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—rti-for-income-tax-refund [2026/07/06 07:52] (current) – created - external edit 127.0.0.1
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 +{{htmlmetatags>metatag-title=(Income-Tax Refund Delayed? RTI to CPC Bangalore - RTI Wiki)&metatag-description=(Income-tax refund stuck for months? File RTI to CPC Bengaluru for processing status, Sec 245 adjustment memo and Sec 244A interest — reply in 30 days.)&metatag-keywords=(income tax refund RTI, CPC Bengaluru RTI, ITR refund stuck, TDS refund delay, Section 244A interest, RTI Act 2005, Income Tax Department)&metatag-robots=(index,follow)&metatag-og:title=(Income-Tax Refund Delayed? RTI to CPC Bangalore - RTI Wiki)&metatag-og:description=(Income-tax refund stuck for months? File RTI to CPC Bengaluru for processing status, Sec 245 adjustment memo and Sec 244A interest — reply in 30 days.)&metatag-og:type=(article)}}
  
 +====== Income-Tax Refund Delayed? File RTI to CPC Bangalore ======
 +
 +{{:social:auto:rti-for-income-tax-refund.png?direct&1200 |RTI for income-tax refund — RTI Wiki}}
 +
 +<WRAP info>**Direct answer in 30 seconds.** Income-tax refunds are processed by the **Centralised Processing Centre (CPC), Bengaluru** of the Income Tax Department under the Central Board of Direct Taxes (CBDT). File your RTI to the **CPIO, CPC Bengaluru** under Section 6(1) of the RTI Act, 2005, asking for your Sec 143(1) processing status, any Sec 245 adjustment memo, and the Sec 244A interest worksheet. Fee is Rs.10; reply is due in 30 days.</WRAP>
 +
 +===== The story most citizens recognise =====
 +
 +Suresh works as a junior accountant at a textile firm in Coimbatore. In July 2025 he filed his ITR-1 for Assessment Year 2025-26, claiming a refund of about Rs.18,000 — the excess tax his employer had deducted at source, plus a small TDS entry on a fixed deposit. The e-filing portal gave him an acknowledgement number. He waited.
 +
 +October came. November went. The refund status on the portal still read "Processing". No intimation under Section 143(1) of the Income-tax Act, 1961 had appeared in his inbox. He checked Form 26AS and the Annual Information Statement (AIS) — the TDS credits matched his return, so it was not a mismatch problem. He raised a grievance on the e-filing portal. The reply was a sentence: "Your return is under processing."
 +
 +By January 2026, six months after filing, Suresh had no money, no reason, and no officer to call. A cousin who had once fought a delayed refund suggested he file a Right to Information application. Suresh was sceptical — "Will the Income Tax Department really reply to me?" he asked. The answer is yes, because the RTI Act, 2005 treats the Income Tax Department like any other public authority: it must disclose the records it holds about your case, within 30 days, for a fee of Rs.10.
 +
 +This is the gap the Right to Information Act, 2005 fills. A refund is a statutory claim under the Income-tax Act, but the *record* of what is happening to your return is information held by a public authority — and that record is yours to demand. This guide shows exactly what to ask CPC Bengaluru, how to file, and what to do when the answer comes back. The same method works whether your refund is Rs.2,000 or Rs.2 lakh, and whether the delay is 60 days or 16 months.
 +
 +===== What an income-tax refund actually is =====
 +
 +When you file your return of income and the tax you have paid (through TDS, advance tax, or self-assessment tax) exceeds your actual tax liability, the excess is due back to you as a **refund** under Section 237 of the Income-tax Act, 1961. The refund is not a gift from the department; it is a statutory return of your own money.
 +
 +Refunds arise after the Centralised Processing Centre (CPC), Bengaluru processes your return under **Section 143(1)** of the Income-tax Act. This is an automated, system-driven intimation that checks arithmetic, corrects apparent mistakes, and gives effect to the refund or demand shown in the return. Most salaried refunds flow out of this step. The CPC operates under the **Central Board of Direct Taxes (CBDT)**, Ministry of Finance, Government of India.
 +
 +If the return is selected for scrutiny, a notice under **Section 143(2)** follows, and the Assessing Officer (AO) examines the return in detail. In scrutiny cases, the refund may be held back under **Section 241A** — a provision inserted by the Finance Act 2017 with effect from 1 April 2017 — if the AO opines, in writing and with prior approval of the Principal Commissioner or Commissioner of Income-tax, that release of the refund would adversely affect revenue.
