The various steps of Income Tax filing are – Filing Income Tax Returns, Mailing ITR V form to Centralized Processing Cell (CPC- Bangalore) and Receiving acknowledgment for ITR V.
After receiving the ITR V acknowledgment, sometimes you may receive an email from Income Tax Department within one year of Filing the Tax Returns. This email may contain ‘Intimation Under Section 143(1).’
What is Intimation U/S 143(1)?
The intimation would show the income tax return as filed by you and the computation as done by the Income Tax Department (as below).
Income Tax Department generally sends Intimation Under Section 143(1) for two main reasons:
- To inform you about any outstanding Income Tax demand or Interest payable by you (or)
- To inform you about any tax or interest refundable to you.
If it is a tax refund intimation then you don’t have to do anything. In case if it is “Tax Demand” (tax payable by you) and you are satisfied with the computation done by the Income Tax Department, then you should pay the amount of Tax payable as per Section 143(1).
In the above image, the refundable amount is zero and the interest payable amount is Rs 120. (The intimation u/s 143(1) is sent for tax/interest demand of Rs 100 and above only).
Generally you are requested to pay the entire Tax demand within 30 days of receipt of the Intimation.
How to pay Outstanding Income Tax demand u/s 143(1) online?
The outstanding tax demand can be paid online as below:
- Log in to www.incometaxindiaefiling.gov.in and click on “My Account” option.
- Cross-check the outstanding tax demand amount by clicking “Response to Outstanding Tax Demand” link under e-File menu option as shown below.
- Click on “Click Here” under ‘Pay Tax’ column to pay the taxes online. This will take you to “NSDL” (TIN) website.
- On the new window, select “Challan no /ITNS 280” option.
- Select “ Income Tax – Other than companies” option. All required information shall be auto populated from PAN Master.
- Select “ Tax on Regular Assessment (400) under “Type of payment” section.
- Select your preferred bank through which you would like to make the tax payment.
- Click on “Proceed” button and re-confirm your details. You need to click on “Submit to Bank” button to make the payment.
- An Assessee must click on “Submit” link under Response column for the respective AY in order to submit the response. Assessee has to select one of the options (Demand is Correct) from the radio button.
- Next you will be taken to your Bank’s Login page. Login to your bank account with your credentials.
- In the next page you will be asked to enter the Demand amount. You may find different options like income tax, surcharge, Education cess, Interest, Penalty and Others. To find out the type of demand you can check the Intimation document. The below image is an example of demand notice for “Interest” payable.
- After entering the required amount, you can make the payment using your net-banking facility. An online receipt will be generated like the one below. Save it for your reference.
How to check the status of my tax demand payment online?
There are two ways to check the status of your payment i.e., whether the Income Tax department has received your payment or not. Try checking the status after 2 to 4 weeks from the date of your demand payment.
You can visit www.incometaxindiaefiling.gov.in. Go to “Outstanding Tax Demand” and check the status. If your payment is received by the IT department then you may find no records. You may also check the status of your tax demand by clicking on “View Form 26AS.You will be redirected to “TDS website.” Click on “View Tax Credit –Form 26AS.” Select the specific Assessment Year and “View as” PDF format. Click on “Download.”To open the Form 26AS PDF document, you have to enter your Date of Birth (as printed on your PAN card). Go to “Part C – Details of Tax Paid.” There should be an entry with the details of your Outstanding Income Tax Demand payment (as below image). I hope this post is useful and informative. Have you received Income Tax demand notice anytime? Did you pay the taxes online or offline? Kindly share your comments.
(Add IT department’s email-id “ email@example.com ” to your email a/c contacts list, if not added).
- Income Tax Deductions List FY 2019-20 | List of important Income Tax Exemptions for AY 2020-21
- Income Tax Exemption Vs Tax Deduction Vs Tax Rebate Vs TDS | Key Differences
( Image courtesy of Stuart Miles at FreeDigitalPhotos.net)
Really helpful. Thanks for such a detailed information. I have paid the demand but still its not reflecting in outstanding demand and status of ITR is in-progress. Should I do anything from my end ?
Have your checked your Form 26AS.
Very useful post.
Outstanding Notice 143(1)(a) and 220(2)
My Father-in-Law have filed wrong ITR (shown higher income when compared to Form 16) offline for AY 2011-12 and AY 2012-13. Outstanding Demand Notice was received then but not answered. Outstanding demand under 143(1)(a) was adjusted against refund for ITR filed for AY 2019-20. On 13 Sep 2019 again Outstanding Demand Notice under 220(2) recd and was not responded yet. Refund against ITR for AY 2020-21 stuck. What should I do next ?
Suggest you to kindly consult a CA in this regard.
sir, i have alredy paid the outstanding tax of 1750 at the time of return filing
now i got 143 1 a demanding the same amount again
should i disagree with demand, its also showing in traces
Thanks for your detailed article. I found an old demand in my late mother’s income tax account. The demand was because of a TDS mismatch, but since it has been a long time, I could not get the mismatch corrected.
So, I decided to pay the demand last week, and also included u/s 220(2) interest (at 1% pm)—I included this in a single challan (with minor code 400).
The total amount paid has appeared in form 26AS, and one day after it appeared, the original demand was removed from the e-filing site. However, that same day, a new demand for the 220(2) interest has appeared.
It has been 3 working days since the new demand appeared. I wanted to know if this demand will automatically be settled with the additional amount I paid with the challan (I have checked that the total of old demand + new interest demand is less than the amount I paid with the challan).
Have you seen such cases before ? Should I wait for a few more days, or contact ITD ? I am an NRI, so having to do this remotely.
Thank you for the information Sreekanth it was very useful to me
Thank you so much for the information. I had received intimation 143 dated 10.12.2019 with a net payable as Rs. 10/-. And the response from the IT website in “Response to Outstanding Payment” was “No Records found”.
I was quite worried about what needed to be done, and then i came across your comment regarding amounts smaller than Rs. 100/-, that it can be ignored. I also found the Govt. Of India Press note that states the same. It was a great relief to find the relevant information.
Thanks and Regards,
Thank you dear Vijay and glad to know that you find information available here useful..Keep visiting ReLakhs.com!
Thank you for the clarification
Hi Mr. Reddy,
I have received a 29. NET AMOUNT PAYABLE of Rs 10 in the pdf attached to the intimations under 143 email dated 11 Dec 2019, because there was a difference in calculations of interest under 234c of Rs 6 (6 got rounded off to 10).
When I checked the income tax website for “Response to Outstanding Payment”, I get “No Records Found”.
Does this mean, I don’t have to pay the Rs. 10? I already paid 1.8 lakhs, I don’t mind paying 10 more. But something seems wrong with the system because in August when I paid the self-assessment tax, the amount payable in D13 was 0, but now they seem to be asking for 6 more under 234c.
Kindly, clarify what’s going on here?
Kindly ignore this.
If the tax demand is less than Rs 100, it can be ignored. The same will be adjusted in the future Assessment years by the IT dept.
I too got a similar mail, under identical conditions, I paid tax of around 2 Lakhs, but got an intimation mail asking Rs. 10/- more. Is there any reference or URL to your statement officially to ignore the demand?
The Government of India has issued a press note dated January 5, 2012, wherein it is clarified that demand of less than Rs 100 will not be collected from the assessee.
Does form 26AS form gets updated immediately after paying the amount received in
intimation 143(1). I have paid the outstanding demand online and i have received challan but online the status is still not updatd
Generally it gets reflected in Form 26AS in 2 to 4 business days.
Thank you for the informative article.I have received an INTIMATION U/S 143(1) OF THE INCOME TAX ACT, 1961 for an net payable amount of Rs.4/. Am I required to pay the amount? If not required to pay,can you include in your article about the steps to be taken if the demand is for meager amounts as in my case?
Dear Sir.. Kindly ignore the notice.
If the tax demand is less than Rs 100, it can be ignored. The same will be adjusted in the future Assessment years by the IT dept.
Thank you for the clarification
Sir, I have received outstanding demand of 470 to be paid but when checked in portal it is showing no records found in response to outstanding demand.
Can this be ignored.. Plzz comment
As the tax demand is more than Rs 100, suggest you to inquire it with the IT dept and clear it (if any).
You can submit your grievance to the IT dep through e-Nivaran portal..
Hello Suresh, Any update on how this got resolved. I have a demand for Rs.275 but no records found under “Response to Outstanding Demand”. Kindly let me know.
If there are no pending dues, IT dept is mostly ok if you ignore this low amount. Anyways, kindly submit a grievance to them and inquire..
Hi, Thanks for your response. I did raise a grievance but they closed it on e-Nivaran saying I should contact jurisdictional assessing officer. Have written to them via email. But, no response. I think an alternative approach would be to just go ahead and file challan 280 – regular assessment (400) and pay the dues against the relevant AY. So, on record, there is that amount of tax paid.
As the tax due amount is a small one, you may go ahead and pay it.
Thanks for sharing the knowledge with us… i can also do this right now without any problem ! Thanks
Thank you very much for your information. Just viewed this blog and step by step, i have completed my payment. Hope it will be visible in income tax website in next 2-4 weeks.
Cheers. God bless.
Thanks for your support. Your blog helped me a lot.
You are welcome dear rajeev .. Keep visiting ReLakhs.com for all your personal finance related matters..cheers!
Sir I have already paid the tax amount (claimed by IT under section 143) at the time of filing my return as self assessment tax.
Please advise how to respond /steps to be followed to update my return if any.
Did you e-verify your Income Tax Return?
Kindly check the status of your ITR by visiting e-Filing portal..
sir i hv paid the outstanding demand which was due to interest payable like shown in your article. but in net banking payment i hv entered the amount in tax not in interest and paid the amount.will there be any problem?
I believe that the dues would be adjusted. You may also submit the query directly to the IT dept through online grievance redressal facility..e-nivaran portal..
I have received a an INTIMATION U/S 143(1) OF THE INCOME TAX ACT, 1961 for an net payable amount of Rs.10/-. In outstanding tax demand its showing no records found, how can i pay it???
Any tax demand of up to Rs 100 can be ignored. The same may be adjusted in your IT returns.
I have received hard copy of outstanding tax demand notice ..U/S 143(1).Want to pay the tax online but no link for the same provided in the out standing tax demand link under e filing after logging in to the portal.It shows no records found..What to do???
For which Assessment year is this demand?
Kindly check if there is any details under ‘Compliance section’.
You may also submit your grievance to the IT dept through e-Nivaran portal and you will get guidance from them..
Hi Sreekanth, do I need to update ITR2 after pay challan as tax on regular assessment
Not required, but kindly check the tax payment status in your Form 26AS..
Hi Sreekanth ji,
I have received a hard copy for outstanding tax demand. I had already paid the amount online two months back. I also have a challan receipt and same is reflected in my form 26 AS too. But under outstanding tax demand, it still shows pending amount of 9900. Is there a problem? Do I need to send the challan had copy to CPC Bengaluru or it should be fine?
Kindly check if you have paid for the correct Assessment year or not.
You can also submit your grievance to the IT dept through e-Nivaran portal..
You are super awesome Sreekanth ji. I have submitted the same. Honestly speaking, I never thought they would use such a pure Hindi word for resolution. Glad you pointed out. Not sure though if they would respond to these online queries.
Sending hard copy is not needed, right?
I believe that there is no need to submit any hard-copy.
Suggest you to also check if there is any action to be taken from your side under ‘Compliance’ section in your e-Filing account.
Hi Sreekanth ji,
I have received a hard copy for outstanding tax demand intimation 143(1). I had already paid the amount online in July 2019. I also have a challan receipt. But under outstanding tax demand, it still shows pending amount of 14140.
I have already payed 14000 while filing my ITR. on top of it i have paid 140 and Partially agreed to the demand. But i can still see Outstanding amount in my tab.
Same thing happend last year as well and i disagreed to the amount and showed them the challan number. That entry is still showing up in my outstanding amount.
Can you please help me with this? What actions must be taken from my end?
Did you e-Verify your ITR?
Yes, I did that. What can be the reason of this notice?
Suggest you to kindly consult a CA in this regard..
ur information is very useful.
i m a senior citizen and reced notice under sec 143(1) for demand tax. surprisingly the demand arose when cpc treated amount under section 80 D as 25000 instead of rs 30000 as can be claimed by a senior citizen and also as claimed by me.
what is the recourse to mistakes of CPC bangalore
Dear suryanarayana ji,
Kindly cross-check your Tax Return again.
If you believe that your calculations are correct, you can disagree to the demand notice.
You may kindly go through below articles, can be useful ;
Article – 1
Article – 2
very useful information. thanks for sharing.
I have received the intimation u/s 143(1) for ITR AY 2017-18 in which the TDS collected from employer is not considered even though there are TDS entries in Form 26AS and demand has been raised for me. Also i made a mistake in ITR as i mentioned the TDS amount in the Advance Tax section instead of mentioning it in TDS section which had lead to Tax credit mismatch. Please help me with the response to the outstanding tax demand.
Thanks for information
I have paid online E-TAX on income tax portal , after that any other actions required ?
Dear vishal ..Kindly upload your tax return and e-verify it.
Thanks, your website and all over guidance is highly appreciable. Thank you very much. Keep it up
Thank you for your kind words!
Keep visiting ReLakhs and kindly share the articles with your friends!
I need some help regarding the demand notice which I had recieved few days back for AY2012-13. I followed the instructions given in the notice and initiated the payment of tax demanded. I paid the tax on my eBanking portal and challan was generated. I saved the Challan but then before eBanking platform redirects me back to IT portal, my connection broke and now I’m not sure what to do. I have already submitted the demand with “Demand is correct” selection on the portal after payment of tax. Now the question is what to do with the Challan that I received. I still see the same outstanding demand in my account on IT portal. Please advise.
Kindly check your Form 26AS if the Tax has been successfully paid or not.
If it is shown in Form 26AS, kindly do not worry, the outstanding tax status may be updated soon.
