836/CBDT.

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..... d voucher accompanied by a challan for an equal amount, others show the adjustment in the Assessment Form ITNS 150 and a refund voucher or a demand notice as the case may be, is issued to the assessee for the balance refund or demands, if any. 2. The Board desire that keeping in view the relevant accounting principles, all refunds adjusted wholly or partly towards arrear demand should be shown a .....

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