Notice u/s 245 of Income tax Act

1. Why am I receiving Notice u/s 245?

 Your return has been processed at CPC and the same has resulted in 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 date of the notice u/s 245.

2. How do I view my outstanding tax demand?

 You can view outstanding demand by logging onto 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 “Dash Board” or click for “For Your action” in Worklist tab on the menu bar.

3. How do I respond to outstanding demand/ what is the action points needed to be taken up from my end for the outstanding demand? What should I do next after receiving the Notice u/s 245?

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.

4. How to know the detail procedure to file online response?

To know the detail procedure for filing online outstanding demand response-> Please log onto https://incometaxindiaefiling.gov.in->Go to ‘Help Tab’ -> ‘Response to Outstanding tax Demand’

5. How to know my Jurisdictional Assessing Officer details:

To know your Jurisdictional Assessing Officer details -> Please log on to https://incometaxindiaefiling.gov.in and click on “Know Your Jurisdictional AO” under “SERVICES” menu.

6. What are the Consequences for not responding to this communication?

If no action taken by you within 30 days of receipt of the notice u/s 245, the outstanding demand as on that date will be considered for adjustment against your refund.

FAQ related to Demand queries?

FAQ related to Demand can be viewed by logging onto https://incometaxindiaefiling.gov.in and Go to “Help tab” -> FAQs -> ‘Questions Related to Demand Queries’

For further clarification:

Call: 18004252229 (Toll Free) or 080-22546500

Visit: https://incometaxindiaefiling.gov.in