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 Amount, BSR Code, Serial 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,

    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.

    Regards
    Ramesh

  • 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?

    • Dear Dheeraj,
      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?

        Please suggest

        • Dear Gaurav,
          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.

  • Hello,

    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?

    Thanks.

    • Dear Salvwi,
      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..

      • Hello Sreekanth,

        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.

        Thanks.

        • Dear Salvwi,
          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)

          • Hi Sreekanth,

            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?

            Thanks.

          • Dear Salvwi,
            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.,..)

  • Dear Sreekanth

    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.

    Regards
    Jacob

    • Dear Jacob,
      I believe that the same will be adjusted in your next IT returns, but I am not very sure on this.

  • Hi,

    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.

    nagappa

    • Dear Nagappa,
      Are there any discrepancies between your self-assessment calculations and IT dept's calculations??

  • Dear Sreekanth,

    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.

    Regards
    Shyam

    • Dear Shyam,
      Did you file '08 returns online? Using your PAN, you can find your assessing officer. Click here to check your AO details.

      • Dear Sreekanth,

        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 ?

        Regards
        Shyam

        • Dear Shyam,
          Suggest you to consult a practicing Chartered Accountant and get this done at the earliest.

          • Dear Sreekanth,

            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.

            Regards
            Shyam

          • Dear Shyam,
            You may follow the same steps and pay the outstanding tax demand (if you are comfortable, kindly consult a CA).

          • Dear Sreekanth,

            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 ?

            Regards
            Shyam

          • Dear Shyam,
            If you are ok and convinced with the Tax demand, go ahead and pay it by yourself, else do consult a CA.

          • Dear Sreekanth,

            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 ?

            Regards

            Shyam

          • Hi Sreekanth,

            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 .

            Thanks
            Shyam

          • Dear Shyam,
            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.

          • Dear Sreekanth,

            Thanks for the quick reply.

            Also please let me know what does 'minor head code 400' means ?

            Regards

            Shyam

          • Dear Shyam,
            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'.

          • Dear Sreekanth,

            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 ?

            Regards

            Shyam

  • Hi Sreekant,
    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

    Akhil

    • Dear Akhil,
      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..

  • Dear Sreekanth,
    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?
    sanjay

      • 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.

        • Dear Satya,
          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.

  • 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 .

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Sreekanth Reddy
Tags: Income Tax Deductions List FY 2019-20Income Tax Returns FilingOutstanding Income tax demandTax demand noticeTax demand online payment
January 14, 2024

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