I have filed return for AY15-16 and AY16-17 in December 2016. And e-verified the returns on 13th March 2017. I noticed Tax Payable as 25000 in the ITV – acknowledgement and paid it on 14th March 2017 before ITV is processed(intimation for demand tax not received). Kindly let me know what would be further process. Can I use the challan in future if I receive the Demand Tax intimation?
You mean to say that you have filed the ITR without paying the tax dues?
Yes I have filled the ITR without paying the tax dues.. but paid it after the returns is filed. I have challan details also… but not sure where to update these details.. as proof that I have paid the tax.
You may get a notice from the Tax dept.
Suggest you to submit your grievance at e-Nivaran portal, do provide all the details about your case. The IT dept will come back to you with necessary corrective measures.
You may have to Rectify your ITR. You need to provide the tax paid details and file updated ITR.
Very useful information. I have one query.
I have received outstanding demand for AY 2004-2005 of Rs 3414 but it is no where written that whether this amount is inclusive of interest or not? I even checked on the efiling portal, this information (about interest) is not available there also..
Currently, I am out of country and I dont have my AY2004-2005 income tax return copy with me.
You may take it as tax dues and clear it.
Else, suggest you to submit your query @ eNivaran portal.
I have followed your post and completed my Outstanding Tax (very helpful).
Even the amount I paid is reflected in the pdf generated but still received a mail from income tax department to to take action.
What else do we have to do ? Do we have to send the pdf somewhere ?
What does the mail say?
Did you check your Form 26AS and if it reflects your tax payment credit?
Thanks for the prompt response.
In form 26AS , the paid amount is reflecting under Part C – Details of Tax Paid (other than TDS or TCS ). But I received a mail “Reminder 1 for payment of Outstanding Tax Demand” from CPC.
Does this notice is for same FY ITR?
Suggest you to submit your grievance to IT dept through eNivaran portal.
You may give your tax payment details, notice details and check with them what else needs to be done. You will surely get response from them with next action items (if any).
Thank you Sreekanth
I have submitted the grievance. Lets see their response 😉
I got it the Intimation Reference No. , thank u
I GOT AN OUTSTANDING DEMAND NOTICE FROM IT DEPARTMENT LAST YEAR. AND FROM LAST SIX MONTHS, NEITHER I COULD PAY THE SUM THROUGH E-PAYMENT NOR ANY IT DEPT SITE HELP ME TO DO SO. BUT ON TODAY I PAID THE DUE OUTSTANDING DEMAND TO IT DEPT ,JUST ONLY FOR “Relakhs.com” STEP BY STEP PROCEDURE. THANKING YOU.
You are welcome dear DEBESH ..Keep visiting ReLakhs 🙂
I GOT ONE REMINDER RELATING DUE FROM MY END i.e. 26090 /- BUT I DONT HAVE SUFFICIENT AMOUNT RIGHT NOW. HW LONG I CAN DELAY THIS PAYMENT WITHOUT ANY PENALTY.
Dear SAMEER ..Kindly note that the delay will cost you more..
I have got intimation of tax demand in year 2014, about tax return file 2012-13. The issue was I declared some income and self assessment tax which was paid on some date in 2014, but Bank employee put wrong assessment year. And it shows less tax paid then the declared one in tax return. So on first intimation I filed paper rectification to change assessment year for self assessment tax paid. And it was corrected. I can see that correction in form26as traces for assessment year 2012-13. They don’t maintain return filed form for AY 2012-13.But the outstanding tax demand was not removed from the income tax website . I did respond for outstanding tax demand after few months saying the paper rectification putting date of that rectification. There was nothing happen for 2 years, I thought it was done but not updated on income tax website. And now in 2017, I got intimation for the same outstanding tax demand, and I respond giving details of paper rectification of self assessment year correction. I suspect whether they maintain any documents or details for paper rectification to look at for my response for outstanding tax demand. This time I responded twice and second time I choose disagree with the demand putting the self assessment tax paid receipt details also. I don’t know what to do now. Can you suggest anything more to do? so that the outstanding tax demand intimation not come again.
Thank you .
Suggest you to put a query on e-Nivaran portal about this tax notice, you will get a property reply from the IT dept.
I received an outstanding demand for 6990/- from CPC.
I have paid Rs 7000 as self assessment tax for my FDs before filling the original ITR2 (2016-2017) itself
and ITR2 also showed that Tax Payable as “0” which was uploaded.
But i l got the same amount demand notice from CPC.
I noticed that I put minor head as “advance tax” instead of “self assessment tax” while filling the Chalan
for self assessment tax for Rs 7000.
This seem to be the reason for demand.
How do i go about correcting the Chalan filled more than 6 months back now
Kindly go through this article on ‘Challan correction mechanism’.
I have paid the outstanding demand online soon after efiling. However I have been notified of the same amount plus interest. How do I get this sorted
Dear Tina..You need to pay the tax dues first, provide the tax paid details in ITR and then e-file the return. You may rectify your tax return.
However , I am talking about Outstanding Demand that is calculated only at the time of filing.
I have changed my company in the month of July 2016 and joined a new company.
I wanted to transfer my PF amount, could you please help me with the process how to transfer the PF amount.
Dear Shyam..Kindly go through this article : OTCP UAN portal for EPF transfer claim request..
When I check my eligibility to initiate a transfer, I am getting the below message.
SINCE PREVIOUS ESTABLISHMENT ID IS NOT REGISTERED AT THE PORTAL, YOU CANNOT FILE THE TRANSFER CLAIM ONLINE. IT IS ADVISED TO SUBMIT PHYSICAL CLAIM THROUGH PREVIOUS OR PRESENT EMPLOYER.
Can you please help me out with the process to initiate the transfer from my end.
Dear Shyam ,
I assume you are referring to EPF transfer claim..
You can submit EPF transfer claim form to your present employer and they will do the needful.
Today 15 Dec, 2017 at around 8:30 PM, while I was paying the third installment of advance tax, I found that OLTAS only allows to make transaction uptil 8:00 PM of the day. Now please guide me how should I proceed since I do not want to incur interest penalty under section 234. Can I get to pay the TAX by some other means by today itself?
I am not sure about this.
Were you able to pay the advance tax?
I couldn’t pay it on that day, the transaction got scheduled for the next day.
I have a query regarding the proof submission for the current year.
I have recently joined a new company in the month of July 2016, and now they have asked us to submit the proofs for the declarations we have made.
Before that I was working with other company till June 2016 and I am yet to receive my Form 16 , how can I update my previous employment details now.
Could you please provide help on this.
Based on your Salary slips & Final settlement document, you can provide your previous months’ salary, investments & TDS details to your new employer.
Income Tax declaration & investment proofs.
I have query about paying tax. For AY 2016-17, I have filed IT return after the due date ,During this time in returns it is showing 32thousand to pay tax. I got a defective return notice, for that also i have replied and uploaded the xml file .
I was not to sure when to pay amount but i have filed returns. I thought it will be deducted from account but it didn’t happened.
Now I have paid amount through net banking.
Should I need to file returns again ? Could you please clarify
One needs to clear the tax dues, include the tax paid details in the ITR and then has to upload the Xml file. This is the process!
If you have filed the belated return now after paying the dues (assuming with penalty/interest dues), kindly verify your ITR or send ITR V to CPC Bangalore address at the earliest.
Read: What is Defective Return? How to reply to defective return notice?
Thanks for the reply, I have e-verified the returns after returns filed.
Now I paid tax. In this case what i need to do.. can i verify again?
Dear Vishnu ..If you have filed return in response to Defective return notice then e-verifying again is not required.
Thanks Sreekanth, I have checked Form 26AS , amount is apperaing in the tax section. Should I need to do anything my side.?
Dear Vishnu ..You can keep a track of ITR processing status. If you face any issue, you may use e-Nivaran online grievance redressal system of IT dept.
Thank you so much for clarifying the queries.
My itr processing status says demand determined on 22/11 but I didn’t get any intimation via email nor I can c and outstanding tax demand, how to know the demand revised by CPC. I also tried request for intimation 143(1) in e filing portal, but it says no intimation
You may kindly wait for few days. Still if you do not receive an email intimation, you may submit your grievance to the IT dept directly through – eNivaran Online Facility : Income Tax Dept’s new Grievance Redressal System
I paid my outstanding tax online after agreeing to demand ( automatic gateway mentioning the demand ref no, AY under sec 400) do I need to do anything more as in shud I send challah to CPC or simply wait and watch . If so how much time will it take to nullify outstanding demand
You may check for tax credit in Form 26AS after few days.
If you see tax paid transaction entry in Form 26AS then nothing needs to be done from your side.
For FY 2015-2016 My ITR status now shows Demand determined
This was as on 07/11/2016 but no intimation received yet
What does this Implies and what if I don’t pat demand that they send !!!
Click here to post your Comment / Query….What does this Implies and what if I don’t pat demand that they send !!!
You have to pay the tax dues at the earliest else penalty will be levied also interest dues will be accumulated. Kindly check your email for intimation letter.
While making the payment for 143(1) instead of entering in the “interest” field have entered in “Basic Tax” and made the payment. It will be adjusted against outstanding or will be an issue ?, could you please suggest
Dear Kumar..I believe that the dues would be adjusted. You may also submit the query directly to the IT dept through online grievance redressal facility..
Kindly read this article @ http://www.relakhs.com/enivaran-income-tax-grievances/
My father got a tax demand. Can I pay that using my online banking or should I use only my fathers online banking account.
Also in how many days should I pay this back after receiving the demand?
Could you please confirm.
You can pay from either of the accounts.
Better to pay the dues as soon as possible, else you may end up paying more interest dues.
I used Challan no 281 (instead of using Challan No 280) for paying the 20% of the FD income. I got CPC demand for the same amount. May I know how to modify that, from Chanall no 281 to 280. Or how to make it to consider my amount from the channal no.281 in the IT dept. This amount is not showing in my form 26AS as of now. Looks amount went to Bank TIN no instead of my PAN no due to Challan no 281.
Could you help me. Feel free to call me on:9945281149
I believe that you can file a rectification u/s 154 online. Give complete details of your issue. This will automatically directly goes to your Assessing Officer. Your problem will get solved within few days.
Suggest you to consult a CA.
I had a demand notice for 35000 to be paid, I took some time and paid off the amount but now I got another intimation from IT dept where I am supposed to pay another 350 RS as the interest.
Am I supposed to pay 350 now or should I pay extra to avoid any further notice.
Appreciate your help on this one
You may clear the outstanding amount if you have received it recently. Else, take help of a CA and calculate the right due amount and clear them.
I have received a Income Tax demand for Rs 10, is it OK to ignore that?
You can ignore it dear Narasimha ..
I got intimation u/s 143(1) with a Tax demand of Rs.10. Do I need to make Rs.10 tax payment or can it be ignored?
You can ignore it dear Ankush ..
Please tell me why ignore rs 10 to pay
Dear satish ..Up to Rs 100 can be ignored 🙂
I received a tax demand for 11000, which is correct – so I paid it online thru the link provided in govt income tax login website. Do I need to resubmit ITR 1. Kindly advice
This is a nice article and followed this to pay my tax demand. My question is also same, do I need to file a revised return? If so under which section?
Dear Sekhar ..Not required.
Dear Jayaram ..Not required. Kindly check if your payment gets reflected in your Form 26AS or not.
Thanks for the reply. I have paid the amount thru the link provided in income tax efiling website (via SBI) – but the same is not appearing on my Form 26AS. Kindly advice what needs to be done.
Note: After paying tax I have accepted the demand notice to be correct also.
Dear Jayaram ..If you have paid recently then you may have to wait for few days for the amount to get reflected in your Form 26AS.
Dear Sir, I filed ITR I for the Assessment Year 2014-15 & paid appx Rs 330000 tax, On advice of CA the revised ITR 2 filed lateron showing derivative losses of 11 lakhs & claimed refund of Rs 3 lakhs which was received.
Now I have received notice under section 143 (2) & section 143 (3) and department is disagree with the derivative losses claimed and asking for repayment of refund claimed.
Please provide opinion whether refund claimed should be redeposited. If yes, Can I pay it online. Also please provide a letter format for intimating the department. Are any other documents to be enclosed with the intimation letter.
Dear Lalit..It is not advisable and fair on my part to suggest you on this matter, without going through the notice/documents. Kindly take help of your CA.
I had not paid advance tax,on 17_july I paid the total tax amount online using net banking without interest 234b&c and filed ITR for the same but forgot to enter the challan details under self assessment tax paid and submitted it on 17 july.on 17 sept I got an intimation from cbc showing outstanding tax demand amount of the tax I had paid plus interest 234b&c.I’m efiling for the first time,please guide me.
I had done the same mistake while filing my mom’s ITR, for which intimation from cbc hasn’t come yet.
Please guide me the procedure for both cases step by step.
1.paying the interest amount using challan 280.
2.filing revised return by mentioning the interest amount and taxes paid.
3.response to outstanding tax demand.choose partially agree and show that I have already paid part of the tax earlier.
Is this the way to go?Please guide me .
You can RECTIFY your ITR based on the notice.
If your mother’s ITR has not been processed, you can get it REVISED.
Suggest you to consult a CA and take help.
Thanks for the Time you have take to Share this Informations,
Just a Quick Question Though,
I am paying my outstanding Taxes, after a Revised return.
the amount in the banking Page, should i Fill it in Basic Tax or others ?
If it is not a penalty/interest dues then you may.
I have received notice for 2 financial years (2007-08 & 2008-09). From my understanding of my IT returns I believe I should reject these demands. But before doing that I need to get this verified. Who can help?
Dear Murali ..You can consult a Chartered Accountant.
I have already paid the Outstanding Demand Amount (for 2011-12) online on Apr 2016, but when I login to their website, it is still showing up under Action Items. I am not able to view my 26AS because the login process for TDS website is super complex and I’m unable to provide the information they are asking. Any help would be appreciated.
