Pakistan has strongly rejected an accusation from India that militants who killed five paramilitary police in Indian Kashmir came from across the de facto border.
Indian Home Secretary R.K. Singh said two gunmen killed in the attack in the disputed territory appeared "not local but from across the border".
Wednesday's attack was the deadliest on Indian security forces for nearly five years and comes two months after six soldiers were killed in exchanges along the de facto border in Kashmir, a region claimed by both countries.
The Pakistani foreign ministry issued a statement late Wednesday rejecting Singh's remarks and again rejecting accusations that Pakistani troops beheaded two Indian soldiers on January 8.
"We feel that this trend of making irresponsible statements and knee-jerk reactions by senior Indian government functionaries have the potential of undermining the efforts made by both sides to normalise relations," it said.
Pakistan "condemns such actions of terrorism in the strongest possible terms and calls upon the government of India to carry out a thorough investigation... before levelling such accusations which are counterproductive and serve no purpose."
Hizbul Mujahideen, a militant group local to Indian Kashmir which is fighting to transfer the region to Pakistan, claimed responsibility for Wednesday's attack.