Refund orders. - Income Tax - 1815/1989

INSTRUCTION NO. 1815/1989 Dated: December 4, 1989 I am directed to state that the Board had in its letter F.NO.212/753/79-ITA-II dated 9th October 1979 laid down that all refund orders should be sent to assessees by registered post with acknowledgement due within 7 days of the passing of the order resulting in the refund. Subsequently under Instruction NO.1530 the Board reiterated its instructions of October 1979 and stated that it should be ensured at all levels that all refund orders are sent only by registered post with acknowledgement due. 2. A number of Income-tax Bar Associations and Chambers of Commerce have written to the Board pointing out various difficulties faced by assessees when refund vouchers are issued by registered post. 3. The board has reviewed the position and has decided that: i. Refunds upto Rs.2500 will henceforth be sent through notice servers. However in case of outstation assessees, the assessing officer may if he considers that it will me more convenient and economical to send those refunds by registered post send the refund orders by Regd.post (AD). In such cases clear cut directions should be issued to the effect that the Notice Server will, in no case keep any refund voucher with him for more than 10 days, whereafter he shall hand over the vouchers to the office for immediate despatch by Regd.post. Assessing officers will have to take steps to ensure that these instructions are strictly adhered to. ii. Refunds of amount exceeding Rs.2500 will continue to be sent by Registered post. iii. In order to curb refund frauds all refund vouchers will be marked A/C PAYEE ONLY as against the present practice of merely crossing refund vouchers upto Rs.999. 4. These instructions may be brought to the notice of all officers in your region.