notice u/s 143(1)

Dear sirs I filed an income tax return for AY.2018-19. As my client had no income there was no tax liability but refund was there for RS.96. Now I received a email (U/s.143(1)) stating that IT department won't refund below RS.100 so you have to pay entire demand. What I have to do now? How to pay that 96 rupees.
Replies (6)

It may not be demand; but intimation of processing of the ITR without refund.

but how to get refund sir

CPC do not issue refund for any amount less than Rs. 100/- So better forget it.

bhai 10 Rs ka challan bharke itr file kar dete 106 Rs vapis aajaatein apke...so....below 100 refund forget now
Below 100 rs no refund no demand

Refund of value below 100 not paid. also demand below 100 need not to be paid, hence dont worry, ignore it. 

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