Answer

ITR

Where to respond to a refund set-off on the portal

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  1. Facts

    The response is filed under Pending Actions > Response to Outstanding Demand after logging in. Each outstanding demand appears as a separate line with a Submit Response option.

  2. 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

  3. Analysis

    The menu shows every demand linked to your PAN, with assessment year, section code, demand reference and the amount. Choose the demand mentioned in the Sec 245 intimation and pick an option: demand is correct, partly correct, or disagree with reasons. Upload supporting documents where the form allows. If you cannot see the demand, check you are logged in with the right PAN, because a demand on your HUF or firm PAN will not show in your personal login.

  4. Conclusion

    1. Log in with your PAN and password or net banking
    2. Go to Pending Actions > Response to Outstanding Demand
    3. Match the demand reference number with the intimation
    4. Click Submit Response and pick the right option
    5. Attach proof and submit, then save the acknowledgement

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Refund set-off, Sec 245 (now 438)

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