It refund / demand below rs.100/-


This query is : Resolved 

07 February 2013 It is seen that the incometax department do not issue refund of amount less than Rs.100/- also do not raise demand for amount less than Rs.100/-. Is there any notification / circular / provision / rules in this regard, pl. provide same. Thanks

07 February 2013 Please refer the news of economic times.
It talks about the CBDT's clarification on your query-

https://articles.economictimes.indiatimes.com/2012-01-05/news/30593173_1_demand-notice-tax-notices-arrears


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