(1) In refunding the tax, for purposes of Sub-sections (3) and (4) of Section 24 or Section 25 of the Act, the Tax Officer has to immediately examine the evidence submitted by the tax payer for tax refund and refund the tax within Thirty days from the date of registration.
(2) If it is required to re-examine the evidence so received, such evidence has to be re examined promptly and tax refunded within fifteen days. If refund of more than Twenty Thousand Rupees has to be made, payment has to be made so that the amount is credited in his bank account.
(3) In claiming for tax refund by an un-registered person for purposes of Clauses (a), (b) and (c) of Sub-section (1) of Section 25 of the Act, application has to be made directly to the Department in the format as referred to in Schedule-17, Schedule 18 and Schedule-19, respectively.