{"id":2923,"date":"2019-12-03T12:44:37","date_gmt":"2019-12-03T07:14:37","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2923"},"modified":"2024-06-14T16:57:51","modified_gmt":"2024-06-14T11:27:51","slug":"intimation-under-section-245","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/","title":{"rendered":"Intimation Under Section 245 of the Income Tax Act, 1961"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#Introduction\" title=\"Introduction\">Introduction<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#Reasons_for_issuing_intimation_under_section_245_of_Income-tax_act_1961\" title=\"Reasons for issuing intimation under section 245 of Income-tax act, 1961\">Reasons for issuing intimation under section 245 of Income-tax act, 1961<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#Verifying_the_outstanding_demand\" title=\"Verifying the outstanding demand\u00a0\">Verifying the outstanding demand\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#Calculate_the_details_of_tax_demand_raised_under_this_section\" title=\"Calculate the details of tax demand raised under this section\">Calculate the details of tax demand raised under this section<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#How_to_respond_to_the_Assessing_officer_of_the_intimation_under_this_section\" title=\"How to respond to the Assessing officer of the intimation under this section\">How to respond to the Assessing officer of the intimation under this section<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#Case_1_Demand_is_Correct\" title=\"Case 1: Demand is Correct\">Case 1: Demand is Correct<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#Case_2_Demand_is_partially_correct\" title=\"Case 2: Demand is partially correct\">Case 2: Demand is partially correct<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#Case3_Disagree_with_the_demand\" title=\"Case3: Disagree with the demand\">Case3: Disagree with the demand<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Introduction\"><\/span><b>Introduction<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">One of my friends got so stressed when he got the<\/span><a href=\"https:\/\/aktassociates.com\/blog\/types-of-income-tax-notice\/\"><span style=\"font-weight: 400;\"> income tax notice<\/span><\/a><span style=\"font-weight: 400;\"> or intimation from the income tax department for the first time. I know that we all have faced the same situation once, but there is no need to worry. In this blog, I\u2019ll explain to you about the intimation under section 245 and how to deal with such intimation.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2931\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Intimation-Under-Section-245-of-the-Income-Tax-Act.png\" alt=\"Intimation Under Section 245 of the Income Tax Act\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Intimation-Under-Section-245-of-the-Income-Tax-Act.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Intimation-Under-Section-245-of-the-Income-Tax-Act-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Intimation-Under-Section-245-of-the-Income-Tax-Act-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Reasons_for_issuing_intimation_under_section_245_of_Income-tax_act_1961\"><\/span><b>Reasons for issuing intimation under section 245 of Income-tax act, 1961<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Where the person is having an outstanding demand pending from the income tax department and such person shall also have claimed the refund from them related to some other financial year, then in such cases, he may have received intimation under section 245. As per this section, the assessing officer of the assessee has the power to adjust the demand of the person against the refund claimed. In simple words, if you have not paid your demand and your refund is also pending relating to any other year, then your AO can adjust the demand with the refund pending.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Verifying_the_outstanding_demand\"><\/span><b>Verifying the outstanding demand\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If you want to receive your refund within time, then just filing of return is not sufficient. After filing of return you have to check the status of your return at the income tax website from time to time, till the return has been processed. You should also check the outstanding demand status at this site.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For this, first, log on your account at <\/span><a href=\"http:\/\/www.incometaxindiaefiling.gov.in\/home\"><b>http:\/\/www.incometaxindiaefiling.gov.in\/home<\/b><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Go to the \u201cResponse to the outstanding demand\u201d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Here you will be able to access the amount of outstanding demand pending if any.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">By clicking on the option, 3 options will appear on which you will have to click one of the option i.e.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Demand is correct<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Demand is partially correct<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Disagree with the demand<\/span><\/p>\n<p><span style=\"font-weight: 400;\">And then enter the submit response option.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Calculate_the_details_of_tax_demand_raised_under_this_section\"><\/span><b>Calculate the details of tax demand raised under this section<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Where you received the intimation under section 245 which states the adjustment of your refund with the outstanding demand, then it is advisable that you should recalculate the demand amount as per the provisions of the income tax act, 1961. You can take the assistance of a chartered Accountant because in many cases, it is seen that the amount of pending demand raised in the<\/span><a href=\"https:\/\/aktassociates.com\/blog\/intimation-under-section-143-1\/\"><span style=\"font-weight: 400;\"> intimation<\/span><\/a><span style=\"font-weight: 400;\"> was not calculated correctly. So, always calculate the amount by yourself or with the help of a professional because is better to pay the correct amount instead of a higher amount to the department.