 +
 +Where you have an outstanding demand from an earlier year, CPC can adjust your current refund against it under **Section 245** — but only after giving you a written intimation and a chance to respond. And if your refund is delayed, the department owes you **interest under Section 244A** at 0.5% per month (6% per annum), calculated as the bare act prescribes.
 +
 +<WRAP tip>**Why this matters for your RTI.** Each of these sections — 143(1), 143(2), 241A, 245, 244A — generates a paper record inside the department. Your RTI is not asking the PIO to "explain" your case; it is asking for the *specific, dated records* that already exist. That is what the RTI Act, 2005 gives you the right to obtain.</WRAP>
 +
 +===== How refund processing works — so you know what to ask for =====
 +
 +To file a sharp RTI, you need to know the journey your return takes. The flow is roughly this:
 +
 +  - **Step 1 — Filing.** You file your return on the e-filing portal **incometax.gov.in** and receive an acknowledgement number.
 +  - **Step 2 — E-verification.** You verify the return by Aadhaar OTP, net banking, or EVC. A return that is not e-verified within 120 days is treated as invalid — and an invalid return generates no refund at all.
 +  - **Step 3 — Processing at CPC.** CPC Bengaluru processes the return under Section 143(1) and issues an intimation. This is where most refunds are released.
 +  - **Step 4 — Refund banker.** Once the intimation shows a refund, the amount is routed through the **State Bank of India (SBI) as Refund Banker** directly to your pre-validated bank account.
 +  - **Step 5 — Credit or return.** If your bank account details match, the refund is credited. If they do not — a name mismatch, a closed account, a wrong IFSC — SBI returns the refund to the department, and you must file a **refund re-issue request** on the e-filing portal.
 +
 +The delays usually hide in one of these five steps. The most common stall points are: e-verification not completed, the Section 143(1) intimation not yet generated, a Section 245 adjustment quietly made against an old demand, the refund returned by the bank, or a Section 241A withholding in a scrutiny case. Your RTI questions should map to these stall points — ask for the record at each step, and you will find where the file is stuck.
 +
 +A useful diagnostic before you file: log in to **incometax.gov.in** and check three things in this order. First, open **e-File > e-Verify Return** to confirm your return is verified — an unverified return is the single most common reason for a "stuck" refund, and no amount of RTI will fix a return that was never validly filed. Second, open **Services > Refund Re-issue Request** to see whether the department has flagged a bank-account problem. Third, download your **Form 26AS and AIS** and reconcile every TDS entry against your return — a single mismatched TDS claim will pause the refund until it is resolved. If any of these three checks reveals the problem, fix it directly on the portal; you may not need an RTI at all. If all three are clean and the refund is still "Processing" after more than 60 days from the date of e-verification, the RTI is your next move. The 30-day statutory clock that the RTI Act imposes on the department is usually faster than another round of waiting on the grievance portal.
 +
 +===== The 2026 update you must know about =====
 +
 +Two things have changed that directly affect refund RTIs filed in 2026.
 +
 +**First, the Section 241A threshold.** CBDT Instruction No. 07/2022 fixed a monetary limit: only refunds of **Rs.50,000 or more** are referred for Section 241A withholding action in scrutiny cases. Where the AO proposes to withhold, the AO must respond to CPC within 50 days; failing that, CPC **automatically releases** the refund. This applies to returns filed for Assessment Year 2022-23 onwards. If your refund is below Rs.50,000 and you are told it is "held under Section 241A", that is a red flag worth questioning in your RTI.
 +
 +**Second, the grievance architecture.** In November 2024 the CBDT overhauled grievance routing and demarcated specific authorities — CPC-ITR for return processing, CPC-TDS for TDS mismatches, the AO for assessment matters, the Director General of Income-tax (Systems) for portal and technical issues, and NSDL/UTIITSL for PAN and TDS-related processing. Grievances are filed at **pgportal.gov.in** (CPGRAMS) and through the e-Nivaran module on **incometax.gov.in**. The departmental target is about 8 weeks, with PMO/FMO-flagged cases aimed at 21 days. This matters because a CPGRAMS grievance and an RTI are parallel remedies — the grievance asks the department to *act*, the RTI asks for the *record*. Used together, they are powerful.
