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 Selected Additional 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 / Revision Date 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 filed Date of filing of appeal
Stay petition filed with
Appeal has been filed: Stay has been granted Date 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 AO Date of application
Remarks
Others Others

 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.

Disclaimer: The contents of this article are for information purposes only and does not constitute advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer to relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

(Republished with Amendments by Team Taxguru)

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30 Comments

  1. Tejasvi says:

    As per IT law most commonly practiced …..the TDS deduction& deposition is employer’s responsibility & employee is at receiving end only, gets payment after deductions by employer, cannot force employer to not deduct TDS. Then why demand from employee for non deposited TDS???!

  2. SAMIR KUMAR DAS says:

    I had submitted replies against outstanding Tax Demand(disagreement) in hard copy to the concerned Assessing Officers long back enclosing all relevant documents.
    But, in the web portal, they have not yet updated the same. Please let me know whether I have to submit reply again online.

  3. Lakshmi priya says:

    I have got a response for demand outstanding & I selected demand is correct by mistake though I already paid the amount. How to rectify this please help. Very urgent !

  4. sushma says:

    i got an intimation u/s 245 saying my company refund for FY2015-16 will be adjusted against previous outstanding amounts. While the outstanding amounts for PYs are selected as “Disagree with Demand” .

    Can you please explain me now how to respond to the Jurisdictional Assessing Officer regarding Rejection of refund setting off against previous outstanding tax amounts.(As they were already disagreed by Assessee in the PYs).

    If i should send a mail to whom should i send and what is the format and content.

    Kindly i request you to send detailed explanation of how to sort this out.

    The intimation also said the reply shd be within 7days of date of intimation. Thanks in advance

  5. shahjahan says:

    hello,

    i have given my login details to tax filing agents regarding my problems with outstanding demand.
    they have not corrected it but submitted it as “demand is correct” but it is not i have already paid tax and it is visible in form 26AS. now what to do ?

  6. BornSpectator says:

    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” ?

  7. R,K, ARORA says:

    SIR, I GOT A DEMAND FOR THE AY 2008-09 FOR ADJUSTMENT AGAINST AY 2015-16, SINCE A.Y 2008-09 WAS A REFUND CASE I CLICKED DISAGREE AND REQUESTED FOR CORRECTION BUT NO ACTION WAS TAKEN I WAS ADVISED TO APPROACH TO ITO CONCERNED WHICH I DID BUT FAILED AND THOUGHT TO GET THE DEMAND ADJUSTED AGAINST THE REFUND DUE.
    NOW MY PROBLEM IS WHEN I GO TO MY PENDING ITEMS AND CLICK TO OUTSTANDING DEMANDS AND LIKE TO SUBMIT “DEMAND IS CORRECT” I AM UNABLE TO DO SO FOR THE REASON I GET ONLY SCREEN FOR VIEW AND THE SUBMIT OPTION IS NOT AVAILABLE. I HAD SUBMITTED MY REQUEST TWICE AND THIRD TIME THE SUBMIT OPTION IS NOT AVAILABLE AND AM UNABLE TO SUBMIT MY RESPONSE/ REQUEST TO ADJUST, ANYBODY CAN HELP ME HOW TO SUBMIT MY RESPONSE TO GET THE BALANCE REFUND.

  8. Partha Pratim Dasgupta says:

    In AY 2010-11 My DDO deducted Tax of Rs. 19,000/- but did not upload the TDS as a result a Sum of Rs. 18140/- was adjusted with refund demand of AY 2012-13 and now a Interest demand of Rs. 3376/- has been generated and no link of submission has been provided. Now the DDO has uploaded the TDS of Rs. 19,000/- in the web for AY 2010-11 which is shown in web also. The web say that the rectification right with cpc.
    How I can rectify this and can get refund. Please let me know the process of submission.

  9. B K Patel says:

    I have received an intimation from IT department mentioning tax demand from previous year will be adjusted from my current year refund. but the demand is due to non-reflection of TDS deducted in 26 AS. my full TDS is deducted but as it is not showing in 26AS the demand is generated. Please help to rectify the demand.

  10. Shyam says:

    Hi,

    i got an intimation for outstanding demand for AY 2012-13 and have paid it. Now again when i login to the website there is another outstanding demand under section 220(2).

    on which section section i have to pay outstanding amount (ITNS 280 or 282 or 283)

    Any pointers in this regard would be appreciated.

    Thanks

  11. Vijay says:

    I got the same notification of outstanding tax demand unknowingly i submitted demand is correct but i already paid the amount in AY 2012-13 what should i do now?

  12. Moses says:

    Hi,

    i got an intimation for outstanding demand for AY 2006-07 and have paid it within 15 days of the communication, in november. Now again when i login to the website there is another outstanding demand under section 220(2). Why interest when i paid on time? Any pointers in this regard would be appreciated. Thanks

  13. Trupi says:

    if out standing demand is Rs 12210 , we are not satisfied ,how to apply for 143 (1) request,and in status it is showing that passed to Jurisdiction Assessing officer. how to reply with it please say.

  14. Girish Agarkar says:

    Thanks for detailed explanation. However in my case upon clicking on View under Response column and then clicking on Transaction ID,I got the response detail as Demand Paid and Challan has CIN with all CIN details mentioned. It means that payment confirmation has been accepted by IT dept. In such a case why the pending action / outstanding demand notice continues to be reflected against my name when I log in again on IT website. Kindly explain. – See more at: https://taxguru.in/income-tax/submit-response-outstanding-tax-demand.html#sthash.ZHauMBWP.dpuf

  15. NKSharma says:

    One bank did not upload Qtr4 TDS till July 2014, last day for filing return.Now they hv uploaded this data. Can I file a revised return. If so under which section.

  16. NKSharma says:

    Excel utility of ITR-1 is not functioning correctly. I have tried various versions of Excel but active x controls are not functional.Can someone guide me???

  17. Subhash says:

    Hi

    Could you please let me know what proof should one submit if one disagrees with demand. In my case I had paid all the due taxes via a CA in the AY for which I have got a notice for arrears demand by Assessing Officer now.

    My return form has the same amount of tax which is shown as crdited /avaialble in form 26AS as well.

    Please let me know.

    Regards
    Subhash

  18. T K Rajasekaran says:

    Thanks for such a detailed explanation. Please let me know what to do in cases of Manual filing and when the Assessing Officer/s is/are contacted with the receipted chellan copy it takes a long time and still no action is taken. But the interest u/s.220(2)is also levied. When the ITO is contacted he expresses inability to help me. Under the circumstances pl. let me know the remedy available.

    Thanks & Regards

  19. R. P. SINGH says:

    Thanks for detailed explanation. However in my case upon clicking on View under Response column and then clicking on Transaction ID,I got the response detail as Demand Paid and Challan has CIN with all CIN details mentioned.

    It means that payment confirmation has been accepted by IT dept. In such a case why the pending action / outstanding demand notice continues to be reflected against my name when I log in again on IT website.

    Kindly explain.

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