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).’
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:
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).
You can also login to your e-filing account and check if there is any ‘estimated tax demand’ which is due in the ‘dashboard’ itself. If there is no ‘tax due’ then it is shown as NIL and if there is a due amount then it is shown opposite to ‘demand estimated’.
Generally you are requested to pay the entire Tax demand within 30 days of receipt of the Intimation.
The outstanding tax demand can be paid online as below:
The best way to check the status of your payment i.e., whether the Income Tax department has received your payment or not is by accessing your Form 26AS. 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 “Pending actions”, click on ‘Response to Outstanding 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 “ intimations@cpc.gov.in ” to your email a/c contacts list, if not added). For any clarification you can reach the IT dept helpdesk on Toll free # 1800 309 0130/1800 2033 5435.
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( Image courtesy of Stuart Miles at FreeDigitalPhotos.net)
This post was last modified on January 14, 2024 9:46 pm
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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?
Dear Gopal,
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.
If it is section 220(2) and Response column is empty, I think it is Interest. That's how I deducted and paid mine.
Dear Manash/Gopal,
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.
Dear Gopal,
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).
really a good article with screen shots !!! thanks
Welcome dear Piyush..keep visiting :)
sir,
can I pay outstanding income tax of other person through my net banking a/c.
Dear Vinay..I believe you can do so..
thanks Sir
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.
Hi,
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?
Hi Sreekant,
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?
Dear Bharat,
The tax payment will be reflected in the current Financial Year Form 26AS.
Hi Sreekant,
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.
Dear Bharat,
Suggest you to wait for few more days and check your Form 26AS. Did you file this year's tax return?
Hi Sreekanth,
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 ?
Dear Shahid,
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?
Kindly advise.
R Balaji
Dear Balaji,
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.
Dear Manish,
Kindly check your Form 26AS to know if Rs 990/- has been received by the IT Dept??
Dear Shreekanth
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.
Dear Manish,
Form 26AS is a proof that you have paid the dues. So, suggest you to wait for few more days and check the status.
Hi sreekanth,
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 ?
Dear Tapan,
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?
Dear Sreekanth
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.
Thanks
Jai Rao
Dear Jai,
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?
Dear Jai,
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.
Dear Ajit,
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.
Regards
Ajit