 +
 +===== Step-by-step: filing your income-tax refund RTI =====
 +
 +**Step 1 — Identify the public authority.** For refund-processing matters, the correct Central public authority is the **CPIO, Centralised Processing Centre (CPC), Income Tax Department, Bengaluru**. The postal address is: CPIO, Centralised Processing Centre (CPC), Income Tax Department, Post Bag No. 1, Electronic City Post Office, Bengaluru – 560100, Karnataka. For scrutiny or assessment matters, file to your **jurisdictional Assessing Officer** at the local Income Tax office. See [[rti-for-beginners]] for the basics of identifying a PIO.
 +
 +**Step 2 — File online or by post.** The simplest path is the Central RTI portal **rtionline.gov.in** — select Ministry of Finance, then Income Tax Department, then CPC. The Rs.10 fee is paid online by debit card, credit card, or UPI. BPL applicants are exempt from the fee. You can also file by registered post with an Indian Postal Order for Rs.10. Use the free tool at https://righttoinformation.wiki/tools/ai-rti-draft-app.html to auto-draft the application with your details filled in.
 +
 +**Step 3 — Prepare your identifying details.** Before writing questions, list: your PAN (only the last four digits in the body for safety — full PAN goes in the signature block), Assessment Year, return filing date, acknowledgement number, refund amount claimed, and the bank account last registered. These anchors let CPC locate your file quickly.
 +
 +**Step 4 — Write specific, dated questions.** Vague questions get vague answers. Use these strong sample questions, each tied to a verified section:
 +  - "Furnish the current processing status of my return under Section 143(1) of the Income-tax Act, 1961, for Assessment Year ____, acknowledgement number ____."
 +  - "Furnish a certified copy of the intimation issued under Section 143(1), with the date of issue."
 +  - "Furnish the certified copy of any adjustment made under Section 245 of the Income-tax Act, 1961, including the prior written intimation served on me and my response, if any."
 +  - "If the refund has been forwarded to the State Bank of India as Refund Banker, furnish the date of forwarding, the SBI reference number, and whether SBI returned the refund — if so, furnish a copy of the return advice."
 +  - "Furnish the worksheet showing interest calculated under Section 244A of the Income-tax Act, 1961, on my refund."
 +  - "Furnish the name, designation, and office address of the officer dealing with my return."
 +
 +**Step 5 — Cite the law in your application.** Ground your request in Section 6(1) of the RTI Act, 2005. Note that you seek information about yourself, so Section 11 third-party procedure does not apply. Request the reply within 30 days under Section 7(1).
 +
 +**Step 6 — Submit and keep proof.** Save the registration number from the online portal, or the post office acknowledgement. Proof of submission is your shield if you must escalate.
 +
 +===== Documents to attach =====
 +
 +  - Copy of the ITR acknowledgement (or the acknowledgement number written in the body).
 +  - Copy of the Section 143(1) intimation, if you have received one.
 +  - Copy of any Section 245 adjustment notice you have been served.
 +  - Screenshot of the refund status from the e-filing portal.
 +  - Form 26AS and AIS extract showing TDS credits.
 +  - Indian Postal Order for Rs.10 (if filing by post) or the online payment receipt.
 +  - BPL certificate, if claiming fee exemption.
 +
 +===== Common mistakes =====
 +
 +  - **Filing to CBDT HQ instead of CPC Bengaluru.** Refund processing lives with CPC, not with the CBDT head office at New Delhi. A misdirected application costs you 30 days.
 +  - **Asking "why is my refund not issued?"** The PIO is not required to explain policy; ask for the *record* — the intimation, the adjustment memo, the SBI forwarding date.
 +  - **Writing your full PAN in the body.** Use only the last four digits in the questions; put the full PAN in the signature block so the PIO can locate the file without exposing it in a reply that may be circulated.
 +  - **Forgetting the acknowledgement number.** Without it, CPC cannot pull your record. Always include the acknowledgement number and Assessment Year.
 +  - **Not citing Section 244A.** Interest on delayed refund is a statutory right under Section 244A. If you do not ask for the worksheet, the department will not volunteer it.
 +  - **Skipping the pre-check.** Many "refund stuck" cases are simply an unverified return, a bank account not pre-validated, or a TDS mismatch visible in Form 26AS. Check these before you file.
