Categories: Tax Planning

How to pay Outstanding Income Tax Demand online?

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).

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.

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 “Pending Actions” option.
  • Cross-check the outstanding tax demand amount by clicking “Response to Outstanding Tax Demand” link under ‘e-File menu ‘Pending Actions’ option as shown below.
  • If you wish to agree with the demand and pay the due, you can click Pay Now to pay a demand.
  • You will be taken to the e-Pay Tax page where you can make the tax payment.

  • 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.
  • 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.
  • Submit response if Demand is correct and you have paid already
  •  On Response to Outstanding Amount page, select the Demand is Correct option and the disclaimer Once you submit the response as Demand is correct then you cannot Disagree with Demand later on. 
  • Select Yes, Already paid and Challan has CIN. Click Add Challan Details. To add the challan details, select Type of Payment (minor head), enter Challan AmountBSR CodeSerial Number and select Date of Payment. Click Attachment to upload the copy of the challan (PDF) and click Save. After entering the Challan details, click Submit to submit the response and the details of challan entered. On successful validation, a success message is displayed along with a Transaction ID. Please keep a note of the Transaction ID for future reference.
     
  •  You can also submit response if you Disagree with the demand (Either in full or in Part).

How to check the status of my tax demand payment online?

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.

  • Visiti e-filing portal, click on e-file -> Income Tax Returns -> View Form 26AS

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.

Continue reading:

  1. Income Tax Exemption Vs Tax Deduction Vs Tax Rebate Vs TDS | Key Differences
  2. Income Tax Deductions List FY 2023-24 | Under Old & New Tax Regimes

( Image courtesy of Stuart Miles at FreeDigitalPhotos.net)

This post was last modified on January 14, 2024 9:46 pm

Sreekanth Reddy

Sreekanth is the Man behind ReLakhs.com. He is an Independent Certified Financial Planner (CFP), engaged in blogging & property consultancy for the last 14 years through his firm ReLakhs Financial Services . He is not associated with any Financial product / service provider. The main aim of his blog is to "help investors take informed financial decisions." "Please note that the views given in this Blog/Comments Section/Forum are clarifications meant for reference and guidance of the readers to explore further on the topics/queries raised and take informed decisions. The information provided, therefore, should not be viewed as financial, legal, accounting, tax or investment advice."

View Comments

  • 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 !!

    Thanks.

  • This is really helpful. After 15 minutes of search, I luckily ended on this page which helped me pay me outstanding demand.

    Many Thanks!!!

  • 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.

    Few inputs,
    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.

      • Dear Rajesh,
        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.

  • Hi Sreekanth,
    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?

    • Dear Saurav,
      Kindly visit the e-filing website and accept the 'demand notice' and pay the taxes as per the procedure given in the article.

  • Hi Sreekanth,

    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".

    • Dear Yuvaraj,
      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.

    • Dear Sai,
      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.
        Thanks.
        Sai

        • Dear Sai,
          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.

  • thanks a lot sir, you're article really helped me a lot to submit to my demand notice.
    Thanks once again.

      • 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

        • Dear Bibhuti,
          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

    Milind

    • Dear Milind,
      For which Assessment Year this notice is for? Did you file that ITR online?

  • Dear Sreekanth,

    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.

    • Dear Vijay,
      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.

        • Dear Vijay,
          Did you file AY 2010-11 ITR online?
          Anyways, if you had already paid the dues, you may Agree with the demand.

          • Thanks.

            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.

            Regards,
            Vijay

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