When your return has been processed at CPC and the same has resulted in a refund. The refund so determined is liable to be adjusted against the outstanding demand. Notice u/s 245 informs you of such demands against which your refund would be adjusted within 30 days from the date of the notice u/s 245.
You can view outstanding demand by logging into https://incometaxindiaefiling.gov.in with your user id and password. Go to ‘e-file’ tab > Response to outstanding tax demand.
Alternatively, you can also check the demand after login select “My pending actions” in “DashBoard” or click for “For Your action” in the Work List tab on the menu bar.
The response can be made by logging into https://incometaxindiaefiling.gov.in with your user id and password. Go to ‘e-file’ tab-> Response to outstanding demand.
i. In case the demand shown is correct:-
a. Against the Outstanding Demand- click on ‘Submit response’ and then select->’ Agree with Demand’. On receipt of the confirmation, demand will be adjusted against the refund, and the balance of refund, if any, will be issued.
ii. In case the demand shown is partially correct:-
a. Against the Outstanding Demand- click on ‘Submit response’ and then select->’ Demand is partially correct. Enter the amount of Demand that is partially correct.
b. For the incorrect demand, please follow the steps mentioned in step 3 below.
iii. In case the demand shown is incorrect:-
a. Against the Outstanding Demand- click on ‘Submit response’ and then select->’Demand is incorrect’
b. Give detailed reasons and attach relevant documents to show why the demand is incorrect in your view. This will be reviewed by the Department.
To know the detailed procedure for filing online outstanding demand response-> Please log onto https://incometaxindiaefiling.gov.in > Go to ‘Help Tab’ > ‘Response to Outstanding Tax Demand’.
If no action was taken by you within 30 days of receipt of the notice u/s 245, the outstanding demand as of that date will be considered for adjustment against your refund.
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