 +
 +===== Real-life example =====
 +
 +<WRAP center round box>
 +**Suresh K., Coimbatore, Tamil Nadu.**
 +
 +Suresh filed his ITR-1 for AY 2025-26 on 18 July 2025, claiming a refund of Rs.18,400. By 15 January 2026 — six months later — no intimation under Section 143(1) had been issued, and the refund status still read "Processing". Form 26AS and AIS showed the TDS credits matching his return, so a mismatch was ruled out. He had e-verified the return on the day of filing, and his bank account was pre-validated.
 +
 +On 20 January 2026 he filed an RTI online through rtionline.gov.in to the CPIO, CPC Bengaluru, paying Rs.10. He asked for: (a) the Section 143(1) processing status and intimation copy, (b) the date the refund was sent to SBI as Refund Banker and the SBI reference number, (c) whether any Section 245 adjustment had been made, (d) the Section 244A interest worksheet, and (e) the name and designation of the dealing officer.
 +
 +On 8 February 2026 — day 19 — CPC replied. The return had been processed under Section 143(1) on 30 September 2025 and a refund of Rs.18,400 generated. The refund had been sent to SBI on 4 October 2025, but SBI had returned it on 18 October 2025 because the name in the bank account did not exactly match the name on the PAN. The RTI reply enclosed the SBI return advice.
 +
 +Suresh corrected his bank account name on the e-filing portal, filed a refund re-issue request, and the refund of Rs.18,400 plus Section 244A interest at 0.5% per month (about Rs.92 per month from 1 April 2025) was credited on 3 March 2026. Total out-of-pocket cost for the RTI: Rs.10. Total time from RTI filing to refund credit: 42 days.
 +</WRAP>
 +
 +===== Sample RTI letter =====
 +
 +<code>
 +To,
 +The Central Public Information Officer,
 +Centralised Processing Centre (CPC),
 +Income Tax Department,
 +Post Bag No. 1, Electronic City Post Office,
 +Bengaluru - 560100, Karnataka.
 +
 +Subject: Application under Section 6(1) of the Right to Information Act, 2005, seeking information regarding my income-tax refund for Assessment Year ____.
 +
 +Sir/Madam,
 +
 +I, [Full Name], resident of [Full Address], being a citizen of India, hereby request the following information under Section 6(1) of the RTI Act, 2005. The information sought pertains to myself, therefore the Section 11 procedure is not attracted.
 +
 +Identifying particulars:
 +- PAN: XXXX XXXX XX__ (full PAN in signature block below)
 +- Assessment Year: ______
 +- Return filing date: ______
 +- Acknowledgement number: ______
 +- Refund amount claimed: Rs. ______
 +- Bank account last registered: ______
 +
 +Information sought:
 +
 +1. The current processing status of my return of income under Section 143(1) of the Income-tax Act, 1961, for the Assessment Year stated above.
 +2. Certified copy of the intimation issued under Section 143(1) of the Income-tax Act, 1961, with the date of issue.
 +3. Certified copy of any adjustment of my refund under Section 245 of the Income-tax Act, 1961, including the prior written intimation served on me and the adjustment memo.
 +4. The date on which my refund was forwarded to the State Bank of India as Refund Banker, the SBI reference number, and whether the refund was returned by SBI — if so, a certified copy of the return advice.
 +5. The worksheet showing interest calculated under Section 244A of the Income-tax Act, 1961, on my refund.
 +6. The name, designation, and office address of the officer dealing with my return.
 +
 +I request that the information be furnished to me within the period of 30 days as prescribed under Section 7(1) of the RTI Act, 2005. I have submitted this application electronically through the Central RTI portal and the fee of Rs.10 has been paid online.
 +
 +Date: ______
 +Place: ______
 +
 +Yours faithfully,
 +[Signature]
 +[Full Name]
 +PAN: XXXX XXXX XXXX
 +[Full Address]
 +[Email / Mobile]
 +</code>
 +
 +===== Frequently asked questions =====
 +
 +==== My refund is below Rs.50,000 and CPC says it is held under Section 241A. Is that valid? ====
 +Probably not. CBDT Instruction No. 07/2022 sets the Section 241A referral threshold at Rs.50,000 and above. If your refund is below that figure and no Section 143(2) scrutiny notice has been issued, a 241A hold is questionable. Ask in your RTI for the reasoned order and the prior PCIT/CIT approval — the Delhi High Court in Maple Logistics v. Pr. CCIT (14 October 2019) held that a mere Section 143(2) notice is not sufficient to withhold a refund under Section 241A; a reasoned order with prior approval is mandatory.
