016
OFFICE MEMORANDUM
I am directed to refer to the Board O.M. of even number dated 14th January 2016 regarding issue of refunds upto Rs.5000/-, and refunds in cases where outstanding arrears are upt Rs.5000/-, without any adjustment of outstanding arrears.
2. In this regard, I am further directed to convey the decision of the Board that following procedure is to be adopted in other cases, which are not covered by the aforementioned relaxation, and where notice under Section 245 has been issued to the taxpayer : –
a) In cases where that tax payer has
contested the demand, CPC would issue a reminder to the jurisdictional
Assessing Officers about the contention of the taxpayer, asking them to
either confirm, or make appropriate changes, to the demand, within
thirty days. In case no response is received from the jurisdictional
Assessing Officer, within the stipulated period of thirty days, CPC
would issue the refund without any adjustment. The responsibility of
non-adjustment of refund against outstanding arrears, if any, would lie
with the Assessing Officer.
b) In cases where there is no response
from the taxpayer, CPC would issue a reminder to the taxpayer, asking to
either agree or disagree with the demand, and submit response on the
e-filling portal, within thirty days. In case no response is received
from the taxpayer, within the stipulated period of thirty day, CPC would
adjust the demand, along with applicable interest u/s 220(2), against
the refund due and issue the balance refund, if any, to the taxpayer.
4. This issues with the approval of Chairman, CBDT.
Yours faithfully,
(Salil Mishra)
Director (OT&WT)
All Principal Chief Commissioners of Income TaxCopy to : –
1. All Members of the Board for kind information
2. The Pr. Director General of Income Tax (Systems)
3. Database Cell for placing the O.M. on the website.
(Salil Mishra)
Director (OT&WT)
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