2. The CBDT has issued Instruction No.6/2013 dt.10.07.2013 regarding set off of refunds against tax remaining payable-past adjustment of refunds against arrears where procedure under section 245 was not followed.
3. The CBDT has issued INSTRUCTION NO. 07/2013 Dated 15-07-2013 regarding Payment of interest u/s 244A of Income Tax Act 1961 when assessee is not at fault.