Services for clients across India. Applicable state, sector and professional requirements are assessed before an engagement.
Refund season follows filing season: 143(1) intimations land, some with less refund than computed, some with demands that make no sense, most curable through the right lever — rectification under 154, response to adjustment, or a validated bank account. Knowing which lever, and pulling it with evidence, is the service.
When this service is typically required
- The intimation differs from your computation — decoding 143(1)
- A refund is stuck: unvalidated bank account, pending verification, or set-off under 245 against an old demand
- CPC adjusted TDS credit that clearly exists in 26AS/AIS
- A wrong demand needs disputing before recovery follows
- Past-year rectification rights are about to lapse
Indicative scope
- Intimation decode: line-wise comparison against the filed computation
- Rectification (154) requests with documentary mapping
- Response to proposed adjustments and demand notices
- 245 set-off responses where old demands intercept refunds
- Bank validation, refund re-issue and grievance escalation (e-Nivaran/CPGRAMS) when processing stalls
Key points at a glance
| Item | Position |
|---|---|
| 143(1) response window | Proposed adjustments: respond within 30 days |
| Rectification | Available for mistakes apparent from record — time-limited by law |
| Refund interest | Section 244A runs on eligible refunds; delays compound your money |
| 245 set-off | Old demands intercept new refunds — dispute wrong ones on record, fast |
Deliverables
Filed responses/rectifications with acknowledgements, the reconciliation working, and a tracking log through to refund credit or a reasoned closure.
Information and documents generally required
The intimation/demand, filed return and computation, 26AS/AIS, TDS certificates, bank proof, and prior-year demand history where 245 bites.
Engagement process
Client responsibilities, assumptions and reliance
Source documents (TDS certificates, challans, bank proof) come from the taxpayer; timelines are statutory and short — send intimations the week they arrive, not the month after.
Scope exclusions
Scrutiny assessments and appeals (available separately); refunds contingent on the other side's TDS corrections need the deductor's cooperation, which is facilitated but cannot be forced.
Frequently asked questions
CPC denied TDS that is clearly in my 26AS. Why?
Usually a mismatch in how it was claimed (wrong head, wrong year, clerical). Rectification with mapping fixes most such cases — it is the single most common matter in this scope.
How long until the refund actually arrives?
CPC's processing time is its own; what we control is a defect-free application and persistent, documented follow-up. No date can be honestly promised — momentum can be.
An old demand I never knew about ate my refund. Recoverable?
If the demand is wrong on record, disputing it and seeking re-issue is the route; if it is right, the set-off stands. The decode tells you which, before effort is spent.
Is every intimation worth fighting?
No — some adjustments are correct, and accepting them fast is the cheapest closure. The line-wise decode is precisely to separate the two.
The applicable scope, documentation, professional responsibilities and timelines are agreed in an engagement letter before commencement.
Income Tax NoticesAppeals (CIT(A)/ITAT)Income Tax ComplianceRequest a Scope DiscussionThis page describes the service in general terms as on 6 August 2026 and is not professional advice or an assurance of any outcome. Registrations, filings, refunds and departmental outcomes depend on facts and the concerned authority. Figures and due dates change; verify current positions before acting.
| Compliance | Due | Note |
|---|---|---|
| ITR (non-audit) | 31 July 2026 | Belated/revised until 31 Dec 2026 |
| Tax audit report | 30 September 2026 | Form 3CA/3CB-3CD |
| ITR (audit cases) | 31 October 2026 | TP cases: 30 November |
| Advance tax instalments | 15 Jun / 15 Sep / 15 Dec / 15 Mar | Interest u/s 234C for shortfall |
| TDS returns (24Q/26Q) | 31 Jul / 31 Oct / 31 Jan / 31 May | Late fee Rs 200/day u/s 234E |
Dates as generally applicable on 15 July 2026; extensions/notifications can change them — confirm current dates before relying.