 +
 +==== Can CPC refuse my RTI saying the data is "automated" or "not maintained as registered information"? ====
 +CPC often replies that aggregate or statistical data is not maintained as registered information, and that processing is automated. That stance has limits. The Central Information Commission, in TC Gupta v. CPIO, CPC Bengaluru (2022), recognised that while aggregate data may not be disclosable, **assessee-specific information** — your own PAN, your own refund status, your own Section 245 adjustment memo, your own Section 244A worksheet — is disclosable. Press for your specific records.
 +
 +==== How much interest am I owed on a delayed refund? ====
 +Under Section 244A of the Income-tax Act, 1961, interest is paid at 0.5% per month (6% per annum). For excess advance tax, TDS, or TCS, interest runs from 1 April of the Assessment Year to the date the refund is granted. For excess self-assessment tax, it runs from the later of the filing date or the payment date. No interest is payable if the refund is less than 10% of the tax determined under Section 143(1) or regular assessment. Delays attributable to you are excluded.
 +
 +==== What if CPC adjusted my refund against an old demand without telling me? ====
 +That adjustment is procedurally defective. Under Section 245, the department must give you prior written intimation and an opportunity to respond before adjusting your refund. The Delhi High Court in Court on Its Own Motion v. UOI (WP(C) 2659/2012, decided 14 March 2013) issued seven mandamuses for strict Section 245 compliance, and the CBDT followed up with Instructions No. 06/2013 and 12/2013. In Vodafone Idea Ltd v. CPC (Delhi HC, WP(C) 4567/2024, decided 14 March 2024), the court held that adjusting a refund against a disputed demand without proper prior intimation is procedurally void and directed refund release with Section 244A interest. Ask in your RTI for the intimation and your response record.
 +
 +==== Should I file a grievance on CPGRAMS or an RTI? ====
 +Both, in parallel. A CPGRAMS or e-Nivaran grievance asks the department to *act* on your refund; an RTI asks for the *record* of what has happened. The grievance may get the refund released; the RTI gets you the documents you need if you must escalate to a First Appeal or a writ. The two remedies do not cancel each other out.
 +
 +==== Where is the First Appellate Authority for CPC? ====
 +The First Appellate Authority for CPC is the Addl. Director of Income Tax (CPC), Unit-8, Prestige Alpha, Post Box No. 1, Electronic City Post, Bengaluru – 560500. If the CPIO does not reply within 30 days or gives an unsatisfactory answer, file a First Appeal under Section 19(1) of the RTI Act within 30 days. Use https://righttoinformation.wiki/tools/first-appeal-app.html to draft the appeal.
 +
 +==== Can I file a Second Appeal to the CIC? ====
 +Yes. If the First Appeal also fails, file a Second Appeal under Section 19(3) to the Central Information Commission (cic.gov.in) within 90 days of the FAA order. There is no fee for a Second Appeal to the CIC. Check your reply deadline using https://righttoinformation.wiki/tools/timeline-calculator-app.html so you do not miss the window.
 +
 +==== What if the RTI reply says "refund re-issue required"? ====
 +That is actually a useful answer. It means CPC processed your return and generated the refund, but the credit failed at the bank end — usually a name mismatch, a closed account, or a wrong IFSC. Log in to incometax.gov.in, go to Services > Refund Re-issue Request, correct the bank account details, and submit. The refund, plus Section 244A interest for the period of delay, is typically credited within a few weeks of the re-issue request.
 +
 +==== Can I ask for the name of the officer who processed my return? ====
 +Yes. The name, designation, and office address of the officer dealing with your file is disclosable information. Citing Section 4(1)(d) of the RTI Act in your application helps — it requires public authorities to provide reasons for administrative decisions to affected persons. Use https://righttoinformation.wiki/tools/pio-reply-checker-app.html to check whether the reply you receive is complete and lawful.
 +
 +==== My refund was adjusted against a demand I already paid. What now? ====
 +First, ask in your RTI for the certified copy of the Section 245 adjustment memo and the demand ledger. If the demand was already paid or already time-barred, the adjustment is unlawful and you can seek a writ of mandamus in the High Court for refund release with Section 244A interest. The Delhi High Court has repeatedly held that Section 245 adjustment without proper prior intimation is procedurally void. See the companion guide [[income-tax-demand-notice-refund-adjustment-action-guide]] for the step-by-step action plan.
