Demand of Less than Rs.100 u/s 143(1)

The Government of India has issued a press note dated January 5, 2012, wherein it is clarified that demand of less than Rs 100 will not be collected from the assessee. 
It has been clarified that a demand of less than Rs 100 will not be enforced on the assessee but is liable for adjustment against future refunds.

Though the exact press release not available; but its print is available at ..

https://tax guru.in/income-tax/income-tax-arrear-letter-cpc-bangalore-communication-demand-demand-notice.htm l