Dear Gourisankar ..Is n’t it easy to access Form 26AS? May I know what difficulty are you facing to access your Form 26AS?
When I click on Form 26AS link, it is showing me the below message –
TDSCPC services for NRIs is available through https://nriservices.tdscpc.gov.in/nriapp/login.xhtml . Kindly register and access TDSCPC NRI services through same.
And, when I try to login to this TDS website even after registering, this is what I get.
You have not registered on TRACES. Please select ‘Register as New User’ to register on TRACES
I sent an email to their help desk. By the way, will that payment be updated in this form 26AS, but not in the list of action items tab on the https://incometaxindiaefiling.gov.in website? Trying to understand what this form is.
Are you a Resident Indian or NRI?
You can try accessing your Form 26AS through the income tax e-filing portal also (after login to it).
If you have made the payment towards tax dues successfully then it will get reflected in your Form 26AS.
Read: Understanding Form 26AS.
This article was helpful to me.
Though i had paid the tax interest demand, when it was not found, anywhere,in the portal. After reading this article, i checked my 26AS of the relevant AY and it was included. Thereafter, i had a sigh of relief.
You are welcome dear Janak ..Keep visiting!
I have received a demand status from CPC for amount Rs 10. When i had filed the income it was showing zero amount, but now in 143(1) its showing Net Tax payable Rs 10. Do i need to pay Rs10 and how to pay this?
Dear javed ..You can ignore this demand notice (if it is less than Rs 100).
Thanks you. In status it says no refund no demand.
i have file the it Return on 2.07.2016 and self assignment Tax of Rs. 11000/-was deposited on 27-.06.2016 and that was not appear in 26 AS form till file the Date of file Return. that is appear on 10.07.2016.
CPC has sent me Demand notice u/s 143(1) to deposit the amount of Rs 10,754 against which i had already deposited Rs. 11,000/- now what i do?
Kindly cross-check the details of tax payment provided in your ITR with that of Challan.
I have received a demand status from CPC for amount 456 , I have paid the amount ,during filling the information in challan I have selected the option as penalty and entered the 456 amount there as I did not get detailed information regarding which option to choose as in the attachment they have mentioned only outstanding demand amount column .
Is it ok ?
Dear Dharmendra ..Should be ok if you have provided / selected the other details correctly.
Have got a notice from income tax dept saying 116000 income tax is pending. However as per form 16 provided to me by my employer, overall tax was around 2lakhs out of which 116000 was foreign tax credit. This is due to i was in Canada for 5 months for that period. Remaining amount of around 84k tax was paid and finally form 16 or salary certificate says net tax payable was zero. Have filed the same. However now, i have received the notice saying that 116000 tax is pending.
I think this is not correct and i disagree with the demand. Could you please let me know how to proceed with the same.
Thanks a ton!
If you not an NRI then income from abroad sources is taxable in India. But if you have paid any taxes on such income in Canada, then you have to pay only differential tax, provided India & Canada are port of Double taxation avoidance agreement. Kindly consult a Chartered accountant immediately and then take a decision.
For the AY 2008/09 i had got a demand in the year 2013. I paid the amount that year and after some weeks i got another demand 220(2) for the same. And the demand amount shown (online)is 999 rupees. My doubt is Will income tax department again ask for interest on top of this 999(actual interest) rupees? And if i wanted to pay it online today, how will i know exactly how much amount i have to pay?
Thanks in advance…
Dear Nisheedh ..As said by you this is interest dues. You can pay the dues online. Suggest you to consult a CA and get the correct calculations.
Dear Sreekanth, I have received a demand notice under Sec 156 for paying an amount of Rs.96000/- for FY 2008-09. As per notice the amount needs to be deposited in SBI or any other Bank in Srinagar through challan within 30 days. But Srinagar is closed due to violence and curfew since the last more than 40 days. Due to this Banks are closed. Kindly advise can I pay the amount through online mode.
You could pay online through the income tax website or offline, at designated banks (like SBI).
Once you pay the tax, “submit the copy of the challan to your concerned ward and ensure the tax credit reflects in form 26AS,”
I got the Intimation U/S 143(1) of the Income Tax Act, 1961 to make the payment of Rs. 9508/- Whereas I had made the payment for the same amount and updated the challan details in the CPC website already.
Kindly let me know how to rectify this. Thanks
Dear Latha ..If you have made the payment then then there is no need to rectify.
Very precise and helpful information in the article.
I have paid the Demand amount as mentioned in the demand order (sec. 154). I made the payment after doing “Submit” my agreement with the Demand.
Having paid this, do I need to do anything else?…. like Rectification request, etc.? Will the IT dept correlate my payment for the AY 20xx-yy with the Demand order for that year and correspondingly make required adjustments, corrections?
Another related question: If I wrongly mark a payment as Self Assessment for a future year, does that amount ever get counted in? Or is that lost?
Yes, they would do so and no further action to be taken from your side regarding the demand order.
May I know what do you mean by ‘Self assessment for a future year’? ?
May be I can add my query which is similar. While filing my return, I added the interest on my FD to my taxable income and paid the determined tax as “Self assessment tax” which even reflected in the Form 26As. However, I was sent a demand notice for the same amount (which I paid as “Self Assessment tax”) to be paid as tax on regular assessment. I did submit for rectification, but I was again given a demand notice for the same amount. Finally, I responded “Do not agree with demand but ready for adjustment” asking them to adjust my “self assessment tax” payment towards the outstanding demand. No response till date. It has been more than two months now.
Kindly take help of a CA.
Thankyou Sreekanth for your reply.
By “Self Assessment for a future year” I meant, payment made with minor code 300 but with the Assessment year wrongly chosen as a future year.
Example: In 2007 July I made a Self Assessment payment which was meant for AY 2007-08 – BUT, I think I wrongly marked it for AY 2008-09. So, now when I look at 26AS (tax credit stmt) for 2008-09 it shows that payment as Self Assessment. It seems to be lost because in the return for AY 2008-09 I did not realize the mistake and hence did not count that payment as Self Assessment for 2008-09. And looks like the IT dept will not correlate the payment towards AY 2008-09 if I did not mention it in the tax return.
Dear Atul ..I believe that generally the IT dept adjusts the excess payment (if any). Suggest you to take help of a CA.
Your article was really helpful 🙂 , Once I paid the demand tax Using ITNS 280 Major head : 0021 ( Individuals) and Minor Head : 400 ( Tax on Reg. Assessment), I was shown another demand u/s 245 ; Section Code = 220(2) (which is I believe interest on the earlier demand due to late payment), Kindly mention what would be the Minor head while paying for this new demand using ITNS 280.
While doing the transaction should I fill this new demand u/s 220(2) entirely in the field on Interest or rather divide it in tax and Edu. cess. ?
Section 220(2) is interest demand. You can select Minor head – 400 and show amount in ‘interest’ column.
Thank you Sreekanth.
In respect of the above mentioned thread, Should I now file a revised income tax return for that Assessment year (which is 2013-14) in my case ? Or is it fine to just pay the due interest alone.
Dear Neeraj..I believe that there is no need to file revised return, if you are accepting the demand and paying the dues.
We Have an Outstanding Demand of Rs 7450/-, we are Mistakenly Paid In Self assessment tax and also the response outstanding demand submitted with “Demand Is Correct”. how to rectify these Errors?. Please give advise
Dear Gopala..You can contact your Assessing office and get the Chalan details (Minor head) rectified.
I have received an intimation u/s 143(1) to Pay INR 20/-. When i checked in MY ACCOUNT, E FILE, Response to outstanding tax demand…it shows nothing.
Shall i pay the demand ? Kindly advise.
Dear Nitin ..You may kindly ignore the demand as it is less than Rs 100.
Thank u sir for exact clarification. Just one more doubt, Should i be assure that assessment for my oncome has completed for last fiscal year then and do nothing further.
Yes dear Nitin.
I got intimation from income tax department 143(1), my total income tax deducted 36546, but after calculation actual tax is 6307, so i filled for refund remaining amount 30239. but in that intimation dept. ask me to pay the amount 6307. already i paid 36546.
shall i pay then 6307.
also, i checked at income tax website under response of outstanding demand, outstanding demand is 6310 that is uploaded by CPC, when i click on submit response it shows three options
Demand is correct
Demand is partially correct
Disagree with demand
so which option shall i choose? as already i have paid more tax. and calculated tax is also correct by me and computed under section 143(1).
shall i choose demand is correct option
This is for which Assessment year?
Hope you have mentioned the TDS (Rs 36546) details in ‘taxes paid & verification’ section of your ITR.
First of all very big thank you for the article.
I did my e-file on 28th July 2016 for assessment year 2016-2017 and e-verified successfully with out paying my due tax Rs. 1230.
But I paid this due tax with option Self Assessment tax using challan-280 on 01 Aug 2016.
How to send this challan info to Income Tax Department?
Will I receive notice that Income Tax Return was defective?
Is there any thing to avoid the defective return ?
Please provide me your suggestion on this.
You can file REVISED ITR by disclosing the tax paid details in ‘taxes paid & verification’ section.
Kindly select the option of revised return.
Thanks a lot 🙂
I have income from Salary (TDS deducted) + interest from saving account (declared under income from other source)
there was additional tax in income from interest on saving account which I have paid through e-pay tax and I have BSR Code.
I have submitted my ITR-1 form & verified it today , noticed that still shows tax payable there is amount reflecting as which paid.
I understand from above article I have file revised ITR 139 (5) , when my tax paid will reflect and where ? so that I can file the revised ITR
when I can file this online to see no Tax payable ?
Dear Sanjeev …I am unable to understand your query clearly.
If possible, kindly consult a CA in person and take help.
Thanks for the details info. A very clear presentation. I had paid my tax dues for the AY 2014-15 and had received the acknowledgement. However, since I didnt logon to website after that and also as the mail ID provided wasnt correct, I missing my Tax demand notice. Now I am seeing that. The details say I need to pay Rs.1850 which I agree and it was dated on Nov-2014. I assume, they would have calculated the interest only till then. Now if I was to pay, how can I calculate the interest till now? Please guide
INTEREST U/S 234A: For late or non furnishing of return, simple interest @ 1% for every month or part thereof from the due date of filing of return to the date of furnishing of return, on the tax as determined u/s 143(1) or on regular assessment as reduced by TDS/advance tax paid or tax reliefs, if any.
Thanks a lot for the reply. The reply looks more like a statement under IT Policy. Anyway, is there a easy way to calculate the interest/penalty?
And also the Interest payable is not clear from the below on the total amount (My total demand is for 1820, I assume it includes some interest as well atleast till the notice date)
234A INTEREST 0 0
234B INTEREST 1820 1952
234C INTEREST 1,682 1,743
Without looking into the documents, it is not advisable to provide the numbers, hence the reply is more of a generic one.
Kindly take help of a CA.
I have just filed ITR online (on incmetaxindiaefiling.gov.in) and got it verified as well. Its showing 39K as taxes payable. how can i get ITR with zero amount payable. i can pay through link in the website, but what is the next step?
Dear Gagan ..Did you pay the tax dues and then uploaded your ITR? This Rs 39k is for which Assessment year?
I have uploaded an ITR and e-verified it with out paying tax dues. 39K is for FY15-16 (AY 16-17). last date is 5th Aug, 16. please revert with the solution.
I was filling the EFile ITR online(assessment yr 2016-17) in the income tax website and came to know total tax payable by me is Rs 2500. So please let me know should i submit the ITR and then pay the tax or first pay the remaining tax and then submit the IT return
You have to first pay (e-pay tax link) the tax dues, provide the ‘taxes paid information’ in your ITR and then e-file your ITR by uploading the xml file.
I have got outstanding demand notice from income tax department of Rs.38,080 for assessment year 2012-13 on August 2015,but not detail information was provided regarding how demand was raised. I disagreed for the demand. I also tried to contact AO but can’t succeed. I was transferred from my previous place so not possible to go income tax department to clear the false demand. What should I do to clear it???
Suggest you to consult a CA and you can request your CA (representative) to make personal visit to IT dept and contact AO to sort out this issue.
Kindly do not postpone it.
I received demand letter under section 1431a for AY 2015-16 with outstanding tax 630 Rs. I have replied the demand by accepting it. But I have not paid it yet. Do I have to pay this through challan 280 under regular tax assessment. If yes what would be the next procedure, I mean do I have to mention CIN anywhere. Do I have to file revised ITR for AY 2015-16 or nothing has to been done once payment has been done.
Also I received this on 18-09-2015. Is there any time limit to pay this tax? Is there any interest applicable for this period on the demand amount, if yes how to calculate it?
It is better you pay the tax dues as early as possible.
Yes, you can to pay it under ‘regular assessment’ category. There is no need to file revised returns (as you have already agreed to the demand).
I have disagree the demand but now to me it seems to be fine. Can I pay the demand now, will it be reflected in the demand status.
Tricky question. I am not very sure about this. Kindly consult a CA.
(But I believe you can pay the dues if you think the IT Dept calculations are correct)
Hi, I have got a demand (Interest Payable) for Rs.190/- for 2012-13. I agree with the demand and I want to pay it now. Should I pay interest for the period from 2012-13 to 2015-16 ? If so, how much is the interest amount that I should pay now ? Please clarify
If the demand is for interest dues till this FY, you can just pay the outstanding amount and clear it off.
I have a OTD of Rs 21k reflecting in the website for AY 2009-10.
The demand was raised in 2011.
I haven’t received any intimation, should I go ahead and pay the tax with whatever information I have.
I tried requesting for intimation but its giving some errors.
Dear manju..If you agree with DEMAND, you may go ahead and pay the OTD.
Thanks for the step by step explanation. I received the notice from Income Tax department of India for the return submitted by me for previous financial year (FY14-15). I PARTIALLY agree with the income tax demand and will transfer the agreed amount using E-Pay tax but how can I provide explanation why I agree partially ?
I am not sure if there is a provision for ‘partial dis-agree’ of tax demand in IT filing website. Kindly consult a Chartered Accountant.