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_to_respond_to_the_Assessing_officer_of_the_intimation_under_this_section\"><\/span><b>How to respond to the Assessing officer of the intimation under this section<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">As we have already discussed above that the assessee can respond to its pending demand in 3 ways: whether to accept the demand or partially accept or disagree with the demand. TO choose any of the options, the assessee shall have to follow the steps as defined here:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Go to the option Submit for the relevant Assessment year and where you have to click on any one of the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Demand is Correct or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Demand is partially correct<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Disagree with the demand<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Now, in each of the above cases, a further separate process will have to be followed<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Case_1_Demand_is_Correct\"><\/span><b>Case 1: Demand is Correct<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Where the assessee click on the option demand is correct, one pop up will be shown which states that you are confirming that the demand is correct and after you cannot disagree with the demand.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Assess will have to click on the submit option<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Then a success message will be shown on the screen<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Where any refund has been due to the assessee relating to any previous years then the demand may be adjusted with such refund due or otherwise, the assessee will have to immediately make the payment of the demand.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Case_2_Demand_is_partially_correct\"><\/span><b>Case 2: Demand is partially correct<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When the assessee clicks on this option, a screen will be displayed showing the 2 fields regarding the amount to be shown as the correct demand amount and incorrect demand amount.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Once, the assessee has entered the fields, he also has to explain the reason why the department\u2019s calculation of demand is partially correct.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0Now, the reason, for departments calculation is partially correct, is any of the following:<\/span><\/p>\n<p><b>Demand has already been paid: <\/b><span style=\"font-weight: 400;\">Where the demand has already been paid, then assessed has to entered the challan details in which the demand has been paid like BSR Code, Date of payment, the serial number of the challan and challan amount. The assessee may also enter other comments in the Remarks option.<\/span><\/p>\n<p><b>Demand has been reduced by rectification or revision order: <\/b><span style=\"font-weight: 400;\">Where the demand has been reduced against the order passed in rectification or revision then the assessee will have to enter the date of passing of the order, demand amount, Details of the order, etc.<\/span><\/p>\n<p><b>Demand has been reduced under any appeal although the appeal effect has yet to be given by the department: <\/b><span style=\"font-weight: 400;\">In this case, the assessee will have to attach the reference number of the order and date of order<\/span><\/p>\n<p><b>Access has been filed a stay petition during any appeal: <\/b><span style=\"font-weight: 400;\">Assess will have to mention the date of filing of the appeal, on which authority, the appeal was pending, stay petition filing date, etc.<\/span><\/p>\n<p><b>Rectification return under section 154 or the revision return under section 139(5) has been filed by the assessee: <\/b><span style=\"font-weight: 400;\">In such cases, the assessee shall have to enter the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Specify under which section the assessee has filed the return<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E filing Acknowledgment Number<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Challan copy of the amount paid in this return<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/aktassociates.com\/blog\/tds-certificate\/\"><span style=\"font-weight: 400;\">TDS Certificate<\/span><\/a><\/li>\n<\/ul>\n<p><b>Where the rectification has already been filed with the Assessing Officer: <\/b><span style=\"font-weight: 400;\">Where the assessee has already filed the return then mentioned the date of filing of rectified return and other comments etc.<\/span><\/p>\n<p><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/tax-notice-reply\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2856\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Untitled.png\" alt=\"How To Reply To Income Tax Notice\" width=\"699\" height=\"152\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Untitled.png 699w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Untitled-300x65.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Untitled-20x4.png 20w\" sizes=\"(max-width: 699px) 100vw, 699px\" \/><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Case3_Disagree_with_the_demand\"><\/span><b>Case3: Disagree with the demand<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When the assessee chooses this option then he has to mention the reason why is he disagree with the calculation of the demand.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Once you mentioned the reason the click on the submit option.