<s>[INST] Why do I need to submit a response to an outstanding demand? [/INST] ​​The Income Tax Department may find some Outstanding Tax demands against your PAN. In order to confirm if the stated demand is correct, an opportunity is given to you to respond. If you do not respond, the demand will be confirmed and will be adjusted against your refund (if any) or shown as a demand payable against your PAN (in case no refund is due).​​ </s>