Introduction- Once the e-Filed returns are processed and outstanding tax demand available in e-Filing portal, assessee is facilitated to submit the response against outstanding tax demand raised by CPC/AST. In this article we have discussed how a Taxpayer can submit online response against such Income Tax Demands :-

Process

The detailed process to submit the Response to Outstanding Tax Demand is as below

1. Log on on to incometaxindiaefiling.gov.in with your User ID, Password and Date of Birth/Incorporation.

2. Go to e-File > Response to Outstanding Tax Demand

3. Enter PAN and Captcha code and click on Submit button.

tds14. On successful validation if there is any Outstanding Tax Demand, the “Response to Outstanding Tax Demand” available with the following details

Response to Outstanding Tax Demand

5. Assessee must click on the download button under “Outstanding demand amount” column for the respective AY in order to View/Download the Tax and Computation PDF.

6. A Note is displayed stating that – “Please click on the download button next to Outstanding Tax Amount to view the Tax and Computation Sheet in case the demand is raised by Assessing Officer”

7. Assessee must click on “Submit” link under Response column for the respective AY in order to submit the response. Assessee has to select one of the options from the radio button.

tds38. If assessees selects “Demand is correct”, then a pop up is displayed as “If you confirm “Demand is correct’ then you cannot ‘Disagree with the demand’. Click on Submit. A success message is displayed and no further action is required.

tds49. If assessee selects “Demand is partially correct´, then two amount fields will be available.

♠ Amount which is correct- Enter the amount which is incorrect.

If the amount entered here is equal to the demand amount, then one pop is displayed “Since the amount entered is equal to outstanding demand amount, please select the option “Demand is correct”

Note: If amount entered is equal to Outstanding demand amount than user shall not be allowed to submit with this option.

♠ Amount which is incorrect: Amount is auto filled which is the difference between the outstanding amount and Amount which is correct.

tds510. If amount entered is not equal to outstanding demand amount than user should mandatorily fill one or more reasons listed below-

 ♠  Demand Paid –

  • Demand paid and challan has CIN
  • Demand paid and challan has no CIN

♠  Demand already reduced by rectification/revision

Demand already reduced by Appellate Order but appeal effect to be given

Appeal has been filed

  • Stay petition filed with
  • Stay granted by
  • Instalment granted by

Rectification / Revised Return filed at CPC

♠  Rectification filed with AO

♠  Others

Based on the reason selected, the assessees needs to provide additional information as per the below table.

Reason SelectedAdditional Details Required
Demand paid and challan
has CIN
BSR Code
Date of payment
Serial Number
Amount
Remarks
Demand paid and challan
has no CIN
Date of payment
Amount
Remarks
Upload Copy of Challan
Demand already reduced by rectification / RevisionDate of Order
Demand after rectification/ revision
Details of AO
Upload    Rectification / Giving     appeal
effect order passed by AO
Demand already reduced
by Appellate Order but
appeal effect to be given
Date of Order
Order passed by
Reference Number of Order
Demand after Appeal effect
Appeal has been filed: Stay petition has been filedDate of filing of appeal
Stay petition filed with
Appeal has been filed: Stay has been grantedDate of filing of appeal
Stay granted by
Upload copy of Stay
Appeal has been filed:
Instalment has been
granted
Date of filing of appeal
Instalment granted by
Upload copy of stay/instalment order
Rectification / Revised
Return filed at CPC
Filing Type
e-Filed Acknowledgement No.
Remarks
Upload Challan Copy
Upload TDS Certificate
Upload   Letter requesting     rectification
copy
Upload Indemnity Bond
Rectification filed with AODate of application
Remarks
OthersOthers

 Note: Total Attachments size should be up to 50 MB.

11. If assessee selects “Disagree with the Demand” “, then assessee must furnish the details for disagreement along with reasons. Reasons are same as provided under “Demand is Partially correct”.

tds6

12. If assessee selects “Demand is not correct but agree for adjustment”, then assessee must furnish the details for disagreement along with reasons. Reasons are same as provided under “ Demand is not correct but agree for adjustment”.

Response to Outstanding Tax Demand 1

Fill the necessary details and click on “Submit” button.

13. After assesse submits the response the success screen must be displayed along with the Transaction ID.

The success message is as follows:

tds714. Assessees can click on ‘View’ link under Response column to view the response submitted. The following details are displayed:

i. S. No.

ii. Transaction ID – A hyper link

iii. Date of Response

iv. Response Type

tds8Click on Transaction ID to know the details of response submitted.

TDS9Note:

i. Demand position gets updated every day

ii. Interest demand u/s 220(2) is linked to the principal demand of the same assessment This indicates that principal demand is already adjusted/ paid and interest demand is the only outstanding value. Hence does not require any confirmation.

iii. If demand is shown to be uploaded by AO in the above table, rectification right is with Assessing Officer, please contact your jurisdictional Assessing Officer for the same.

iv. For the demand against which there is “No Submit response option” available such demand is already confirmed by the Assessing Officer. Kindly contact your Jurisdictional Assessing officer.

Posted Under

Category : Income Tax (20858)
Type : Articles (10783) Featured (3626)
Tags : cpc (58) Income Tax Demand (42) tcs (166) TDS (786)
  • BornSpectator

    Sir,

    In AY2011-12, while filing tax return my tax filer, didn’t include relief under double taxation section 89/90 and so I have an outstanding demand. Later in 2013, I e-filed a revised return to account for the missing relief. While responding to outstanding demand under option rectificaion/revision filed at CPC, in addition to putting e-filing acknowledgement number, I have to upload 4 things.

    1. Challan copy
    2. TDS certificate
    3. Letter requesting rectification copy
    4. Indemnity Bond

    I have the TDS certification and challan numbers for tax remitted. But, what is meant by “Letter requesting rectification copy” ?