BUT BEFORE ADJUSTING THE DEMAND ...OPPORTUNITY OF BEING HEARD WILL BE PROVIDED..YOU AGREE OR DISAGREE WITH THR DEMAND HIGHLIGHTING ON THE E-FILING PORTAL....SECTION 245
As far as I Can understand your query I think you are asking for; While adjusting your income tax demand against your pending refunds, Is Slab benefit again given for such adjustment?
Now your answer;
There is no such slab wise adjustment or slab benefit is given while adjusting your demand against your pending refunds. Refund is simply adjusted against your income tax demand (including Interest) and only remaining amount, if any, is refunded by department.