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As and when you click on the submit option, a screen will be displayed as success along with one transaction Id<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the assessee wants then he can again view his reply by click on the view option under Response Tab.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introduction One of my friends got so stressed when he got the income tax notice or intimation from the income &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Intimation Under Section 245 of the Income Tax Act, 1961\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#more-2923\">Read more<span class=\"screen-reader-text\">Intimation Under Section 245 of the Income Tax Act, 1961<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2932,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5,108,1],"tags":[86,87,85,84,83],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Intimation under section 245 of Income Tax Act, 1961 | AKT Associates<\/title>\n<meta name=\"description\" content=\"How to handle income tax intimation under Section 245, reasons for issuance, verifying outstanding demand, &amp; responding correctly to the assessing officer.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Intimation Under Section 245 of the Income Tax Act, 1961\" \/>\n<meta property=\"og:description\" content=\"This blog explains how to handle an income tax notice or intimation under section 245 of the Income Tax Act, 1961. It covers the reasons for receiving such an intimation, primarily due to pending tax demands and claimed refunds. The blog details how to verify outstanding demands online, recalculate the demand amount accurately, and respond to the assessing officer by either accepting, partially accepting, or disagreeing with the demand. It also provides a step-by-step guide for each response option, ensuring taxpayers can manage their tax notices effectively and avoid overpayments.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/\" \/>\n<meta property=\"og:site_name\" content=\"AKT Associates\" \/>\n<meta property=\"article:published_time\" content=\"2019-12-03T07:14:37+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-14T11:27:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Intimation-Under-Section-245-of-the-Income-Tax-Act-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CA Arun Tiwari\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Intimation Under Section 245 of the Income Tax Act, 1961\" \/>\n<meta name=\"twitter:description\" content=\"This blog explains how to handle an income tax notice or intimation under section 245 of the Income Tax Act, 1961. It covers the reasons for receiving such an intimation, primarily due to pending tax demands and claimed refunds. The blog details how to verify outstanding demands online, recalculate the demand amount accurately, and respond to the assessing officer by either accepting, partially accepting, or disagreeing with the demand. It also provides a step-by-step guide for each response option, ensuring taxpayers can manage their tax notices effectively and avoid overpayments.\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA Arun Tiwari\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/\"},\"author\":{\"name\":\"CA Arun Tiwari\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d\"},\"headline\":\"Intimation Under Section 245 of the Income Tax Act, 1961\",\"datePublished\":\"2019-12-03T07:14:37+00:00\",\"dateModified\":\"2024-06-14T11:27:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/\"},\"wordCount\":1035,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Intimation-Under-Section-245-of-the-Income-Tax-Act-1.png\",\"keywords\":[\"intimation under section 245\",\"notice u\/s 245\",\"notice under section 245\",\"sec 245 of income tax act\",\"section 245 of income tax act\"],\"articleSection\":[\"GST Return\",\"notice reply\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/\",\"url\":\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/\",\"name\":\"Intimation under section 245 of Income Tax Act, 1961 | AKT Associates\",\"isPartOf\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Intimation-Under-Section-245-of-the-Income-Tax-Act-1.png\",\"datePublished\":\"2019-12-03T07:14:37+00:00\",\"dateModified\":\"2024-06-14T11:27:51+00:00\",\"description\":\"How to handle income tax intimation under Section 245, reasons for issuance, verifying outstanding demand, & responding correctly to the assessing officer.\",\"breadcrumb\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#primaryimage\",\"url\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Intimation-Under-Section-245-of-the-Income-Tax-Act-1.png\",\"contentUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Intimation-Under-Section-245-of-the-Income-Tax-Act-1.png\",\"width\":500,\"height\":300},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/aktassociates.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Intimation Under Section 245 of the Income Tax Act, 1961\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#website\",\"url\":\"https:\/\/aktassociates.com\/blog\/\",\"name\":\"AKT Associates\",\"description\":\"World&#039;s first WhatsApp based Tax Compliance Firm\",\"publisher\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aktassociates.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\",\"name\":\"AKT Associates\",\"url\":\"https:\/\/aktassociates.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg\",\"contentUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg\",\"width\":70,\"height\":70,\"caption\":\"AKT Associates\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d\",\"name\":\"CA Arun Tiwari\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g\",\"caption\":\"CA Arun Tiwari\"},\"url\":\"https:\/\/aktassociates.com\/blog\/author\/arunsir\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Intimation under section 245 of Income Tax Act, 1961 | AKT Associates","description":"How to handle income tax intimation under Section 245, reasons for issuance, verifying outstanding demand, & responding correctly to the assessing officer.