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Income Tax - Highlights / Catch Notes

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Claim of refund - Centralised Processing of Return Scheme, 2011 ...

Case Laws     Income Tax

December 30, 2017

Claim of refund - Centralised Processing of Return Scheme, 2011 - If returns cannot be processed due to system failure and if the errors cannot be rectified and system cannot be made functional within a reasonable time, the Commissioner ought to permit the AOs to process the returns manually. - HC

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