Refund under section 239 of Income-tax Act, 1961.

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..... source unless such a return has already been filed. The claim is to be filed before the Income-tax Officer having jurisdiction over such persons and is to be disposed of within the time prescribed under section 153. 2. The Department of Personnel and Administrative Reforms carried out a study of the procedure relating to the payment of refunds. The study revealed, among other things, that the re .....

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..... prescribed by the Board. Time and again, the importance of the expeditious disposal of the refund applications has been stressed but without any appreciable improvement. It appears that the Income-tax Officers do not have proper control over this aspect of the work as the prescribed register for the refund claims is either not maintained at all or is not properly maintained by all of them speciall .....

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..... ove the image of the Department. 5. The above instructions may kindly be brought to the notice of the officers working in your charge. The Commissioners are also requested to please ensure that all the officers maintain the prescribed register properly and dispose of such cases expeditiously. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxma .....

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