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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View Comments
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.
Dear Ranbir,
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,”
Hi Sir,
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?
please help.
Thanks
Dear Atul,
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'? ?
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.
Hi Sreekanth,
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.
Thanks
Dear sridhar,
Kindly take help of a CA.
Hi Srikanth
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. ?
Dear Neeraj,
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.
Dear Sir,
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.
Hi,
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
Please help
Thanks
Prashant kadam
Dear prashant,
This is for which Assessment year?
Hope you have mentioned the TDS (Rs 36546) details in 'taxes paid & verification' section of your ITR.
Hi,
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.
Thanks
Dear Kishore,
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 :)
Dear Shreekant,
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.
Hi,
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
Dear Santosh,
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
Dear Santosh,
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.