Refund verification required: assess and upload or reconfirm demands so electronic refunds align with outstanding tax liabilities. Assessing Officers must verify e-filed returns with high-value refunds to determine whether outstanding demands exist and upload any such demands to CPC-FAS; where refunds already accompany uploaded demands, Assessing Officers must reconfirm or update those demands so that CPC can adjust refunds against outstanding demands. Chief Commissioners of Income Tax must monitor, certify completion within twenty-one days, and file compliance reports to Zonal Members with copies to CIT(CPC) Bengaluru and DIT(S)-III, failing which returns will be processed at CPC Bengaluru.