Got the option to add comment in others (while submit). Thanks.
Dear RD..So there is a provision to provide ‘comments’ for disagreeing (partially) the ITD’s income tax computation?
Yes Shreekanth. There are checkboxes while selecting the partially disagree option. By checking checkbox “Demand Paid”, user can mention the challan details (paid using e-pay tax as described by you) and by checking checkbox (“Others”),user can mention the comments.
Dear RD..Thank you for sharing the details.
Dear Shri Sreekanth Reddy,
Thanks for the step-by-step guide.
I have paid a tax of Rs. 630 (Tax Rs. 610 + int Rs. 20) online, in accordance with the intimation u/s 143(1) for AY 2015-16, and the Tax Credit is also visible in Form 26AS.
Since there is no provision to put the IT 143(1) letter reference number in the challan, I am not sure whether the tax paid by me will be automatically linked by IT dept to the said intimation u/s 143(1).
Do I need to send a postal reply to IT dept informing them the details of the tax paid?
Your advise will be highly appreciated.
Dear Sampada..You would have selected the appropriate Assessment Year right, so based on that the ITD can match your tax dues. There is no need to send any mail (post) regarding this.
I have made the payment of 9220INR in Advance tax while e-filing my return on 26th Aug 2015. Now I got a letter that it is still outstanding.
I even chaeck and marked the demand is not correct and filled in Challan and all details.
It is not updated in Form 26AS aw well.
What should do?
Dear Abhipsa..Was Rs 9,220 a tax due amount or a part of advance tax payment? Without looking into the documents, it is tough to advice on this matter. Kindly take help of a Chartered Accountant.
You made my day.
Thanks for step by step process
Dear MAHMUD..Keep visiting relakhs.com 🙂
The deductor i.e., my previous employer/company paid me the salary minus the TDS in the year 2010. They also gave me Form 16A (TDS certificate) for the deductions. Next, I filed my IT return for AY 2011-12 & claimed my TDS.
Now after 5 years, I assume, they have rectified their TDS return and haven’t deposited the tax to Govt. Therefore, it is not mentioned in the Form 26 AS, and hence the income tax department has raised an Outstanding Tax Demand.
Can you please answer :
1. The deductor gave me Form 16A/TDS certificates for the deduction(s), but now, is not responding to my communications for the rectification. What should I do ?
2. As the AO is in other city, it is impossible for me to visit that city to appeal clarifications. Therefore, would you recommend me to pay the Outstanding Tax Demand, considering it is moderate amount ?
3. What should be my response to ‘Respond to Outstanding Tax Demand’ ?
4. After I make the tax payment, do I need to take any sort of action after that ?
5. If I make the payment, will there be any more disputes/ pay any more amount in future for this AY?
Would really appreciate if you could answer my queries.
Is it Form 16 or Form 16A.
Do you mean to say, they have modified the TDS return after issuing on the TDS certificate?
You can justify your point by showing Form 16 to AO and prove your point, but at what cost? Is it worth to bear the expenses or is it better to pay the amount as it is a nominal one? You may to take call on this.
If you AGREE to this demand online and pay the dues then there may not be any notice against this particular demand.
Thank you very much Shrikant for this useful article, this is the exact thing i was looking for. Your information is very comprehensive and easy to understand
Hi Sreekanth, While responding to outstanding tax demand under option rectification/revision filed at CPC, in addition to putting e-filing acknowledgement number, I have to upload 4 things.
1. Challan copy
2. TDS certificate
3. Letter requesting rectification copy
4. Indemnity Bond
I have the TDS certificate and challan numbers for tax remitted. Kindly advise on what is meant by “Letter requesting rectification copy” ?
Dear Kiran..I believe that you may have to upload your letter/email requesting for the rectification. (I am not very sure about this).
Thanks for the response. Revision was done over online and so there is no letter/email.
Dear Kiran..Suggest you to consult a CA.
I had paid the tax entitled to me for A.Y 2013-2014 by following your approach.
Payment was done on 6/4/2016
Today when I check “outstanding tax demand” it shows ” no records found” but when I want to check 26AS form it is redirecting me to NRITDPC website where as I stay in India.
Kindly let me know how to check if my amount is credited to IT department.
Dear Maithili..Even some of the blog readers have reported the same issue. Suggest you to kindly contact their customer care.
As part of IT submission for AY 2015-16 , Initially I had submitted the ITR1 form assuming that all the Foreign Tax Credit can be presented over there.
However, after getting the acknowledgement from IT Department, I submitted a Revision under ITR 2 Section.
My query is recently I received a mail from Income Tax ,stating that the “The Income Tax Department- Centralized Processing Centre (ITD-CPC), Bangalore is not in a position to proceed with the e-return filed by you, details of which are indicated above. The return is transferred to Jurisdictional Assessing Officer (in AST) processing of which is to be done by the Jurisdictional Assessing Officer who may be contacted for further clarifications if any. In order to know your current jurisdictional Assessing Officer (AO)” .
Could you please let me know how can I proceed further on this.
A.Y. – 2015-16
ITR(1) Original – Status is ITR Processed
ITR(2) Revised – Status is Transferred to AO
You may have to meet your AO and get this sorted out. Suggest you to take help of a CA and take this matter further.
To know about your Jurisdictional Assessing Officer contact details, click here..
Currently I’m staying is USA, and due to the work deadlines i’m not in a position to come to India for another one year.
So, Is there any other alternative to sort this out.
Dear Srinivas..You have the option of appointing a representative (can be a CA) and present your case before AO. So, do check out this option.
I am novice to tax rules and regulations.
I had an outstanding tax demand (section code-1431a) for AY 2013-14.
This demand is raised on 16-Jul-14. But I never checked it then.
And on 3-Sep-15, I have a notice u/s 245 issued. Only then I checked pending outstanding demand and responded as ‘Demand is correct’.
So can you please let me know what is my next course of action.
Thanks in advance.
Notice u/s 245 is a reminder notice about your tax arrears.
Suggest you to pay the outstanding tax dues at the earliest. Refer to the points mentioned in the above article.
Thank you for the update sir
Thanks for the excellent guide. I paid outstanding tax for AY 2009-10 today. How long does it take to get reflected in Form 26AS?
I have outstanding demand for the A.Y. 2007-08. I would like to pay the entire amount of demand. How i can check the status in 26AS as A.Y. 2007-08 is not available in the options.
Dear Deepak..You may have to contact the IT dept helpdesk and check about the tax credit. Read: IT helpline numbers..
Wonderful explanation sir. Thank you
I too received the notice to pay an outstanding amount of Rs. 510 for AY 2009-10. I accepted that it is correct and paid the amount through the method you described.
Is there anything that I need to do more?
Dear Prashant..Kindly check your Form 26AS and if it is reflected there then all is well..
Now, on the IT web site, I see the demand of Rs. 295 under section 220(2). What is this amount now? Are they going to keep on asking for it?
Dear Prashant..This can be in the interest amount on tax dues, suggest you to pay this outstanding amount too.
How to pay this tax? Same method?
Thank you very much Sreekanth for posting this details. This was really helpful for me in paying my outstanding and interest for AY10-11. I now see the challan reflecting in 26AS. Also in the incometax portal there is not anything pending. I see ‘no records’ in Respond to Outstanding Demand.
Do i need to do anything now such as file my return again for AY10-11 or request for rectification etc? or nothing to be worried now?
Dear Ajit..I believe that there is nothing to worry about now 🙂
Dear Sir, your comment is very helpful to me.
I have received an Outstanding demand of Financial year 09-10. I have made the payment couple of weeks ago. I read your input of verifying in the outstanding demand after 2 to 4 weeks. But just wanted to verify if the challan no is reflecting against my demand order hence clicked on AS26. It redirected to the TRACES-TDS website.
Where it is stating:
TDSCPC services for NRIs is available through https://nriservices.tdscpc.gov.in/nriapp/login.xhtml . Kindly register and access TDSCPC NRI services through same.
Is there anywhere else if I can see if my challan no for payment made is reflecting against my demand.
Dear Purnendu…Are you an NRI?
No I am Indian and staying in India.
Dear Purnendu..Kindly visit the Form 26AS link which is available on the left had side of e-filing website.
I got a demand of rs, 184 u/s 220(2) for the a.y. 2009-10. I paid the demand immediately through online and 26AS reflecting the same. But the site has not updated the same. on inquiry it was told to contact concerned A.O. Is there any way to get the adjustment online.
Dear Bhupender..When did you pay it? If its reflected on Form 26AS then there shouldn’t be any issues.
Pls help me with regard to tax demand raised ITR for AY 2009-10. Recently, while checking through my income tax returns, I found that Rs. 52270/- (39745 Tax+ 11332 Interest) outstanding tax demand is raised against me.
Later on, i checked the Form-26AS (Tax Credit) in incometaxindiaefiling.gov.in, but no transactions exists for that particular year against my PAN.
It seems my previous employer has deducted TDS but deposited with diff PAN (two digits in PAN exchanged)
Unfortunately,i lost the form-16 for that year.
Recently, i’ve asked for tax refund for other financial years and they processed and sent me a mail saying that “your refund is processed and it resulted in refund, but same will be adjusted against the out standing tax demand”
Pls suggest what to do in that circumstances..
I understand your query but it is advisable to consult a CA and get this sorted out.
I have got an outstanding demand for assessment year 2009-10, For which the income tax returned was already filed.
I have got the tax certificate as well. Please let me know what needs to be done.
Dear Raghu..The demand can be due to many factors, or can be related to previous years’ income too.
Kindly consult a CA and proceed.
I have outstanding demand of 1800rs, i paid online 500 rs using above process. but neither it is showing in 26AS nor in Outstanidng demand. What should I do?
Dear danish..any specific reason for making partial payment only? When did you make the payment? You may contact IT helpdesk.
Dear Sir, Thank You for your advice..
Dear Sir, after paying the outstanding tax demand, it is still showing the amount is outstanding in “my pending actions”.
but my 26AS is showing the the credit of the amount. What I need to do ..??
Dear Tabrez..When did you pay the amount? If your Form 26AS is reflecting the transaction then I believe that there is nothing to worry.
Suggest you to contact IT helpdesk and recheck.
Thanks Sreekanth, I followed the instructions and made the payment. I had 11096 shown as outstanding on the e-filing website for Ay 2009-2010.
I rcvd INTIMATION U/S 143(1) in Sep 2015, which said below on outstanding demand,
Sec 220 (2) – 11096
Sec 1431a – 14590 as balance
Total Outstanding demand payable (8-9-10) (excluding interest u/s 220(2)) mentioned as 25,686
Now how do I pay the balance 14590 and close this.
Thanks in advance!
If the balance amount is under section 143 (1), you may follow the above steps and pay the outstanding amount.
Kindly note that Sec 220 can be related to interest dues on delay of tax payments.
Thanks Sreekanth. But it does not show up on my e-filing account online.
It only shows 11096. Does it only show Sec 220?
Trying to be sure before I pay as I expect this to close and not drag any further.
Did you file ITR online for AY 2009-10?
Suggest you to call IT Help desk number to re-check and pay the outstanding amount too.
Yes, status is shown as ITR processed.
Then suggest you to kindly cross-check with IT helpdesk and pay the dues.
I have outstanding demand for previous financial years like 2008-9,10-11. Will I need to pay interest for those outstanding demands. If yes, how to calculate. Will it not be calculated automatically with e-pay tax ?
Yes interest will be charged. Suggest you to consult a CA.
Thanks Sreekanth. Will consult CA then.
I got a mail from IT dept With INTIMATION U/S 143(1) OF THE INCOME TAX ACT, 1961 where there is demand for amount payable Rs 100 .
As I heared that below 100 no need to repay and above 100 need to pay but what if net payable is RS 100
Do i need to pay Rs 100 ?????
Dear kumar..You may ignore the notice.
Thank you very much sir . I was able to pay the demand notice intimation issued u/s 143(1) by following the steps detailed out here.
My wife got a mail from IT dept With INTIMATION U/S 143(1) OF THE INCOME TAX ACT, 1961 where there is demand for amount payable Rs 10 .
Do i need to pay Rs 10 as i hear below Rs. 100, there is no need to pay?
How can i pay the Rs 10?
You can ignore the notice dear Satya..
i have paid advance tax through my internet banking but i could not received receipt of payment but my account id debited of Rs.15000/- successfully how i receive the receipt of income tax site
Dear Ajay..You can check this (tax credit) on your Form 26AS (if the payment is through). You can also download the receipt from your banker’s website.
I have received a demand of Rs 1. What should I do?
Just ignore dear Sanjeev 🙂
The Income tax department has issued a cheque for Rs 12,010 against AY2008-09 by mistake when the refund due was Rs 463 only. How to return the amount ? Which challan I should use ? This was credited to my account. I need to return that extra amount as there is a demand against the same AY due to TDS mismatch.
Dear Srinivasa..when did you receive this cheque?
Thanks a ton for the information. Just one query.
I have made payment as per the demand. Now do I need to file a revised return?
Dear Manas..not required.
Thanks Brother from other mother.
Good Article and I followed the same to pay demand pending of AY 2010-11 w.r.t wrong interest calculation. I see 26AS reflecting amount paid via challan. I have the following question.
1. Do I need to file rectifiction request. If yes, which category.
2. For pending demand, should I say “agree with demand”
Or I dont need to do anything w.r.t. 1) and 2) and IT will notice challan filed automically and clear pending demand without filing any rectication or revised return or selecting any option “demand” – accepted/partial/disagree
Look forward to your reply and thanks for the help
1 – No need to file.
2 – If you have already paid the dues, AGREE.
Thanks for the quick response. So no need to file revised return or rectification request, right? And for open demand, I should simply click agree and hopefully IT will settle it.
Pls. confirm. Thanks.
Dear Gandhi..Yes, you may also contact IT helpdesk for more info.
Dear Sreekanth, Thanks for the details provided on section 143.
