Refund adjustment procedures under income-tax law: CPC to process refunds after AO verification and demand communication. Allows CPC, Bengaluru to issue refunds without adjustment where either the outstanding demand or the refund claim falls below the small-value threshold; CCIT-wise lists of cases with refunds or demands exceeding that threshold and with notices issued are available on i-Taxnet. Assessing Officers must perform statutory verification and correction under the demand-confirmation procedure, determine adjustable demand, and communicate those findings to CPC, Bengaluru, which will then process refunds and adjust demands.