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​Revised timeline for verification of arrear demand under section 245 of the Income-tax Act, 1961
March, 09th 2016
05-MAY-2004 00:02 From:

                                                                                                    P. 1

                                          Government of India   .

                                           Ministry of Finance
                                 Central Board of Direct Taxes (CBOT)
                              *****4 111 ********* * **111************44 * ***
                                                               New Delhi, Dated 7' 1' March, 2016
                                          Office Memorandum

              Sub: Revised timeline for verification of arrear demand under section 245
                    of the income-tax Act, 1961.

                     Reference is invited to Office Memorandum of even number dated
              29.01,2016 vide which the procedure to be followed in cases where notice u/s
              245 has been issued for returns to be processed during FY 2015.16 was
              specified by the Board. It was prescribed in the O.M. tinder reference that-

                          a) in cases where that tax payer has contested the demand, CPC would
                          issue a reminder to the assessing officer about the contention of the
                          taxpayer, asking him to either confirm, or make appropriate changes
                          to the demand within thirty days. In case no response is received from
                          the AO within thirty days, CPC would issue the refund without any
                          adjustment. The responsibility of non-adjustment of refund against
                          outstanding arrears, if any, would lie with the assessing officer.

                          b) In cases where there is no response from the taxpayer, CPC would
                          issue a reminder to the taxpayer, asking him to either agree or
                          disagree with the demand and submit response on the e-filling portal
                          within thirty days. In case no response is received from the taxpayer
                          within thirty days, CPC would adjust the demand and issue the
                          balance refund, if any, to the taxpayer.

              2,     In view of the large volume of pending refunds which are subject to
              proceedings u/s 245 and the timeline of 30 days for responding to the notice
              allowed to the assessee and the same time period allowed to the assessing
              officer to confirm/ correct the demand, it is taking too long for the demand to
              be verified and the refunds to be issued, leading to rise of grievances.
05- MAY-2004 00:02 From:

                                                                         To : 23593359
                                                                                                     P. 2


             3.     With a view to clear the pendency of refunds which are subject to
             verification under section 245, it has been decided that the timeline of 30 days
             for the assessee and the assessing officer specified in the O.M. dated
             29.01.2016 may be reduced to 15 days with regard to the notices under section
             245 to be issued in the balance period of the current financial year. This is a
             one-time measure to clear the backlog of refunds and accordingly the reduced
             timeline of 15 days shall be valid only till 3L03.201 6.

             4,        This issues with the approval of Chairman, CBDT.

                                                                                   (Sali I Mishra)
                                                                              Director (OT/WT)
                                                                       Telefax:- 011-24101573
                                                                     email: salil,mishra(Dr,nic.In

      All Princi pal Chief Commissioners/ Princi·al Directors General of Income Tax.
      All Chief Commissioners/ Directors General of Income Tax.
      Commissioner of Income Tax j_Cpc-urm, Bengaluru.

      Copy to:-

              1. Chairperson and all Members of CBDT.
             2. All Joint Secretaries and Commissioners in CBDT.
              3, Pr. DG1T (Systems) and Pr.DGIT (Admin.).
             4. Additional Directors General (Recovery) and (PR, PP&OL).
          t.),.. Web Managers of irsofficersonline, and incometaxindiagov. in for

                  placing the Office Memorandum on the respective portals.
             6. Office of Comptroller & Auditor General of India (30 copies).
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