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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