I have also received an outstanding TAX demand of 171 Rs for year 2006-2007 but there is no details provided and hence I am not aware whether this 171 Rs is interest amount or principal amount. The portal is also showing that a Notice u/s 245 issued on 26/10/2015 but I have not received any of this intimation. The portal is not accepting the “resend of intimation request option” as the case is for 2006-2007.
Please suggest, under which category the amount should be paid to close the case.
You can pay it as ‘income tax due’ and close the issue. You can also contact IT help-desk and get more details.
Thanks for prompt reply & your valuable advice.
Under Section Code 220(2), there is outstanding amount, but there is “No Submit response option” available, it’s blank. How to proceed such scenario and how to pay the outstanding amount under section 220(2), online?
Which Challan ITNS No, Tax Applicable, and Type Of Payment, i have to choose?
For the demand against which there is “No Submit response option” available such demand is already confirmed by the Assessing Officer. Kindly contact your Jurisdictional Assessing officer at the earliest (or) call IT helpdesk.
Thanks for your advice.
Thank You very much Sreekanth, it is well explained article. Keep it up !
Thanks for explaining this. am able to pay CPC 220(2) by referring this document.
Very well written article. Thank you so much.
Today just while exploring various links of IncomeTax website I happened to encounter a pending demand of 2930 Rs from assessment year 2010-11. It appears my employer either missed to submit the TDS or I don’t know what happened. But I did pay the TDS. During that year I filled my ITR manually.
It would cost me much more to go back to ex-employer and ask for details or what happened. So best I thought to just pay and get rid of this demand. Who wants issues with IT dept. anyway.
In case of Penalty (220 (2)) which challan I should select 280 or 282 ? and Type of Payment (400)TAX ON REGULAR ASSESSMENT ?
Challan no 280 & Type of payment – 400, are applicable.
Thanks for your advice on payment of Interest under Section 220(2) .
Now since I have paid pending demands for ay 201-11 and 2011-12 as well as interest on these demands do I need to file revised returns for these years or these cases shall be settled by department of its own.
If everything is reconciled, no need to file revised returns, these should get settled by dept.
Thanks a lot. Its very informative.. Much Appreciated.
I was intimated outstanding demands of Rs 800 and Rs. 1120 for the AY 2010-11 and 2011-12 under sec 1431a and Sec 154 respectively by CPC Bengaluru vide communication dated 21.08.2015 sent by email on 21.09.2015 under Sec 245 after processing my returns for AY 2015-16. Al though the calculations done on Income Tax Calculator of Income tax Department of respective years did not tally with the Calculations downloaded from CPC I paid the Outstanding Demands in order to settle the case and avoid unnecessary hassle.The outstanding demands were shown as raised by jurisdictional AO on 01.11.2011 and 16.10.2012 respectively and were to be settled by him but I was never intimated these demands before 21.09.2015.
Now CPC Bengaluru has raised other demands of Rs 376 and Rs. 396 respectively for these years under Sec 220(2).
My Questions are:
Which Form is to be used to make payment of these demands?
Is it justified for Income tax Department to charge interest for delay payment without ever intimating the demand earlier?
Is there any remedy so that the Income tax department does not charge the tax payer for the delay caused solely by them?
Your advice shall be highly appreciated.
Sec 220 can be related to interest dues on delay of tax payments. It is tax assessee’s responsibility to calculate his/her tax liability accurately by disclosing correct income and then pay taxes (if any) / file ITR on time.
An individual can disagree if he/she thinks that IT dept’s calculations are wrong and can contact AO to sort this out.
Thanks for writing this article!
I have received a demand intimation as “Income tax Intimation U/S 143(1)”. According to the IT dept.’s calculations, I need to pay an additional Rs. 10. I am a bit confused now as you have said “The intimation u/s 143(1) is sent for tax/interest demand of Rs 100 and above only).” and also the intimation says “The payment can be made using the printed challan enclosed. The Tax Payment challan is enclosed where the Tax Payable exceeds Rs. 100.” I did not find any challan enclosed.
So do I have to pay Rs. 10 now or not?
Thanks in advance
Dear Sid..Kindly ignore the tax notice.
I had paid the Tax Demand for the AY-2010-11 this year, after It had listed under Demand on tax website. This month again Demand is generated for the same AY-2010-11 for Rs.158 Under Section Code 220(2) Is it Interest? for the previous Tax Demand? Which option I should Choose as Tax Type and in Bank Website (Penalty/Tax Amount) ?
It is interest amount which is due.
In case of delay in payment of tax, the assessee shall be deemed to be in default and liable to pay simple interest u/s 220 (2) @ 1% for every month.It can be treated as penalty.
I have received an intimation from the Income Tax department u/s 245 a few weeks back. The intimation states that there is tax outstanding to the extent of Rs.3983 for AY 2008-09.
I do not have the physical copies of Form 16 & 26AS for AY 2008-09 with me. Soft copy of these forms is not available either on the income tax portal or with HCL HR for AY 2008-09. I have not received this intimation before.
While I do not mind paying the tax in case of a genuine error in tax computation, I would like to know the details of this outstanding balance before I pay. Is there any way to get the details?
Please could you guide me on how to proceed with this. According to the email, the decision would have to be submitted before 23th Oct.
To get the required details you may contact IT dept helpline no or you can contact concerned AO.
Thanks for your article. I have followed and completed my outstanding payment through (400 Tax on regular assessment). I have made my outstanding demand on the pending interest amount Rs. 550 for 2008-09 after adjusting my 2015-16 refund amount on 02/Oct/2015, but still not reflected in outstanding demand. Also don’t have the 2008-09 AY form 26as, because I have filed my return manually on that year.
Please help me what to do next.
Your payment will reflect in this year’s Form 26AS. Kindly check that, if it is not reflecting then you may have to wait for few more days.
Thanks for your reply,
I have verified my Form 26AS for the AY (2015-16), in the PART C section is not mentioned anything.
Anyway, as you suggested I’ll wait for few more days.
Even I have received the same. Rs. 10 as the net payable amount. And also, I checked in the efiling portal it says that the status is – ” NO DEMAND NO REFUND” and also in the outstanding demand notice it says “No Record Found” what does this mean? Should I pay Rs. 10?
Dear Deepak..kindly ignore the notice, this will get adjusted in your future ITRs.
I HAD RECEIVED DEMAND FROM CPC FOR A Y 2013-14 AND I HAVE PAID R A TAX ( DEMANDED TAX + UPTODATE INTEREST ) FOR A Y 21013-14 IN MONTH OF MAY 2015. BUT EVEN NOW THE TAX DEMAND IS BEING SHOWN ONLINE. ALSO I HAVE RECEIVED LETTER UNDER SECT 245 STATING FOR ITR OF A Y 2015-16 SAYING THAT THE ITR HAS BEEN PROCESSED AND REFUND IS DETERMINED BUT IS KEPT PENDING FOR ABOVE OLD TAX DEMAND.
PL TELL ME WHAT IS TO BE DONE NOW. AND WHATS STEPS ARE TO BE TAKEN AFTER PAYING R A TAX SO THAT OUTSTANDING DEMAND WILL BE CLOSED.
On filing my returns for AY 2015-16, I received a communication from CPC, Bengaluru under section 245 that my return has been processed and has resulted in some refund
but it shall be adjusted against ‘out standing demands of Rs 1120 and Rs 800’ for the AY 2010-11 and 2011-12 under section 154 and 143(1a) respectively uploaded by jurisdictional AO which is ITO W-4, Panchkula.
I never received any notice / intimation either from ITO or CPC , Begaluru in this regard nor do I know how these outstanding amount have been arrived at.
As suggested by you I checked up Form 26AS for these years but there is no outstanding amount indicated therein.
I also submitted request at Income Tax Website for supplying intimation under the relevant sections for these AYs but it also indicated that there is no such information.
I shall be thankful to you if you can guide me to enable me get the required information.
Should not be there any time limit to raise demands for previous years and hold processing of returns/refunds for the current year on account of such outstanding demands which have not even been intimated?
Thanks in advance
‘In the intimation u/s 143(1) for AY 2015-16 via E-mail from CPC, I.Tax Deptt, there is demand of ‘Net Amount Payable’ of Rs 10. when I checked on incometaxindiaefiling.gov.in , there is no link of Outstanding demand in ‘my Account’. And in link ‘ Refund/Demand status’ it is showing- ‘No demand no refund for AY 2015-16’.
but i checked the income tax website sections ‘ Tax Credit Mismatch ‘ and ‘Response to Outstanding Tax Demand ‘ and found everything seems right. Do I need pay 10 rs and file revised return? Please help
Even I have received a Rs. 10 demand, and the ‘Response to outstanding tax demand’ shows NO RECORDS FOUND. Do I need to / How do I pay the said Rs. 10?
Even I have received the same. Rs. 10 as the net payable amount. And also, I checked in the efiling portal it says that the status is – ” NO DEMAND NO REFUND” what does this mean? Should I pay Rs. 10? If so, how?
Dear MP..you can ignore the tax notice.
Dear Rajendra..ignore the tax notice.
In the intimation u/s 143(1) for AY 2015-16 via E-mail from CPC, I.Tax Deptt, there is demand of ‘Net Amount Payable’ of Rs 10. when I checked on incometaxindiaefiling.gov.in , there is no link of Outstanding demand in ‘my Account’. And in link ‘ Refund/Demand status’ it is showing- ‘No demand no refund for AY 2015-16’. Need I pay the demand of Rs 10 or to file Rectification request?
Dear Mr Reddy,
Thank you for taking the time to explain this process in detail.
Just as an update, I found that the link shown for Outstanding Tax Demand on the efiling portal has changed.
The Outstanding tax Demand link is no longer under My Account > Outstanding Tax Demand.
It is now moved to Efile > Response To Outstanding Tax Demand.
Best wishes and best of luck to your blog users and clients !
Dear Suresh..I have updated the article. Thank you so much for sharing this..Keep visiting 🙂
I have a refund of Amount for AY 15-16.
I got an intimation u/s 245, that the refund will be adjusted against my outstanding demand for AY 13-14.
I already raised the rectification request for AY 13-14 for salary mismatch on 02/Sep/2015. The status for the same is showing submitted.
Now the intimation U/S 245 receives on 03/Sep/2015, says that the refund will be adjusted against my outstanding demand for AY 13-14.
As I already filed the rectification request and there should be not be any demand after processing, i dont want it to adjust as the tax has allready been paid fully.
In Outstanding tax Demand, I opted for Disggree with Demand Option.
But there I have to provide the challan copy, Form 16, rectification letter copy and the indimenty bond.
I can submit Challan copy and Form 16(2 are there). But i dont have any idea of the letter and the bond.
Can you please help me into this.
Dear Hitesh…Kindly consult a CA with regards to this matter..(Not advisable to provide suggestions without actually looking into the documents..)
Thanks for this article.
In the intimation email 143(1) pdf I got , it is shown as in Item No 46 , “Net Amount payable As Computed Under 143(1)” as Rs. 5 and in ItemNo. 49 the “Net Amount Payable” is as Rs. 10.
When I login to incometaxindiaefiling.gov.in and chcked the Tax credit mismatch for AY 2015/16 it is shown TDS/TCS CLAIM AMOUNT as Rs. 234 and AMOUNT(₹) AVAILABLE IN 26AS as Rs. 232.80
What Should I do? Need I pay the amount?
Dear Sijo..You may ignore this one..
Thank a ton for this very useful information Sreekanth.
It helped me a lot.
Nice to know that my article has helped you in paying the tax dues. Keep visiting 🙂
Thanks much for the detailed posting to deal with sec143(1)
Keep visiting dear Laxman..
When we get outstanding records, before filing IT or after filing ?
Thank you so much for the valuable information 🙂
Welcome dear Nymisha..Keep visiting 🙂
dear gopal .k i have seen yourcomment dated 27th august ialso to pay some amount of intrest u/s220(2). will you please make me to know how to make payment on line and where from i can get that related. thanking you challan form
This might sound a stupid question, but I am bit confused here.
I receive an intimation email for U/s 143 (1), where it shows that I have paid 4 Rupees less. But when I check the Net Amount Payable it show as Zero “0” . So should I go head pay that 4 rupees or should I pay it next time?
Dear Shams..kindly ignore it 🙂
Hi Sreekanth Reddy thank you so much dear. i was woundering when i was receiving the 143(1) post after googling i got your page and did as per your instruction. everything worked fine now i got relief. usually i wont post comment to any blog but here i logged in my syster specially wanted to thank you and give confidence to others. Hi all 143(1) is nothing now easily we can manage dont worry be happy 🙂
Dear Sangeeth..Happy to know that you found my article useful. Keep visiting 🙂
Thanks for providing the steps to pay the amount .
Have query when we need to pay the challan,after the submission e-File IRT form on the Income tax portal , Or while fillin the data in e-File IRT for protal..need to give the challana number on this.. how it is.
Can you please brief about the steps.
I did not understand your query..
I had some income tax outstanding aroung 20000 including interest and late charges. TOday i made payment of that amount. But i did not mentioned the amount in individual field like interest amount late charge. I just enter whole amount in income tax filed and same reflected in total field. Transaction was sucessfull and i got receipt as well. Will that create any problem as i did not segregated the amounts?
In efilling site still 20000 is being displayed as tax to be paid section. Can i ignore it as of now and submit my ITR?
I believe that it shouldn’t create any issue. Do check your Form 26AS and this payments should be reflected in few days.
I have received intimation , under tax payable as per computed net payable amount is Rs. 3 /- and net amount payable shows Rs. 0 /-.
do I need to do something or theres nothing to worry about ?
Dear Sharyu..Kindly ignore this notice.
Dear Shri Sreekanth Reddy, This is with reference to my query dt 10.8.2015 and your subsequent clarifications. My payment was accepted and subsequently, I was asked to make further payment of Rs 530 as interest u/s 220(2). I made that payment also. Now, my pending actions are closed and now displayed as “No pending actions”.
