Expeditious disposal of refunds in non-CASS cases – relaxation of requirements of Section 245 of the I. T. Act 1961

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..... isposal of refunds in non-CASS cases relaxation of requirements of Section 245 of the I. T. Act 1961 reg. With a view to provide relief to small taxpayers. it has been decided that refunds up to ₹ 5,000/-, as also refunds in cases where arrear demand is up to ₹ 5,000/- in non-CASS cases, may be issued expeditiously without any adjustment of outstanding demand under Section .....

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..... standing demand under Section 245, but no response has been received from the taxpayer even after expiry of 60 days, as against the stipulated period of 30 days. I am directed to convey that such cases be treated as though the taxpayer had no-objection to the proposed adjustment and accordingly returns may be processed expeditiously and balance refund be issued to the taxpayer, if any, aft .....

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