In order to further expedite the process of issue of small income tax refunds, CBDT has also directed CPC-Bengaluru and the field units that refunds up to Rs.5,000/-, and refunds in cases where outstanding arrears are up to Rs.5,000/- may be issued without any adjustment of outstanding arrears.

CBDT office memoranda F. No. 312/109/2015-OT dated January 14, 2016


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