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
Sir, i have paid the outstanding demand of (AY 2009) in full and updated the same. later i noticed Final interest Rs.4785 is showing as demand. while trying to pay the same (through pay now option in response to outstanding demand menu ) i have a confusion in respect of updating the " add tax breakup details" stage ((a) Tax (b) Surcharge (c) Cess (d)Interest (e) Penalty (f)Others) - where to feed the amount of Rs.4785/-
Dear Manju,
You may kindly declare it as Interest as the demand says it so.
Your form 26AS should reflect this payment in couple of weeks, do check it!
Really helpful. Thanks for such a detailed information. I have paid the demand but still its not reflecting in outstanding demand and status of ITR is in-progress. Should I do anything from my end ?
Dear Sumi,
Have your checked your Form 26AS.
Very useful post.
Outstanding Notice 143(1)(a) and 220(2)
My Father-in-Law have filed wrong ITR (shown higher income when compared to Form 16) offline for AY 2011-12 and AY 2012-13. Outstanding Demand Notice was received then but not answered. Outstanding demand under 143(1)(a) was adjusted against refund for ITR filed for AY 2019-20. On 13 Sep 2019 again Outstanding Demand Notice under 220(2) recd and was not responded yet. Refund against ITR for AY 2020-21 stuck. What should I do next ?
Dear Debasis,
Suggest you to kindly consult a CA in this regard.
sir, i have alredy paid the outstanding tax of 1750 at the time of return filing
now i got 143 1 a demanding the same amount again
should i disagree with demand, its also showing in traces
Hi Sreekanth,
Thanks for your detailed article. I found an old demand in my late mother's income tax account. The demand was because of a TDS mismatch, but since it has been a long time, I could not get the mismatch corrected.
So, I decided to pay the demand last week, and also included u/s 220(2) interest (at 1% pm)---I included this in a single challan (with minor code 400).
The total amount paid has appeared in form 26AS, and one day after it appeared, the original demand was removed from the e-filing site. However, that same day, a new demand for the 220(2) interest has appeared.
It has been 3 working days since the new demand appeared. I wanted to know if this demand will automatically be settled with the additional amount I paid with the challan (I have checked that the total of old demand + new interest demand is less than the amount I paid with the challan).
Have you seen such cases before ? Should I wait for a few more days, or contact ITD ? I am an NRI, so having to do this remotely.
Thanks,
AC
Thank you for the information Sreekanth it was very useful to me
Dear Sreekanth,
Thank you so much for the information. I had received intimation 143 dated 10.12.2019 with a net payable as Rs. 10/-. And the response from the IT website in "Response to Outstanding Payment" was "No Records found".
I was quite worried about what needed to be done, and then i came across your comment regarding amounts smaller than Rs. 100/-, that it can be ignored. I also found the Govt. Of India Press note that states the same. It was a great relief to find the relevant information.
Thanks and Regards,
Vijay
Thank you dear Vijay and glad to know that you find information available here useful..Keep visiting ReLakhs.com!
Thank you for the clarification
Hi Mr. Reddy,
I have received a 29. NET AMOUNT PAYABLE of Rs 10 in the pdf attached to the intimations under 143 email dated 11 Dec 2019, because there was a difference in calculations of interest under 234c of Rs 6 (6 got rounded off to 10).
When I checked the income tax website for "Response to Outstanding Payment", I get "No Records Found".
Does this mean, I don't have to pay the Rs. 10? I already paid 1.8 lakhs, I don't mind paying 10 more. But something seems wrong with the system because in August when I paid the self-assessment tax, the amount payable in D13 was 0, but now they seem to be asking for 6 more under 234c.
Kindly, clarify what's going on here?
Best Regards
Bijendar
Dear Bijendar,
Kindly ignore this.
If the tax demand is less than Rs 100, it can be ignored. The same will be adjusted in the future Assessment years by the IT dept.
Thanks Sreekanth,
I too got a similar mail, under identical conditions, I paid tax of around 2 Lakhs, but got an intimation mail asking Rs. 10/- more. Is there any reference or URL to your statement officially to ignore the demand?
Dear Rajashekar,
The Government of India has issued a press note dated January 5, 2012, wherein it is clarified that demand of less than Rs 100 will not be collected from the assessee.