CBDT Instruction No. 11/2008

Last updated: 15 September 2008

CBDT Instruction No. 11/2008, Dated: September 5, 2008
Processing of Returns – Clearance of backlog – CBDT instructions
Board is concerned that a large number of IT returns are pending for processing and has issued the following instructions:-
(1) All pending returns for A.Y. 2007-08 involving refund claims (including electronic returns with refund claims) must be processed on priority basis by 30th September, 2008. Where any scrutiny assessment is pending in these cases, refund should be issued only after completion of the scrutiny assessment.
(2) For processing electronic returns involving refund claims, TDS data supplied by DGIT (Systems) on CDs along with AST instructions 68 may be utilized.
(3) Refund returns involving inter- RCC migration of PAN may be processed on TMS.
(4) Since data of electronic returns is already on the system, once this is acquired into the RCC data base, it will become part of the selection process under CASS. Therefore, electronic returns for A.Y. 2007-08 not involving refund claims can be taken up for processing after 30th September. However, it has to be ensured that all such returns are acquired and incorporated into RCC data base before the next round of CASS is run.
(5) Returns in forms ITR -4 and 5 filed in paper made by business assesses and not covered by section 44AB of the Income Tax Act, 1961 should be taken up for processing on AST at the stations on network, on priority basis at the earliest before next round of selection through CASS.
(6) Salary returns for A.Y. 2007-08 in which there is no refund or demand and the TDS claim is below Rs.5 lakh , may be given the last priority for processing