Payment of consideration must be tendered; disputes or refusal require deposit with authority and allow tax set-off. The Central Government must tender consideration payable under section 269UF to entitled person(s) within one month after the property vests; the appropriate authority may set off the consideration against outstanding tax or similar liabilities of the payee after intimation. If entitlement or apportionment is disputed, or the payee refuses to accept payment, the Central Government shall deposit the consideration with the appropriate authority within the prescribed period. The authority may invest deposited sums and direct accumulation and payment of interest or proceeds to approximate the benefits of the vested property.