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Restriction on issuance of manual refunds by assessing officer

Income Tax - AST INSTRUCTION NO. 136 - Dated:- 10-7-2015 - AST INSTRUCTION NO. 136 DATED 10-7-2015 Kindly refer to the above subject. 2. The functionalities for passing orders u/s 143(1)(a)/143(3)/154/ appeal effects/penalty etc. exist on the system .....

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urther, all charges including LTUs and Central Charges are now covered by Refund Banker scheme. However, instances continue to come to the notice of the CBDT where the Assessing Officers have issued manual refunds even in cases which have been proces .....

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in Online TMS. Category 1 Sr. No. Category of cases I PAN under migration II PAN is deleted in de-duplication process. III PAN is under de-duplication restoration. Category 2: Sr. No. Category of cases I Invalid PAN mentioned in the return II PAN is .....

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CPC/TMS, therefore the System will not allow processing of Return of original PAN holder. V Any other contingency in AST not allowing the processing of such return even with valid PAN. 4. As per the aforementioned instruction, refunds can be issued v .....

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s, refund via refund voucher printing facility or integration with AST is not possible, as the correct PAN details are not available. 5. Only in cases where the initial underlying order is passed outside the system, the subsequent orders cannot be pa .....

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d by the CBDT that henceforth no manual refund should be issued in a case which has been processed on AST. In cases referred to in paras 4 & 5 or in exceptional cases, manual refunds may be issued with the following safeguards: i. It is mandatory .....

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e. iii. No manual refund will be permitted if a prior manual refund for same PAN, AY and amount has already been encashed. 7. For control purposes, a separate ITD functionality/screen is being rolled out vide this instruction to capture important det .....

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of any manual refund from the date of issue of this instruction. Range Heads are advised to ensure that the Assessing Officers duly fill all the details for such manual refunds as provided in the functionality before issuance of any such manual refun .....

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