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

  • Sir,
    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 .

    • Dear Abhista,
      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 ?

    Thanks alot

  • 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?

  • Hello,

    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.

        • Dear Gourisankar,
          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.
    Thank You.

  • 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?

  • Sir,
    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?

  • Dear Sreekanth,

    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 ?

  • Hi Sreekanth,

    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!

    • Dear Ravi,
      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.

  • Sir,

    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.

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