This message is to express my sincere thanks for your guidance for closure of outstanding demand under my pending actions.
What penalty code you have entered? please share, I have a same case.
Dear Shri Manirul, I made entry as per the clarification given by Shri Sreekanth Reddy in his reply dt 13.8.2015. Your entry shall be based on the section under which notice is issued to you. Further, I feel that if demand is u/s 245 with section code 143(1), the amount may be indicated against “tax” also although I indicated against “penalty”and cleared by IT dept. (This is my opinion and I do not have any expertise in this field.) If section code is 220(2), the amount is to be indicated against ïnterest”. I feel that what is more important is —the major head, minor head, challan number, assessment year etc are to be correctly indicated as outlined in this article.
Dear Gopal, thank you for sharing your inputs.
Dear Manirul, You can pay against ‘tax’ . As Gopal said, make sure the other important details are correct.
Thank you for sharing the update. Keep visiting 🙂
In AY-2010-11 I worked for two companies, Previous company for 2 months (apr, may) but did not received form-16, so I have submitted return for present company’s income by hard copy. Now in AY-2015-16 I got a intimation U/s 245 which says that refund so determined will be adjusted against outstanding demand. Outstanding demand is shown for 2010-11 though I have not received any intimation then. When I checked form-26AS ( in 2010 i dont know about this), it shows some amount paid by previous company but did not cut TDS, I checked bank statement of 2010 and it confirm the payment for final settlement. Now I want to pay the outstanding demand as explain by you ( heart-full thanks), please guide in which head I shall paid the demand like “income tax, surcharge, Education cess, Interest, Penalty and Others” Pls. Help.
I have to pay the IT demand notice amount for the FY 2013-14. I gone through the procedures above for online payment, but i having one doubt. How do we calculate the interest and penalty amount. I am having demand notice for amount 6140. Could you help me paying the amount through online?
Dear Gopalakrishnan, you can follow the steps given in the article and make the payment. Do you agree with the IT dept’s demand?
I have accepted the demand amount (raised on 07/02/2014), but in order to calculate the interest and payment break down while making the payment raised a query to you. I have done the payment break down for the demand amount 6140. Please correct if anything wrong in the below break down
Basic Tax = 6140 / 1.03 = 5961
Edu Cess = 6140-5961 = 178
Interest = 6140 * 16 * 1 /100 = 982
Total = 7121 Rs.
I have observed that IT dept accepts the payment even if you pay the entire dues under the head say ‘Taxes’ or ‘penalty’.
Hi.. I had received the demand for Interest Payable. I have paid that one through online, but while filling the form I had selected option (300) Self Assessment Tax instead of (400) Tax on Regular Assessment. Since I was not aware about the options to choose.
I am seeing the entry in my Form 26AS for the tax amount paid but which is under Minor Head – 300.
After paying for requested demand, still it is showing me the Demand under Pending Activities on Dashboard. Do you have any idea on this ?
Taxes paid under ‘300’ can be adjusted with your future tax dues. I believe it is better to make payment under the head ‘400’ again. What is the outstanding due amount?
You may check with IT dept. Click here for Contact numbers.
After paying the amount mentioned in demand notice, should we file the IT returns again? If yes, can you please share the details as to how to re-file the Returns?
Dear Ashok..No it is not required. You may just cross check your Form 26AS if your tax payment is reflected or not.
i unknowingly submitted outstanding demand notice u/s 1431a as agreed… how to retrieve that and i submitted grievance will it works in favour….
Dear Prabha..I do not have answer to your query. Request you to consult a Taxation expert or a CA. I will surely try to find out the answer.
hi..my c.a has done the computation for this year..i have to pay some 10k as tax..but he has asked me to transfer it to his account so that he pays it online..is that ok? and can you please share a sample copy of a challan..wanted to have a look at it..thanks
Suggest you to pay it from your account. Click here to download sample copy of Challan.
I have not received intimation for outstanding demand but it is showing in the website. How can i request the intimation details again.
For which Assessment year this demand belongs to?? Under which section did you receive the intimation?
You can request through IT E-filing website.
Your article on payment of outstanding tax demand is really very useful. I followed this article to clear my tax demand , when I was terribly confused and helpless on how to go about it.
Thanks a lot . Good wishes.
Thank you Vipin. Nice to know this. keep visiting 🙂
Recently, when I logged in for filing return, I saw a link “My pending actions” notifying under 143(1) outstanding tax demand of Rs 1053 for AY 2005-06.I have not received this notification earlier (My PAN permanent address is obsolete; However, I have updated my contact details in my profile three years ago). As this is for 2005-06, there are no details regarding this in website in my account and also there is no form 26AS for 2005-06 in website. I gave response as “Demand is correct”. It says that this demand will be taken up for adjustment against my refund.For AY 2015-16, as per my return, there will be no refund due (no demand no refund). How the above demand will be adjusted?
IT departments sends tax notices to the address that your PAN is linked and not to the one which is updated on e-filing website.
If there is no refund in this assessment year then it will be adjusted in future assessment years. You may also pay the taxes as indicated in the article.
This is in continuation to my query dt 10.8.2015. Thank you for your clarification (dt 10.8.2015). I tried to make payment of outstanding tax demand of Rs 1053 as indicated in your article. In the end it asks for details Tax… Surcharge… Penalty… Education cess… Interest… Others… The notice which I received does not show any break-up. The notice says that the outstanding demand amount is 1053. Please advise me where I should enter this amount 1053. Further, it asks me to enter penalty code 11C or N11C. What should I enter here? Thanking you in advance.
You can pay the amount towards ‘Penalty’.
Code 11C is for Penalty Order u/s 271(1) (c) and N11C is for Order Other than u/s 271(1) (c).
(Looks like the dues are towards penalty. You may consult a CA).
If it is section 220(2) and Response column is empty, I think it is Interest. That’s how I deducted and paid mine.
Yes, Section 220(2) is related to ‘interest amount dues’.
Dear Shri Sreekanth Reddy,
On receiving your FIRST reply dt 13.8.2015, I made payment as per your advice. As indicated in my previous communication, Section code is 143(1). Notice issued u/s 245 [NOT under 220(2).]. Hence, I feel it would not be under interest. Hope everything will be ok.
Thank you very much for guiding me to make payment.
really a good article with screen shots !!! thanks
Welcome dear Piyush..keep visiting 🙂
can I pay outstanding income tax of other person through my net banking a/c.
Dear Vinay..I believe you can do so..
but please explain where I filled other person PAN in e-filling website through my e-fillig log in .
Dear Vinay..I did not understand your query, kindly re-phrase it.
How to check tax credit 26AS for AY 2008-09 as details from AY 2009-10 only are available on Traces?
Dear Bharat..did you receive tax demand notice?
On efiling site, there is outstanding demand for AY 2008-09, which I came to know just recently. I have accepted the demand amount (less than Rs. 5,000) and then paid the amount online in last week of July,2015.
But site is even now showing the same outstanding amount. Hence, I wanted to know how to check 26AS for that AY so that I could check receipt of tax paid.
Any suggestion, how to have this O/S demand closed as I have already paid the amount?
The tax payment will be reflected in the current Financial Year Form 26AS.
I checked all 26AS availbale from AY 2009-10 to 2016-17, but I could not locate the amount I paid recently for AY 2008-09.
Suggest you to wait for few more days and check your Form 26AS. Did you file this year’s tax return?
I received a demand notice u/s 245 for AY 2012-13 under section 1431a for an amount of 17620/-. I already replied twice through ITR portal that i disagree with this demand as i already paid all my income taxes through my employer. I also have form 16 and 12Ba with me including all the relevant information for the payment of my income tax for that AY 2012-13. I also have a refund of about 15000/- in financial year 2014-15 for which i got another notice that my demand has been adjuster against my refund.
Can you please let me know how should i proceed? I am not sure i might not have submitted itr for AY 2012-13 for which i got this demand. Can i file ITR for that year now ?
Consult a chartered accountant at the earliest, do not postpone. Get this sorted!
Thank you Sreekanth for your reply. I will consult a chartered accountant. Also wanted to know can i file my ITR for this financial year, or should i wait to consult first ?
Dear Shahid..advisable to consult CA first and follow his/her suggestions.
I got a demand notice under Sec 143(1) of around Rs. 5,000 when, in fact, I have claimed a refund of Rs. 19,000. On going through the notice I found that there is a clear calculation error from the IT Dept. side and my claim is correct. I have asked for a rectification request on the IT Dept. e-filing site asking them to reprocess the return.
Do I need to pay rge demad amount while the rectification is being processed – the last date for payment is 24th Aug 2015. Is the Dept return calculation processing not computerised – how does a calculation error happen – Is it done manually and then uploaded?
Let’s wait for the IT dept to come back. It is computerised. Else, kindly consult a chartered accountant.
Dear Mr. Sreekanth Reddy
I have received a demand notice u/s 143 on 30.06.2015 for AY 2014-15, I have paid the demand notice amount of 990 as was mentioned on 06.07.2015 under interest section in challan ( I have receipt of challan with me), but as i was unaware that i have to first acknowledge the demand notice which i did later wards on 20.07.2015. On 20.07.2015 i acknowledge the demand notice by accepting it is correct . Now my concern is till date i have not received any intimation from ITD and when i am logging on e-filling it is still showing demand notice under actions pending.
Now i want your suggestions that should I wait some more time so that my demand notice will be cleared by ITD or do I have to re pay the amount.
Kindly revert with your expert suggestions.
Thanks in advance.
Kindly check your Form 26AS to know if Rs 990/- has been received by the IT Dept??
Firstly thanks for your prompt revert, seriously I was not expecting your reply so early but you did and I am really amazed.
Secondly, as told by you i checked my form 26as and it is showing tax paid under Part C (Tax paid other then TDS or TCS) .
So what shall i do now, wait or do i need to do something , because it is still showing demand payment under pending actions.
Form 26AS is a proof that you have paid the dues. So, suggest you to wait for few more days and check the status.
I hav got an intimation from CPC bengaluru for AY 2014-2015 . While filling returns online in 2014 i paid self assessment tax as 4070 online ( Major head 24 Minor head 300 )with all details like BSR code and challan number. I can see the same details on Form 26 AS , Form return 2014.I even validated the CIN number on website Oltas.
In the intimation all details are matching but self assesment tax in not shown in section As Computed under section 143(1). its showing under as computed by tax payer section.
Form 26 AS shows it , Form return shows it and even bank through which i maid online payment shows the details of CIN ( challan) . have already paid the amt but tax intimation is somehow not picking it up . What should I do now ? Can i put a rectification request ?
It is very tough to advice without looking at the documents and it is not advisable too (taxation is a very sensitive topic). Kindly contact a CA in this matter.
Did you have any arrears for previous years?
I am a salaried govt. employee. I have recently received an intimation U/S 143(1) from CPC Bangalore in which the department has demanded tax amount of Rs. 21,708/- for AY 2014-15.
-In this regard the total tax liability as calculated by me and deducted by my employer at source is 17683/- while the department has calculated it as Rs. 18142/- to which I may agree and ready to pay the difference amount of Rs. 737/.
-The problem here is that the tax amount already paid by me is shown as zero in the intimation letter column number 40. While my form 26AS is showing the full amount of Rs. 17683/-, the IT departments intimation letter is showing it as unmatched.
-Hence the total amount demanded by IT department is Rs. 21708/- after adding interest on the full amount.
So please help me how should I approach the department to rectify this issue.
Some confusion here..
You have mentioned that IT dept has arrived at tax liability of Rs 18,142 with net outstanding amount @ rs737 and again Rs 21,708 as the outstanding amount?
Kindly look at these rows in the intimation letter – TDS amount, self assessment amount (if any) as per your calculations and also look at ‘net tax/amount payable’ form IT dept side.
Just above the item “demand identification no” you can find ‘net amount payable’. That is the amount that you may have to pay online.
Thanks for your prompt reply Shreekanth!! I really appreciate!
Yes I could not mention the issue clear and precisely.
So for AY 2014-15 the total tax liability as calculated by me was 17583/ and my employer deducted 17683 as TDS. While the IT Department has computed the tax liability in the demand letter under section 143(1) as Rs. 18142/.
-I have already paid 17683/ as advance tax and self-assessment tax. The problem is that the demand letter does not acknowledge this 17683 amount as paid and shows it as mismatched despite it being visible in form 26AS.
-IT Dept. has calculated interest etc. on the whole amount of Rs. 18142/ instead of just the difference of 18142-17683=459/-
So the total tax demand includes the difference in calculation of tax + the amount already paid by me + interest on this whole amount.
While the tax demand should have been 459 + interest, it is now 459 + 17683 + (interest on 459+17683)
So what should be my course of action now?
Were there any tax dues for previous years?
I suggest you to consult a Chartered Accountant as it is very tough to advise without looking at the details and it is not advisable too.
Hi, I recieved an 143(1) intimation and outstanding payable is found to be INR 3 due to credit mismatch on TCS by the bank. I paid the demanded amount of INR 3 via pay just wanted to check if I need to do anything else such as resubmitting the return. Please advice.
You could have ignored the tax notice. (upto Rs 100, tax notice u/s 143 can be ignored. Tax dues will be adjusted with future tax payments).
Thanks Sreekanthji for your reponse. Though there was no demand number on the notice but i still made the payment as it was meagre INR 3.
Hi Sreekanth, I received a 143(1) intimation and paid the tax online after checking the info on this page , and after that I clicked on the submit link on the ITR site , so is this okay … so the order should be first submit/accept the tax demand online on the ITR site and then pay the amount online ? Please confirm !!
It should be fine dear Samrat..
Thanks Sreekanth , This page helped a lot today ..
This is really helpful. After 15 minutes of search, I luckily ended on this page which helped me pay me outstanding demand.
Nice to know this…keep visiting 🙂
Thanks Sreekanth, For giving detailed information on payment of addtional taxes if any.
I have query on my additional income (through bank deposits). Wanted to know if i can pay this additional tax through “Challan no /ITNS 280”. if not could you please advise on correct Challan no. Thanks in advance.
