Many users get confused regarding online payment of TDS/TCS and same way if there is any outstanding demand against our TAN then how to resolve it. Hence today I come up with this article which wil give you the clarity regarding online payment of TDS and outstanding demand payment.

1. Online TDS/TCS or Demand Payment with Challan ITNS 281

a) Some Important Information

  • Challan No. ITNS 281 is used by the Deductors to deposit Tax Deducted at source/Tax Collected Source (TDS/TCS) and Demand Payment.
  • User should have Internet Banking Account in order to avail facility of Online payment of Challans.
  • Following details required to be filled while payment of Challan ITNS-281:

1. Tax Applicable: This column has two options:

      • 0020: This is applicable in the case of income tax of companies ( If Deductee is company).
      • 0021: This is applicable to income tax for other than companies (If Deductee is not a company i.e. an individual, HUF, partnership firm, etc.).

2. Assessment Year.

3. TAN No., Name and Address

4. Type of Payment:

      • 200 ( TDS/TCS payable by Taxpayer)
      • 400 ( TDS/TCS payable regular Assessment).

Note: In case of Online Demand Payment Deductor can select Minor Head 400 ( TDS/TCS Regular Assessment ).  For TDS/TCS payment Deductor can select Minor Head 200 ( TDS/TCS payable by Taxpayer).

5. Nature of Payment: Deductor has to select Section Code as per the section under which TDS/TCS is deducted

b) Brief Steps:

Go to www.tin–nsdl .com website .

Step 1: Click on “e- payment Pay Taxes Online” available at home page under “Services” tab.

Step 2: Select Challan ITNS 281 for Demand payment from the list. Challan ITNS-281 Form will appear.

Step 3: Select Major Head (0020/0021), Enter valid 10-digit Tax Deduction and Collection Account Number (TAN), Assessment Year, Address. Minor Head/Type of Payment (200/400), Nature of payment, Mode of Payment & Bank Name then Click on “Proceed” button.

Step 4: Confirmation Screen will appear to confirm the details entered in Challan . On Confirming the details entered in Challan. Click on “Submit to Bank” button.

Step 5: Deductor will be re-directed to the Internet- Banking site of the bank. Enter the User- ID and Password provided by the bank.

Step 6: Enter payment details at Bank website and make the TDS payment.

Note: On Successful payment, A Challan counterfoil will be generated containing Challan Identification Number (CIN), payment details and Bank Name through which e- Payment has been made. This counterfoil is proof of payment being made.

2. How to Check Total Outstanding Demand

Brief steps to check total online outstanding demand are as under:

Step 1: Login on Traces website as deductor.

Step 2: Click on “Dashboard”.

Step 3: After clicking on “Dashboard”. There is a tab of “Total Outstanding Demand”.

Step 4: Click on “Total Outstanding Demand” demand table will appear on the screen,

  • User can click on “Prior year” hyper link to view previous years demand.
  • User can click on “Manual Demand” amount to close the demand via Tag Challan and navigate to “Tag/ Replace Challan”.
  • User can click on “Financial Year” against Processed Demand (Justification available from CPC) to view demand details and navigate to “Default Summary”.

Step 5: User can view the “Default Summary” across quarters and form types in a financial year.

Step 6: User can click on particular quarter and can proceed with Online correction by clicking on the link “Request for Correction”.

(Republished with Amendments by Team Taxguru)

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0 Comments

  1. Jyothis says:

    A default statment stated Interest on late payment & deduction was sent by cpc.
    Company paid interest on late payment & want to correct interest on late deduction by changing the date of deduction.
    Using Conso file after adding challan of interest on late payment,is it necessary to add annexure or details of interest payment in tds statement.

  2. RAJESH KUMAR says:

    I HAVE DEDUCTED TDS IN F.Y. 09-10 BUT DEPOSITED IN F.Y. 10-11 AFTER ONE YEAR OF DEDUCTION WITH INTEREST.

    HOW MAY I SAVE FROM PROSECTION UNDER 276B READ WITH SECTION 278

  3. Pradip Bochia says:

    Sir, we have file our Society IT return online, but we have received notice from IT dept to pay Income tax with interest since they have disallowed deductions under Section 80P. We have write a letter to IT dept but there is no responce for more than four months have passed.

    Please guide us what to do? my mail id is (01) pradip.bochia@gmail.com and (02) pradip.bochia@ril.com

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