As per Instructions dated 27-11-2012 F.No. DIT(S)-III/CPC/2012-13, procedure for adjustments of refunds has been given to be followed by AOs and CPC:
- CPC to issue prior intimation u/s 245 before adjusting demand against refund
- CPC shall fortnightly inform CCIT about intimations sent under his charge.
- Assessee can reach AO with in 15 days from intimation of demand regarding grievance relating to demand.
- AO to rectify or confirm demand with in 30 days from receipt of grievance
- Modifications of demands to be made by AO following verification of documents submitted by assessee.
- CPC to issue prior intimation u/s 245 before adjusting demand against refund
- CPC shall fortnightly inform CCIT about intimations sent under his charge.
- Assessee can reach AO with in 15 days from intimation of demand regarding grievance relating to demand.
- AO to rectify or confirm demand with in 30 days from receipt of grievance
- Modifications of demands to be made by AO following verification of documents submitted by assessee.
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