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TMI BlogStep-wise procedure for adjustments of refundsX X X X Extracts X X X X X X X X Extracts X X X X ..... er to the above. 2. With regard to the adjustment of refunds against the outstanding demands, various communications have been issued in the past. A brief reference of the same is as under: i. AST Instruction No. 82 on the subject 'Functionality for uploading arrear demands to CPC accounting system', dated 13.8.2010, issued from F.No. CPC/l/l/2007/02-DIT(S) III- Part File. ii. Departmental Inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , CAP-I and Dossiers', dated 23.3.2012, issued from F.No. DIT(S)III/CPC Portal/2011-12. vi. AST Instruction No. 105 on the subject 'Current and Contemporary Figures of demand in IRLA for a PAN-AY or for a defined period - Identification of demands yet to be uploaded on to CPC Portal', dated 4.5.2012, issued from F.No. SW/3/9/2010-ll/DIT(S) III. vii. Letter from DIT(S)III to all CCsIT/DGsIT on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emands prior to 01-04-2010 ; and Demands from AST, TMS, Manual and CPC. ii. The Assessing Officers have to communicate the legitimate actionable demands to the assessees and provide an opportunity of being heard to the assessees for verification and confirmation of the genuineness of the demands. Modifications of the demands to be made by the AO following verification of documents submitted by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o demand, if any, within 15 days of receipt of intimation. vii. The AO within 30 days of receipt of grievance in response to the notice u/s 245 shall either rectify or confirm the demand. The demand so crystallized shall be communicated back to the CPC in reference to the same communication vide which the AO was initially communicated regarding the demand. Functionality will be developed within t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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