Issue of refunds up to ₹ 5,000/- and refunds in cases where outstanding arrear is up to ₹ 5,000/- in Non-CASS cases for AYs 2013-14 and 2014-15

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..... Sub: Issue of refunds up to ₹ 5,000/- and refunds in cases where outstanding arrear is up to ₹ 5,000/- in Non-CASS cases for AYs 2013-14 and 2014-15. I am directed to convey the decision that in order to provide relief to the small taxpayers, refunds up to ₹ 5,000/- and refunds in cases where arrear demand is up to ₹ 5,000/- may be issued without any adjustment of .....

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