INCOME TAX Procedure to be adopted for obtaining prior approval for issue of refunds INSTRUCTION NOnbsp19101993 nbspDated September 2 1993 In partial modification of Boards Instruction No1889 dated 30991 the following procedure should be adopted for obtaining prior approval for issue of refunds 2 Para 4 of the above cited instruction is deleted with immediate effect In the result henceforth no prior approval of the CIT will be necessary for issue of refunds So far as the procedure laid down in para 3 is concerned the assessing officer shall seek the approval of the DC in cases where the amount of refund mentioned therein exceeds Rs1 lakh Where the assessing officer is a DC himself will be responsible for ensuring the correctness of the refund and he should follow the procedure laid down in para 2 of instruction No1889 3 Each CCIT should evolve an effective monitoring system keeping in view the circumstances in his region to ensure prevention of frauds and granting of correct refunds For this purpose the CCsIT may if necessary involve the CsIT in the checking of large refunds nbsp nbsp nbsp