As per the available functionality, taxpayers could claim refunds under the category “On account of Assessment/Enforcement/Appeal/Revision/Any Other Order” (ASSORD). The following changes have been implemented in the system:
- Refunds can now be claimed irrespective of the Demand ID status.
- Refunds are allowed even when the cumulative balance is positive or zero, provided any minor head has a negative balance.
- Only negative balances will be auto-populated in the refund application (Form RFD-01), taxpayers cannot claim any refund for the positive amounts within the demand.
- Order Number Suggestions: The system automatically suggests the most recent demand order associated with a negative balance such as order-in-original, rectification order or appellate order etc.
- Tooltips: Clear guidance is provided near the Order No. and Demand ID fields to help taxpayers enter the correct details.
A comprehensive user manual and FAQs will be shared shortly.