Issue of Refund order - service by registered post. - Income Tax - 1946/1997

INSTRUCTION NO. 1946/1997 Dated: November 18, 1997 Subject : Issue of Refund order--service by registered post.--instructions regarding. The Central Board of Direct Taxes vide its instruction No. 1815 dated 12th April, 1989, directed that all refund vouchers exceeding Rs. 2500/-- may be sent by registered post. However, refunds upto Rs. 2500/-- could be sent through notice servers. 2. The Board has since reviewed the position with regard to despatch of refund vouches in the background of various complaints received of delay and inconvenience caused to the tax payers. It has been decided that, henceforth, all refund vouchers irrespective of the amount of refund involved should be sent only by registered post with acknowledgement due within fifteen days of the passing of the order resulting in the refund. 3. Any violation of these instructions will be viewed seriously. The supervisory officers, from time to time, will make inspection to ensure compliance of these instructions. 4. These instructions may be brought to the notice of all concerned. (MALATHI R. SRIDHARAN) UNDER SECRETARY(ITA.II)