In case of demand notice of LIC agents , generally i took the whole amount of demand ( with net bank charges for e- payment ) from my clients( LIC Agents otherwise not ) for the purpose of payment of that demand ,
but i never paid that demand through net banking on behalf of my clients and then i choose the option that the " demand is correct " through login id and password in e-filling site of that particular client, then the amount of that particular demand ( of earlier years ) was adjusted against subsequent year's refund amount U/S 245 .
It can be possible only when that particular client have a refund in subsequest years ( i.e, LIC agents etc ) otherwise not .
One thing you must remember that You can use this method only in refund cases only , but it was very risky for other type of clients .
I don't think that it's an illegal money taken from my clients , it's a small part of remuneration of A CA .
My question
Suppose , In case of A LIC Agent if for the AY 2017-2018 there is no refund ( i.e, no TDS IN 26AS ) for adjusting of demand ( for ay 2012-2013 ) u/s 245 , then do you think that the demand amount should be adjusted against refund for subsequent assessment years i.e, AY 2018-2019 ( if any ) ?
Thanks .