Rs.100 or less income tax demand

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Sir. I remember very much that if any demand which is of Rs. 100 or less, that demand is need not to be paid, to that extent one NN OR circular is there, hence if any one has, kindly may be shared. Because less than of Rs.100 demands are also getting adjusted in the income tax refunds from CPC - Bangalore.
Replies (1)
Less than 100/- demand need not be paid.

But the demand will be adjusted in future refunds if any.


CCI Pro

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