Refund adjustment response (s.245): how to reply
Department proposes to set off a refund against an outstanding demand
- Section
- 245
- Form names
- No form number printed
- Time to reply
- 30 days from the notice date
- Reply goes on
- e-filing portal: Response to Outstanding Demand
What the notice is
Department proposes to set off a refund against an outstanding demand
Filed through e-filing portal: Response to Outstanding Demand.
Time limit to reply
30 days from the notice date. Set by the officer or left to discretion; counted from the notice date.
- 30 days is the consistent practitioner-reported figure (not independently confirmed against a primary source this pass); silence is treated as deemed consent to the adjustment
Unverified: This is to be confirmed against the notified text.
Prescribed reply form
No prescribed reply form is recorded for this notice type. The reply is filed through e-filing portal: Response to Outstanding Demand.
What the reply must include
- demand-wise table (AY / amount / status claimed / proof)
- explicit flag that silence equals deemed consent to the adjustment
- clear request to confirm, correct or withdraw the adjustment
Reply outline
Go demand by demand: for each AY, state whether the department's figure is correct, already paid, under stay, or time-barred, with proof for whichever status is claimed. Flag explicitly that silence within the window is treated as deemed consent to the adjustment, this is the one point in this template a CA must never let the client miss.
Preliminary submissions
Identify the assessee, PAN and the s.245 intimation reference.
Demand-wise table
AY, demand amount, status claimed (correct / already paid / under stay / time-barred), and proof.
Deadline noteOptional
Silence within the response window is treated as deemed consent to the adjustment, flag this to the client.
Prayer
Request the adjustment be confirmed, or corrected/withdrawn as per the table.
FAQs
What is a Refund adjustment response (s.245)?
Department proposes to set off a refund against an outstanding demand
What is the time limit to reply to a Refund adjustment response (s.245)?
30 days from the notice date. To be confirmed against the notified text. Set by the officer or left to discretion; counted from the notice date.
How is the reply to a Refund adjustment response (s.245) filed?
No prescribed reply form is recorded for this notice type. The reply is filed through e-filing portal: Response to Outstanding Demand.
What should the reply include?
Demand-wise table (AY / amount / status claimed / proof); Explicit flag that silence equals deemed consent to the adjustment; Clear request to confirm, correct or withdraw the adjustment.
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This page summarises the notice type for chartered accountants and is not legal advice. Check the notice and the notified text before you file.