834/CBDT. - Income Tax - 834/CBDT

INSTRUCTION NO. 834/CBDT Dated : May 15, 1975 Section(s) Referred: 243 ,244 Statute: Income - Tax Act, 1961 The Board have issued a number of instructions in the past emphasising the need for prompt issue of refunds. The time limit for issue of refund had also been reduced from six months to three months u/s 243/244 of the Income-tax Act primarily for ensuring promptness. However, a feeling continues to persist amongst the tax-payers that refunds are not granted promptly. This is a matter of concern for the Board. 2. With a view to refurnishing the image of the Department, it is absolutely necessary that refunds wherever due are granted as expeditiously as possible and in any case not later than the statutory time limit provided under the Act. In a case, where the delay has occurred due to unavoidable circumstances or even due to lapse on the part of the Department, interest must be paid. 3. Board has decided that the Income-tax Officer will be personally responsible for the delay in issue of refund. If any instance of delay in issue of refunds and non-payment of interest on delayed refunds comes to the notice of the higher authorities during the course of normal as well as surprise inspections or otherwise an advisory warning to be more careful in future should be issued in the first instance followed by a character roll warning if the officer concerned persist in delaying issue of refunds and in not paying interest on delayed refund. 3. Necessary instructions may be issued to all the Officers working in your charge on the lines indicated above.