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IT / TDS

Tax Guide

IT-245 — Intimation — refund set-off against outstanding demand

Key mapping

Intimation — refund set-off against outstanding demand

Explanation

Intimation — refund set-off against outstanding demand

Section: 245 / §281 cross-reference IT Act 2025

Reply required within: 30 days.

Consequence if ignored: The refund is set-off against the demand automatically after 30 days.

How to reply: Log in to the portal → e-Proceedings → Outstanding Demand. Select 'Disagree' if the demand is incorrect and submit a rectification request. If the demand is correct, agree and the set-off will proceed.

If ignored

The refund is set-off against the demand automatically after 30 days.

How to respond

Log in to the portal → e-Proceedings → Outstanding Demand. Select 'Disagree' if the demand is incorrect and submit a rectification request. If the demand is correct, agree and the set-off will proceed.

Deadline

You have 30 days from the date of issue to respond. Do not ignore — non-response triggers automatic consequences.

Related terms and sections

245refund set-offoutstanding demandintimationIT notice

Use this in practice

File My ITR →Tax Calculator →

Related sections

IT Act 2025 Section Mapper →All IT Act changes →

All section references are sourced from the Income Tax Act 2025 (official gazette, incometaxindia.gov.in) and cross-referenced against CBDT's comparative statement. Always verify on the official portal before filing. This page is for reference only and does not constitute legal or tax advice.