Answer

1. F

   Facts

   Set-off under Sec 245 (now Sec 438) is against a sum payable by the same person. A demand on your father's, spouse's or HUF's PAN cannot be recovered from your personal 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
3. A

   Analysis

   Each PAN is a separate taxpayer. If a demand shown against you actually belongs to someone else, for example because a PAN was quoted wrongly in a TDS statement or order, dispute it with reasons. Example: an order for your HUF wrongly carries your individual PAN; ask the officer to transfer it to the HUF PAN. If it is a legal heir case, where you represent a deceased parent, the demand sits on the deceased's PAN and is handled through that account, not your own refund.

4. C

   Conclusion

   1. 1Confirm the PAN on the order behind the demand
   2. 2If it belongs to another person, respond Disagree with reasons
   3. 3Ask the officer to correct the PAN on the demand
   4. 4For a deceased parent, register as legal heir and handle it on their PAN

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