Am Salaried, TDS deducted on salary —— NILL TAX
For Bank Deposits – No TDS not even 10% deduction – I have calculated myself and and put the interest in additional income in ITR-1 —— TAX PAYABLE — Want to know the Challan or way through which i can pay this amount and complete my ITR-1. Hope i can submit online ITR-1 after making this additional tax amount. Please correct me if i am wrong.
Also let me know type of payment is 300 and FY 14-15 (AY 15-16).
Thanks in advance
You can pay the tax dues for this AY 2015-16 using ‘e-pay taxes’ option in e-filing website.
Yes, you need to select ‘300 – Self assessment tax’ to pay the taxes.
If you have received tax notice and paying the outstanding demand taxes then select ‘400 – tax on regular assessment’.
This page helped me a lot in replying to the intimation under section 143(1). Also, in payment of the demand amount. Thanks.
Thanks for the explanation. I received a demand notice 50 days ago (> 30 days). Would you please let me know how much penalty/interest, I should pay above the actual demand (INR 1,740)?
Also, should I just pay the total amount (demand+penalty) by the procedure you listed here?
Kindly visit the e-filing website and accept the ‘demand notice’ and pay the taxes as per the procedure given in the article.
I have two form 16 (switched from 1 company to other) for the Assessment year 2015-2016.
With the two form 16 consolidated and e-filled all the detail and submitted ITR-1 in incometaxindiaefiling.gov.in. only after that submission get to know i failed to put salary information under Income detail tab in ” B1. income under salary/pension”. I contacted help desk for modify the salary information and they guided me as below:
Main Screen > Downloads > Income Tax return Forms > Download the required form
Update the form with the below specified details:
Under Income Details sheet:
Return filed under section (Select (Revised 139(5))
Whether Original or Revised ( Select R – Revised)
Enter Original acknowledgement number and date.
Enter other required details
Update the revised details,generate and upload the XML.
i have revised and uploaded the XML as per advise.
So Here my query is:
After adding my salary detail, get to know i have to pay sum amount as tax. Could you please guide how to pay the tax amount and do i need to again download the XML file and need to update Challan no under sheet “TDS” in table “21 IT Detail of Advance tax and self assessment tax payment”.
You can find an option ‘e-Pay tax’ on left side of the website. You can pay the outstanding taxes online and furnish the tax paid details in the ITR and then file.
Hi Sreekanth Reddy,
Your Post is really very useful and informative,Can you please tell me that after we receive intimation u/s 143(1) and there is tax payable of 441 Rs. Do we need to pay that amount and again file ITR .In this cases when can we say that filing of IT is completed.
Really appreciate your help in advance.
You can accept the ‘Demand notice’ online and pay the taxes, can follow the procedure as given in the article.
There is no need to file ITR for that Assessment Year again.
Thanks Sreekanth Reddy for reply.What about intimation u/s 143(1) which says as amount payable,is it valid or defective.Cant I get new intimation u/s 143(1) showing amount payable a zero.If old intimation is valid then it showing as amount payable which i would pay.
Valid means, that you are accepting that IT dept’s calculation is right and you are agreeing to pay the dues. Once you pay the dues, the outstanding demand tax status will disappear.
Sreekanth Reddy for help:)
thanks a lot sir, you’re article really helped me a lot to submit to my demand notice.
Thanks once again.
You are welcome dear Ashutosh. Keep visiting 🙂
Hi Sreekanth, Article is good. I am facing problem while filling ITR , it is showing tax of 300 rupees I need to pay. And it is not allowing me to submit the ITR. I have two form 16 as I have worked for 2 companies during this financial year. Could you please help on how to proceed.
Thanks in Advance
If your tax liability is Rs 300, then you have to pay it. You can pay your taxes online and then enter the Tax paid challan receipt details in your ITR, validate it and then file your Taxes.
I have received a demand notice under 1431a (major head 0021) for Rs 1700. How ever it does not provide any details as to why this demand is their. It does not show any calculation how IT department arrived at it.
Is there a way to find that out
For which Assessment Year this notice is for? Did you file that ITR online?
I paid my outstanding demand for 1431a, I hope this is for Income Tax not the penalty or Interest. Should I also respond to the Outstanding Demands on the portal 1) Agree with Demand, 2) Partially Disagree and 3) Disagree ? Or will this action items disappear after Payment automatically ? If I need to respond which option I choose Agree or Disagree ? Because In disagree I can provide the payment details that I paid now.
It can be for interest dues too. Did you already pay? Did you go through the notice? Do you agree with the discrepancies between IT dept’s calculation and your ITR calculations?
Yes I paid it already against Income Tax. I didn’t get any notice. I saw this Pending action only very recently on the Income Tax portal, but it does not give more information but just the Outstanding Demand Amount Rs.480, Section Code: 1431a, A.Y-2010-2011, Uploaded by: JURISDICTIONAL AO, I thought amount was less and so I could pay and paid. Furthermore when I go to Request for Intimation and selected Assessment Year-2010-2011 it says : No Intimation order exists for the Assessment Year.
Did you file AY 2010-11 ITR online?
Anyways, if you had already paid the dues, you may Agree with the demand.
No, I didn’t file ITR onilne, it was manually filed by a consultant. Anyway, since I have already paid the amount, I will accept the demand in on-line.
Once again, thank you so much for your selfless service.
I had outstanding TAX for AY 2008-09. I had accepted the demand.
How to repay the demand and after repaying how to confirm that is paid.
Do i need to refile the ITR for AY 2008-09.
Please suggest me.
Did you receive the Tax notice? Are there any discrepancies?
For assessment year 2015-16. I had to pay some tax amount since I had switched 2 companies. I have calculated the tax to be paid and I have paid the tax payable online. How long does it take this transaction to reflect in form 26AS?
How long should we wait before filing ITR return(ITR1) after making this online transaction? Do we get any email from IT dept regarding successful payment?
You are saying that you have already paid the taxes, you are also asking as to when ITR should be filed? I am bit confused. Kindly rephrase your query.
For assessment year 2015-16. I had to pay some tax amount since I had switched 2 companies. I have calculated the tax to be paid and I need to pay tax around 35000.00.
My query is:
1. should i pay the tax payable amount before filling IT return on line?
2. Should i file IT return and then pay the tax payable?
Download the excel utilityfrom IT website to prepare tax liability.
Pay the due amount through online facility and note down the challan no etc.,
Enter these details on ITR and file the taxes online.
I have a question to clarify regarding outstanding demand issue. I would be really grateful if you could help me out.
For the Assessment Year 2014 -15 (i:e Financial Year 2013-14) I had e-filed my IT returns within the July 31st 2014 deadline. But I had missed out to fill the TAN no of deductor , head salaries and TDS deducted in the ITR1 form. I had filled the individual TDS challan details from my Form 16 and 26AS in the Advance Tax section of ITR1. After few months in Feb 2015 I got an intimation regarding an outstanding demand which was the entire tax amount which I had already paid at source + interest for 234B and 234C (I don’t know why). I e-filed a rectification immediately for option “Tax Credit Mismatch” and added the missed TAN no and other details mentioned. Now, my Rectification has been processed and still the same outstanding demand remains. In fact in the new rectified intimation the TAN details and TDS amount I filled in rectification request is also not updated.
I am trying to again submit a Rectification online but the system does not allow (It says something like you can submit another rectification only after previous rectification is processed/withdrawn. But it is already processed as reflected in Rectification Status).
Also there is some mismatch shown in the Tax Credit Mismatch section. I have checked the Form 16 and 26AS matches.
What do I do now? The outstanding demand is a huge amount. Moreover, I was suppose to get a refund amount instead, since I had paid extra for that year. I am also out of India for a year and so not sure what needs to be done. Could you please suggest a way out of this as I had religiously paid my taxes and now I am being asked to pay again the same amount?
Was the intimation that you received was under Section 143(1)?
Did you file ‘Revised Return’?
Did you mention earlier acknowledgment number while filing the rectification?
Don’t worry, this will get sorted out..
Thank you for your response.
Yes, it is INTIM A T I O N U / S 1 4 3 ( 1 ). I have not filed any ‘Revised Return’. All I did the first time this outstanding demand appeared was file a Rectification to add the “TDS on Salary Details” which I had missed while filing return. But in the new intimation Row 38 – TDS value still shows zero. I don’t think the IT dept. has updated the TDS details I filled in my first Rectification.
Today system allows me to file second rectification for the new INTIM A T I O N U / S 1 4 3 ( 1 ).
So I was thinking of filing another Rectification request on this new intimation. But I’m confused with what option to select ? The Tax Credit Mismatch section in my account for Asst. Yr 2014-15 shows mismatch for the individual tax challan details. It says all the challan details I have filed in return is not available in e-filing. I don’t know why. My Form 26AS has all the details and the exact tax amount I paid for 2013-14 is also present in Form 16. Both these documents were given to me by my company.
Could you please suggest me a solution.
Yes, I believe that you need to file ‘rectification request’ only. Rectification request type of ‘ TDS on salary details’ is also right.
When you filed your first Rectification request, did you mention the communication ref no and also the original ITR filing acknowledgment no?
(kindly check if your form 16 / Form 26AS has correct PAN number)
Yes, while filing the first Rectification I had filled the correct first intimation communication number. I have verified the Form 26AS. It has my correct PAN number.
So, I am filing a second Rectification for Tax Credit Mismatch. Will that be correct?
Yes, but do note that you need to mention the original acknowledgement number only (ITRV).
Just a suggestion, it is better to take assistance in these kind of tax issues..you may check out online Tax failing websites like (clear tax etc.,..)
While submitting the outstanding demand online, by mistake used “self assessment(300)” option instead of “Tax on Regular Assessment (400)”.Is there any way to get the same corrected.Please advice.
I believe that the same will be adjusted in your next IT returns, but I am not very sure on this.
i have got intimation u/s 143(1), but i already paid tax while filing ITR, even it displays in 26AS.
what to do now help me.
Are there any discrepancies between your self-assessment calculations and IT dept’s calculations??
In the e-filing webpage when I log in, under my pending action it says there is an outstanding amount
of Rs 1680/- for the Assessment year 2008-09 (Section code 1431a)
I tried to contact CPC,but they said like I need to contact the local assessing officer. Unfortunately there are
no contacts available to reach them out.
Also,there was a refund amount for the assessment year 2014-15, but rather than adjusting it with the outstanding amount they have credited the amount back to me.
Can you please tell me how can we pay the outstanding amount through online and clear it off.
Did you file ’08 returns online? Using your PAN, you can find your assessing officer. Click here to check your AO details.
No, I have not done it online.
It just gives the Ward number/Building name. No other details provided there.
Can I pay the demand through online anyway ?
Suggest you to consult a practicing Chartered Accountant and get this done at the earliest.
Can I follow the same steps mentioned here in the webpage to pay the outstanding demand ? I could see there is an option Epay tax available in the efiling website as well. Please suggest.
You may follow the same steps and pay the outstanding tax demand (if you are comfortable, kindly consult a CA).
Thanks, will follow the same steps and make the payment.
Is there a need to consult a CA for this, or I can make the payment by myself ?
If you are ok and convinced with the Tax demand, go ahead and pay it by yourself, else do consult a CA.
Thanks for the quick reply.
Also please let me know what does ‘minor head code 400’ means ?
Also there is ‘Submit’ or ‘view’ option under the response tab.
Should I click on any of these options or I can make the payment alone ?
Code 400 is for ‘Tax on Regular Assessment’.
The normal filing of taxes that you do in the months of April to July is called as ‘Self assessment tax’ (code 300) and any payments like ‘paying outstanding demand tax’ etc are known as ‘tax on regular assessment’.
Also there is ‘Submit’ or ‘view’ option under the response tab.
Should I click on any of these options or I can make the payment alone ?
You may make the payment if you agree with the tax notice.
I have made the payment last week, and now I could see there is another outstanding amount showing, which is under section code 220(2).
Do you have any idea on the same ?
Awaiting your reply .
It can be related to arrears.
Typically, if you pay less than what you should pay as per your computation of tax before filing Return , your return may be treated as defective return as per Section 139(9). You will be sent an intimation which is a demand notice in itself. You may be charged with penalty under section 220 if the new demand is not paid within 30 days of service of notice.
Kindly contact a CA at the earliest.
I have paid the self assessment tax of rs 980 via hdfcbank challan which also reflects in the form26AS but despite this I have got a Intimation 143(1) notice from IT seeking demand of 980 rs which coincidentally also mentions the challan # ( same as HDFC bank paid challan) despite paying the amount.
the only difference here from what you have describes above is I have used Minor head as 300 self assessment tax. but mine in this case is income from salary.
What do I do in such case ? please revert
Thanking you in advance
I did not understand your points – ” I have used Minor head as 300 self assessment tax. but mine in this case is income from salary. ”
Kindly rephrase it..
Thank you very much for the very information article. I just received an intimation U/S 143(1) for an out standing tax liability of Rs10. As you suggested earlier can I ignore it or need to pay online?
Kindly ignore the notice dear Sanjay. It will be adjusted in future IT returns.
Can you please clarify some of my doubts regarding the outstanding demand.
Kindly ask your questions..will try to answer them 🙂
Thank you very much for the reply. I received a notice from the income tax department for an outstanding amount of 24,000 for the FY 10 – 11. when i went through and analyzed i found that in my previous organization the PAN card was wrong and the amount was credited to different PAN card which does not exist. Now my problem is if I ask the old organization they are asking me to give form 16 so that they can refile, but i dont have the form 16 what i can do now? i confirmed that pan number is wrong from the payslip. Please suggest me how to proceed.
Do you mean to say that you have submitted wrong PAN number to your previous employer (by mistake)? (or) did your employer uploaded wrong PAN number?
Your employer has to rectify it. Your employer has to file revised TDS return. Was there any TDS for that FY?
I believe that they should be having a copy of Form 16.
