# Refund adjustment response (s.245): how to reply

Department proposes to set off a refund against an outstanding demand

## Section and form names

- Sections: 245

## Time limit to reply

30 days from the notice date. Set by the officer or left to discretion; counted from the notice date.

Unverified: this time limit is to be confirmed against the notified text.

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

## 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 note (optional): 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- Prayer: Request the adjustment be confirmed, or corrected/withdrawn as per the table.

## Related law

- [Section 245, Income-tax Act, 1961](https://charterai.in/law/income-tax-act-1961/245)

## FAQ

### 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.

Draft this reply: https://charterai.in/sign-up

Canonical: https://charterai.in/notice/income-tax-refund-adjustment-response-s-245