Notification of Adjustment:
Intimation u/s 245 notifies that previous tax dues are being adjusted against the current year’s refund.
2. Check Details Online:
Log in to the Income Tax e-Filing portal and go to "Pending Actions" to view the notice.
Response Required:
Respond within 30 days. If no response, the AO will adjust the refund against the outstanding tax demand.
4. Agree with Demand:
If the demand is correct, log in, select "Demand is correct," and provide payment details.
Disagree with Demand:
If disagreeing, select "Disagree with Demand," provide reasons, and submit.
6. Respond Online:
Visit the e-filing portal, navigate to e-Proceedings, view the notice, and submit your response.
Importance of Timely Response:
Responding within 30 days prevents automatic adjustment of the refund against the outstanding demand.
8. Consequences of No Response:
If no response, the outstanding demand plus interest will be deducted from the refund.