Refund set-off, Sec 245 (now 438)

Tax notices

Refund set-off, Sec 245 (now 438)

What this means, checked by a CA

The department wants to adjust your refund against an old demand. We check whether that demand is valid before you agree.

₹2,499

One time, + 18% GST

  • Delivered in 3 days
  • Due: 30 days from the intimation

How we do it: IDFD

Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.

InformationWhat we need from you · 7 items
  1. PAN

    Identity on the case and portal

  2. Notice, all pages, with DIN

    Section, deadline, what is asked

  3. Date the notice was received

    Starts the reply clock

  4. Portal access (OTP with client during work)

    To view and respond on the portal

  5. Set-off intimation

    Amounts involved

  6. Old demand details and order

    Check validity

  7. Payment proofs for old demandOptional

    Prove already paid

DiscussionWhat we discuss · 3 items
  1. Is the old demand correct?

    Agree or disagree

  2. Already paid or under appeal?

    Stops wrong adjustment

  3. Is the refund amount right?

    Check before agreeing

FormsForms we file · 2 items
  1. Agree / disagree response with reasons

    Within 30 days

    Where: https://www.incometax.gov.in. Due: Within 30 days

  2. Rectification of old demand if wrong

    Same time

    Where: https://www.incometax.gov.in. Due: Same time

DeliverablesWhat you get · 2 items
  1. Response acknowledgement

    Refund released or adjusted

    When: Weeks

  2. Note on what was adjusted

    Client knows final refund

    When: Same day

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+ 18% GST

Book Refund set-off, Sec 245 (now 438)