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/","og_locale":"en_US","og_type":"article","og_title":"Intimation Under Section 245 of the Income Tax Act, 1961","og_description":"This blog explains how to handle an income tax notice or intimation under section 245 of the Income Tax Act, 1961. It covers the reasons for receiving such an intimation, primarily due to pending tax demands and claimed refunds. The blog details how to verify outstanding demands online, recalculate the demand amount accurately, and respond to the assessing officer by either accepting, partially accepting, or disagreeing with the demand. It also provides a step-by-step guide for each response option, ensuring taxpayers can manage their tax notices effectively and avoid overpayments.","og_url":"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/","og_site_name":"AKT Associates","article_published_time":"2019-12-03T07:14:37+00:00","article_modified_time":"2024-06-14T11:27:51+00:00","og_image":[{"width":500,"height":300,"url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Intimation-Under-Section-245-of-the-Income-Tax-Act-1.png","type":"image\/png"}],"author":"CA Arun Tiwari","twitter_card":"summary_large_image","twitter_title":"Intimation Under Section 245 of the Income Tax Act, 1961","twitter_description":"This blog explains how to handle an income tax notice or intimation under section 245 of the Income Tax Act, 1961. It covers the reasons for receiving such an intimation, primarily due to pending tax demands and claimed refunds. The blog details how to verify outstanding demands online, recalculate the demand amount accurately, and respond to the assessing officer by either accepting, partially accepting, or disagreeing with the demand. It also provides a step-by-step guide for each response option, ensuring taxpayers can manage their tax notices effectively and avoid overpayments.","twitter_misc":{"Written by":"CA Arun Tiwari","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#article","isPartOf":{"@id":"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/"},"author":{"name":"CA Arun Tiwari","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d"},"headline":"Intimation Under Section 245 of the Income Tax Act, 1961","datePublished":"2019-12-03T07:14:37+00:00","dateModified":"2024-06-14T11:27:51+00:00","mainEntityOfPage":{"@id":"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/"},"wordCount":1035,"commentCount":0,"publisher":{"@id":"https:\/\/aktassociates.com\/blog\/#organization"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#primaryimage"},"thumbnailUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Intimation-Under-Section-245-of-the-Income-Tax-Act-1.png","keywords":["intimation under section 245","notice u\/s 245","notice under section 245","sec 245 of income tax act","section 245 of income tax act"],"articleSection":["GST Return","notice reply"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/","url":"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/","name":"Intimation under section 245 of Income Tax Act, 1961 | AKT Associates","isPartOf":{"@id":"https:\/\/aktassociates.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#primaryimage"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#primaryimage"},"thumbnailUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Intimation-Under-Section-245-of-the-Income-Tax-Act-1.png","datePublished":"2019-12-03T07:14:37+00:00","dateModified":"2024-06-14T11:27:51+00:00","description":"How to handle income tax intimation under Section 245, reasons for issuance, verifying outstanding demand, & responding correctly to the assessing officer.","breadcrumb":{"@id":"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#primaryimage","url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Intimation-Under-Section-245-of-the-Income-Tax-Act-1.png","contentUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Intimation-Under-Section-245-of-the-Income-Tax-Act-1.png","width":500,"height":300},{"@type":"BreadcrumbList","@id":"https:\/\/aktassociates.com\/blog\/intimation-under-section-245\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/aktassociates.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Intimation Under Section 245 of the Income Tax Act, 1961"}]},{"@type":"WebSite","@id":"https:\/\/aktassociates.com\/blog\/#website","url":"https:\/\/aktassociates.com\/blog\/","name":"AKT Associates","description":"World&#039;s first WhatsApp based Tax Compliance Firm","publisher":{"@id":"https:\/\/aktassociates.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/aktassociates.com\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/aktassociates.com\/blog\/#organization","name":"AKT Associates","url":"https:\/\/aktassociates.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg","contentUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg","width":70,"height":70,"caption":"AKT Associates"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d","name":"CA Arun Tiwari","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g","caption":"CA Arun Tiwari"},"url":"https:\/\/aktassociates.com\/blog\/author\/arunsir\/"}]}},"_links":{"self":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2923"}],"collection":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=2923"}],"version-history":[{"count":6,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2923\/revisions"}],"predecessor-version":[{"id":7375,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2923\/revisions\/7375"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/media\/2932"}],"wp:attachment":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=2923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=2923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=2923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}