Belated refund claims.

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..... cases in which Income-tax officers can admit belated refund claims u/s 237 of the Income-Tax Act. This order is effective from 10.2.88. 2. Board have decided that in the cases referred to above, where the amount of refund exceeding Rs.1000/- but does not exceed Rs.10,000/- the Income-Tax Officers shall obtain the prior approval of the Chief Commissioner of Income-Tax who will have administrativ .....

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