 +
 +===== Sources =====
 +
 +  - Right to Information Act, 2005 — Sections 6(1), 7(1), 10, 19(1), 19(3): [cic.gov.in](https://cic.gov.in)
 +  - Income-tax Act, 1961 — Sections 143(1), 143(2), 237, 241A, 244A, 245 (bare act)
 +  - Section 241A (inserted by Finance Act 2017, w.e.f. 1 April 2017): [aaptaxlaw.com](https://www.aaptaxlaw.com/income-tax-act/section-241a-income-tax-act-withholding-of-refund-in-certain-cases-sec-241a-of-income-tax-act-1961.html)
 +  - Section 244A interest on refund — rate and computation: [incometaxmanagement.in](https://incometaxmanagement.in/interest-payable-to-assessee-section-244a/)
 +  - Court on Its Own Motion v. UOI, WP(C) 2659/2012 (Delhi HC, 14 March 2013) — Section 245 mandamuses: [taxtmi.com](https://www.taxtmi.com/tmi_blog_details?id=344662)
 +  - CBDT Instructions No. 06/2013 and 12/2013 — Section 245 adjustment procedure
 +  - Maple Logistics (P) Ltd. v. Pr. CCIT, [2019] 112 taxmann.com 199 (Delhi) / [2020] 420 ITR 258 (Del.) — Section 241A limits: [taxguru.in](https://taxguru.in/income-tax/hc-explains-law-withholding-it-refund-section-241a.html)
 +  - Vodafone Idea Ltd v. CPC, WP(C) 4567/2024 (Delhi HC, 14 March 2024) — Section 245 procedural void: [taxguru.in](https://taxguru.in/income-tax/refund-adjusted-cpc-procedure-prescribed-sec-245.html)
 +  - TC Gupta v. CPIO, CPC Bengaluru (CIC, 2022) — assessee-specific disclosability: [indiankanoon.org](http://indiankanoon.org/doc/124067774/)
 +  - CBDT Instruction No. 07/2022 — Section 241A Rs.50,000 threshold: [taxguru.in](https://taxguru.in/income-tax/revised-instruction-withholding-refund-u-s-241a-scrutiny-cases.html)
 +  - CPC RTI reply — address, FAA, and Refund Banker practice: [taxguru.in](https://taxguru.in/income-tax/rti-reveals-cpc-maintains-statistical-data-refunds-grievances-itr-processing.html)
 +  - CBDT grievance overhaul, November 2024 — demarcated authorities: [economictimes.indiatimes.com](https://economictimes.indiatimes.com/wealth/tax/income-tax-grievance-redressal-overhaul-faster-response-demarcated-list-of-officers-for-tax-refund-tds-pan-waiver-other-issues/articleshow/115993604.cms)
 +  - Central RTI online portal: [rtionline.gov.in](https://rtionline.gov.in)
 +  - e-filing portal / AIS / Form 26AS: [incometax.gov.in](https://incometax.gov.in)
 +  - CPGRAMS grievance portal: [pgportal.gov.in](https://pgportal.gov.in)
 +  - Central Information Commission: [cic.gov.in](https://cic.gov.in)
 +
 +===== Related on RTI Wiki =====
 +
 +  - [[rti-for-itr-refund-stuck-60-days-2026]] — the 60-day-stuck specific companion
 +  - [[rti-for-tds-it-refund-delayed]] — TDS-flavoured sibling refund RTI
 +  - [[rti-for-income-tax-refund-delay-2026]] — the 2026 variant of this refund RTI
 +  - [[rti-for-gst-refund]] — the indirect-tax refund companion
 +  - [[rti-for-money-and-schemes]] — Pillar 4 hub: Money and Schemes
 +  - [[rti-for-daily-life]] — Pillar 1 hub: RTI for Daily Life Problems
 +  - [[income-tax-refund-failed-bank-validation]] — bank-validation bounce, a core "refund stuck" cause
 +  - [[income-tax-demand-notice-refund-adjustment-action-guide]] — Section 245 adjustment action guide
 +
 +//Last reviewed: 4 July 2026.//
 +
 +{{tag>rti income-tax refund cpc-bengaluru section-143-1 section-244a section-245 rti-template}}