Answer

1. F

   Facts

   Many old demands come from processing or assessment orders that were sent to an old email or address. You can see the demand, its year and the order reference on the portal before you respond.

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
   • Sec 156, Income-tax Act 1961 (now Sec 289, Income-tax Act 2025)A notice of demand states the tax, interest or penalty payable
   • Sec 143(1), Income-tax Act 1961 (now Sec 270(1), Income-tax Act 2025)Return is processed and an intimation shows tax, interest, refund or demand
3. A

   Analysis

   Open the outstanding demand list and note the section: 143(1) means it came from processing, 143(3) or 144 means an assessment order. Download the intimation or order from the portal if available, or ask the jurisdictional officer for a copy. Example: a ₹9,800 demand for AY 2019-20 may be a TDS credit that was not given. If the order is unavailable, say so in the response and ask for it; do not accept a demand you cannot verify.

4. C

   Conclusion

   1. 1Check the demand section, year and date on the portal
   2. 2Download the intimation or order under e-File > Income Tax Returns > View Filed Returns or e-Proceedings
   3. 3Compare it with your return and Form 26AS (now Form 168) for that year
   4. 4If the order cannot be found, request a copy from the jurisdictional officer
   5. 5Respond with Disagree and your reasons if it looks wrong

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