{"version":"1.0","provider_name":"AKT Associates","provider_url":"https:\/\/aktassociates.com\/blog","author_name":"CA Arun Tiwari","author_url":"https:\/\/aktassociates.com\/blog\/author\/arunsir\/","title":"Adjustment of Tax Refund Without Intimation Under Section 245","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"dslcdZHe3o\"><a href=\"https:\/\/aktassociates.com\/blog\/tax-refund-without-intimation-under-section-245\/\">Adjustment of Tax Refund Without Intimation Under Section 245<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/aktassociates.com\/blog\/tax-refund-without-intimation-under-section-245\/embed\/#?secret=dslcdZHe3o\" width=\"600\" height=\"338\" title=\"&#8220;Adjustment of Tax Refund Without Intimation Under Section 245&#8221; &#8212; AKT Associates\" data-secret=\"dslcdZHe3o\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Adjustment-of-tax-refund-without-intimation-under-section-245-1.jpg","thumbnail_width":500,"thumbnail_height":300,"description":"Before going further, let\u2019s take a glimpse of section 245 of the Income-tax Act, 1961.As per this section, if any person has a pending outstanding demand of earlier years and he has claimed the refund in the relevant financial year then the department may send an intimation to the assessee under this section in which it is stated that his demand shall get adjusted with the refund due"}