Answer

1. F

   Facts

   You generally get 30 days from the intimation to respond on the e-Filing portal. If no response is received, CPC proceeds with the adjustment and releases only the balance refund.

2. P

   Provisions and law

   • Sec 245, Income-tax Act 1961 (now Sec 438, Income-tax Act 2025)Refund can be set off against an earlier demand only after a written intimation to the taxpayer
   • CBDT Instruction F.No. DIT(S-III)/CPC/2012-13 dated 27 November 2012Lays down how CPC adjusts refunds against outstanding demand after giving the taxpayer a chance to respond
3. A

   Analysis

   The 30 day period is set in CBDT instructions for CPC and is printed in the intimation itself, so check the exact date on your copy. Count from the date of the email or the date shown in the intimation, whichever is earlier, to be safe. Example: intimation dated 5 November 2026 means you should respond by 4 December 2026. Responding early also helps, because the refund cannot move until the demand question is settled.

4. C

   Conclusion

   1. 1Find the intimation date in your email and on the portal
   2. 2Mark the 30th day in your calendar
   3. 3Collect proof for the old year in the first week
   4. 4Submit the response online, not by post
   5. 5Download the response acknowledgement

Do not wait for a reminder; a second notice is not guaranteed.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.