I dont know how it happened i have entered it on the paper and gave it to them instead of taking ‘D’ they interpreted as ‘O’ and uploaded. I also did not verify which is my mistake. TDS shows no amount. They are saying they donot have a copy of Form 16. I am planning to raise a complaint against the company with income tax department. This issue is long pending. No idea how to proceed.
Suggest you to take help of a practicing Chartered Accountant.
sir, first I have filed e-return , I got an intimation u/s 143(1) of the income tax for assesment year 2014-15 after see , it is shown under sl no. 51 that ” NET AMOUNT PAYABLE ” against demand indentiication no.xxxxx is Rs xxx which is correct but same amount I have already refunded to SBI through challan in two month back without waiting any intimation from IT dept . now how can I submit that we have already paid .
I could not understand your query. Kindly rephrase it 🙂
This was exactly what i was looking for when i got intimation.
you have very clearly mentioned what needs to be done.
I am able to pay tax online without any hassle.
Waiting for the payment to reflect in website
Happy to know that you liked my article and it was useful. Keep visiting!
Very Informative. I was wondering how to pay the income tax demand notice as no FAQ or documentation was available regarding that in incometaxindiaefiling.gov.in. Finally with your article, I could pay it easily. Thanks for your efforts.
Thanks so much for the appreciation. Keep visiting!
I found tax Demand under 1431a , as return was offline submitted, I met jurisjictinal A.O. office, and submitted disagreement application along with copy of return filed, traces of 26AS, actually demand was wrong. I am govt.service and my employer fully deduct tax and credit it to IT Dept. In 26As also there was no mismatch.
Now one month is passed but
A.O. has not taken any actio
n and not tax demand is seen as it is on line.
Now what should i have to do further.
Kindly let me know the reasons for discrepancies?
Today I received intimation under 143(1) for AY 2013-14. While there is no demand for AY2013-14, the last page of the pdf file had an outstanding demand for AY 2011-12.
I had filed ITR for AR 2011-12 offline. So how can I see their calculations and discrepancies.
I checked on income tax website to see if I can get 143 (1) for that year, after filling required information, the response says.. no intimation under 143 (1) is available for AY2011-12.
What should I do, please suggest.
Suggest you to contact your Assessing officer of your location or approach a Chartered Accountant.
I paid the outstanding demand but I updated it as basic tax while filing , instead of Interest. Does that make any difference. I don’t know what it is.
I am not sure on this, will try to check with a CA and get back to you.
Dear sir, someone use my PANCARD NO and details, which on he filed online return for AY 12-13 and 13-14, he also took Digital signature certificate from TCS on bogus papers. When I came to know all I approch immediately Ask-Delhi, local police station, cyber crime. After all I efiled revise return for both years, but CPC already processed RETURN OF AY 12-13, and raise demand notice of 9,00,000, which filed by stranger.
After some days CPC PROCESSED my revised return for AY2013-14, but for 2012-13 they mailed that they are not in position to processes such revised return, and send to juridical AO for further, now AO process my return, but send me demand notice for 30990. Now what should I do pl suggest
Suggest you to consult a good Chartered Accountant plz..
I have received Notice U/S 245 of Income Tax Act, 1961 recently, a outstanding tax demand for AY 2009-10. I dont have any documents now available with me, so i finally accepted and submitted it as correct. Now when I am requesting for intimation u/s 143(1) for AY 2009-10, it says no intimation order exists for assessment year. Please advice what to do in this case. Where to get the figures to put against the fields while paying the tax online like income tax, penalty, education cess, interest. Please advise.
Did you file your Income Tax Returns (AY 2009/10) online?
Did you provide your email id while filing IT returns?
Kindly note that Section 245 & Section 143 are different.
Section 245 of Income Tax Act allows the IT department to set off of refunds against outstanding taxes. So, how can you raise a request for ‘intimation u/s 143’?
Thank you sir.very nicely explained.
I have a doubt.I got an intimation u/s 143(1) of the income tax for assesment year 2014-15
In column ofas provided by taxpayer in return of income =0
In column,As computed under Section 143(1) = 1
The differnce came from ec+secondary & higher edu cess =990 and in 2nd col :991.
1st quest :
In On the new window, select “Challan no /ITNS 280” option.
when to select income tax on companies and income tax on other than companies.
In my scenario what to select.
After entering the required amount, you can make the payment using your net-banking facility. An online receipt will be generated like the one below. Save it for your reference.
In this page where to write the amount of Rs.1 — in interest or in edu cess.
Please reply.thank you.
You can just ignore the tax demand notice, as the demand amount is less than Rs 100. No need to respond to tax notices for below Rs 100
Re 1 will be adjusted against future refunds.
ok sir.. thank you for your reply 🙂
Nice post , very clearly explained , thankyou
Thank you Jinesh.
I also got a demand notification because inadvertently I paid the self assessment tax under major head 0024. Can it be changed or do I have to pay it again?
I believe you may have to submit ‘rectification request’. You need to enter the relevant CPC communication reference number while submitting the request (you can find CPC ref no in the demand notice letter).
Need your urgent help and advise!
The query is regarding AY 2008-09.
I worked in 2 companies during the year and filed a consolidated IT returns. Balance of tax was paid thru self assessment challan.
I received a notice by email in 2013 from CPC (they claimed they had intimated in 2010 but i never received! ) and demand was very high with interests and penalty.
The IT department has not considered both the Form 16 and only credited the self assessment challan payment.
I filed a manual response with the salary circle and ward i was told by an CA and enclosed all the workings and copies of Form 16 and assessment challan and disputed the demand and asked for rectification.
I did not get any response and in 2015 Feb again there is an reminder to pay the demand.
I noticed that one of the employer had wrongly quoted my PAN No and the other employer Form 16 are perfectly alright. Assuming one Form 16 has wrong PAN no, IT should have credited the 2nd Form 16 which has a higher TDS value than the wrong one and the demand should have been very less compared to what they have issued.
I have asked my previous employer to rectify the IT returns they have filed and issue revised Form 16. They have refused to act and are not even responding.
Need your advise on how to handle this situation. Since there was no 26AS at that time, i think even the IT would not have seen the issue reg the wrong PAN no. Can the AO take a decision to rectify the record and close the demand without revised Form 16?
Looking for your advise..
I understand your issue.
But, I advise you to consult a good Chartered Accountant. I do not want to misguide you.
Your previous employer has to issue a revised Form-16 (if mistake is on their part). I am sure AO will consider this as the main point before deciding on the final tax liability.
What is your CA advising to do now?
Thanks sir for your quick response. Yes i have consulted a CA as it is better to hire professional services.
He has advised to submit another response and also made a online submission against the demand marking as disagree with the demand.
Is there a provision in the law that can force my previous employer to issue revised F16.. Please revert
Many thanks for your advise.
You may consider doing this – Send a registered post requesting your previous employer to issue a revised form 16 (quoting correct PAN no). State your issue clearly in the letter. Preserve a copy of this letter along with the registered post receipt.
You may also report this issue to Income Tax ombudsman.
Suggested read : simpletaxindia .net article
Well explained. This is what the clarification I was looking for which I got from you blog. There is also one more step to be followed as I understand. After e-paying the demand amount, one has to act on “Response to Outstanding Demand” by accepting the demand. I believe this procedure will close the case online. No more follow up to be done. Hope my understanding is correct.
Dear Mr Krishnan,
Thank you for your appreciation.
At the time of publishing this post, “Response to Demand” option was not part of the process. I agree with you.
I got outstanding demand notice. I already paid the amount in July 2014. but I don’t have the challan as I was not forwarded to the next page after paying the tax, probably because of network problem. I just have the transaction reference number agaist which the amount was debited from my account.
If i submit my response online then it demands CIN which I dont have.
Please suggest what should I do now?
Suggest you to login to your internet banking portal and check for chalan statements. Many banks provide access to previous years chalan (tax related) payments.
I checked 26AS and could see that tax is credit to their account and also got the CIN and BSR code from there. I have submitted my rectification request few days back. Would I get any response on that?
I can see that the outstanding tax demand page was last updated on 28-March but there is no information to me as an FYI…
How do I know the my case has been reprocessed and corrected?
Thanks for help
If you are able to view the tax credit in Form 26 AS, there is no need to worry.
Thank You very much
I RECEIVED A DEMAND NOTICE UNDER SECTION 143(1) AND I MADE THE PAYMENT THROUGH NET BANKING ,,, I WANT TO KNOW THAT IS ANY LETTER SHOULD BE SENT TO THE OFFICE OF INCOME TAX REGARDING MY PAYMENT INFORMATION
It is not mandatory to send any letter to IT department. But, preserve your Bank challan receipt (tax paid receipt) and a copy of your Form 26AS which reflects your outstanding tax payment transaction.
Thanks a lot for the information.
I have also got demand tax request, but i didn’t find the link to pay tax under the MyAccount link in incometaxindiaefiling. gov.in
Could you please suggest which link i need to select to pay tax online under MyAccount section?
Suggest you to check the ‘demand status’ under ‘My account’ menu option. Also, check if there is any message under ‘e-file’ , ‘response to outstanding tax demand’ menu option.
If you have dues, you can pay by clicking ‘E-pay tax’ under ‘Quick Link’ options (left side of the window).
I got Outstanding Tax Notices for two FYs, subsequently I have intimated my response to concerned AOs (with a copy to CPC). In one of the cases there should be a refund as there was a 26AS mismatch. Now the status under the efiling website is showing no records.
My questions are, 1. how do I get the update regarding the rectifications? 2. Whether the removal of Outstanding Tax Demand itself is sufficient to proof that my application is granted / accepted by AOs/CPC. Also, 3. how I can see the status of refund after rectification from IT Dept.
Dear Mr Ganguly,
Kindly contact a Chartered Accountant. I do not want to misguide you.
There is a tax demand for AY 2014 – 15. I have accepted the demand online on the website. It says demand will be adjusted against any future refunds.
Do i still need to pay the demand? or do nothing as they say demand will be adjusted against any future refund? Please clarify as I don’t want to delay this any further.
If ok, let me know what is the total demand outstanding amount?
Two demands showing:
1. AY 2008 -09: Rs. 12,222 uploaded in 03/03/2010
2. AY 2014-15: Rs. 1710 uploaded 2 days back
I have accepted both the demands – second one is penalty due to delay in paying self assessment tax. First one, i don’t know the reason. I don’t have any demand notice. Plus 26AS is also not available on TRACES for this period. But since the amount is small, i have accepted it.
Now, do i need to pay or they will automatically be adjusted against any future refunds? The website says “once you accept the demand, it will be adjusted against future refunds, if any”. But i don’t want a situation sometime in future when they say you should have actually paid it and since you have not paid it, now pay it with all late payment interest and penalty.
Though they say that the outstanding demand will be adjusted against future refunds, i believe they may levy interest penalty on the outstanding amounts. Also, there may be a case/scenario where no refunds are due in future right?
Regarding 2008-2009, i guess you might have filed the IT returns offline. Suggest you to check in IT website by logging in regarding the Outstanding dues. Visit ‘My Account’ menu and check the status under ‘ Regund/Demand status.’
Suggest you to pay the dues immediately. You may also consult a Chartered Accountant.
Thanks for nice post!
Would you please let us know that if no itr or any rectification required after demand of outstanding amount is paid, does IT department send a receipt of that.
Normally we need to save IT returns of last 3 years , does form 26 is alone sufficient
If your Form 26 reflects the payment you made towards the tax demand, no need to do anything. But, save your bank chalan copy, Intimation copy and Form 26 AS for future reference.
I am very happy to find ‘relakhs.com’ . It’s very useful for people like me.
Thanks for your good guidance on income tax issues.
Thank you for your appreciation. Keep visiting!
This is really helpful page. Thanks for making it so informative it helped me very clearly in filing my Tax Outstanding Demand. Thanks!!
Thank you and nice to know that you could find the required information here. Keep visiting!
I was onsite for 10 months and my offshore salary was not very less and there no tax. Not sure why IT has mentioned I need to pay 3500 for the year 2009-10
I was at onsite for 10 months and my offshore salary was very less and there was no tax. I have submitted the ITR-V form anyway mentioning no tax. Not sure why IT has mentioned I need to pay 3500 for the year 2009-10
Did you show all your income while filing your Income Tax Returns (ITR)? Did you earn any other income (like rental income) / have capital gains on any investments / receive interest income on Fixed deposits etc ? Did you receive any intimation notice under section (143/1) from the Income Tax department?
I can see outstanding tax demand in my account but till not received an Intimation letter. Is there are any other source where I can find the breakup of demand?
For which Assessment Year / Financial Year are you talking about?
It could be a case where you might have missed the INTIMATION email. (or) The IT department is yet to send you intimation.
There is an option on IT dept website wherein you can request ‘resend intimation by email.’ You may login to incometaxindiaefiling.gov.in and click on ‘My Account’ menu. Select ‘Request for intimation u/s 143 (1). Select applicable assessment year, category as ‘intimation u/s 143(1) and sub-category as ‘resend by e-mail.’
thanks for the detailed explanation to understand IT dept communication.
Thank you. Keep visiting!
whoah this weblog is excellent i like reading your posts.
Keep up the good work! You understand, many persons are hunting around for this info, you can help
Thank you for your comment. Keep visiting!
Very useful, thanks!
I just want to clarify one thing – do I need to do anything apart from making online payment? Do I need to submit some sort of revised ITR? Or rectification request? Any other form?
I believe that there is no need to do anything once you pay the outstanding tax demand amount online. Check your Form 26AS for the tax credit (the amount you had paid) after a couple of weeks. Form 26AS should reflect the same. It is advisable to save your chalan/bank-receipt copy for future reference.
Very informative. Thank you
Dr Gangadhar – Thank you for the comment.
Very Informative… need of the hour… Great Job!
Sathish – Nice to know that you found this post useful. Thank you.
Srikanth ji. Good service to tax payers.
Gopal – Thank you. Kindly share the post with your friends too.