The Directorate of Income Tax (System) has issued an important directive dated 18th June 2019 in which it has detailed the circumstances in which issue of paper refunds becomes necessary. With a view to expedite the refund process, a modification in the approval process for issue of paper refunds and Manual Order upload functionality In ITBA assessment module has been implemented. The safeguards required to be taken while issuing paper refunds have also been specified.
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