इनकम टैक्स की आउटस्टैंडिंग डिमांड का रिस्पांस कैसे करें।
- 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.Further In many case field assessing officers has upload outstanding demands from various assessee for which no details has been provided to the assessees. Refunds of the assessees has been adjusted against such outstanding demands but later on after intervention of court, department has started a process under which you may respond to outstanding demands shown in the CPC portal.
- Download of demand calculation sheet now available
- The major problem which has been faced by assessee was that other than assessment year and outstanding amount nothing has been shown on the portal of e filing site ,due to which assessee can not submit their response to outstanding demand as they does not have any calculation of the demand and reasons of demand .Now the facility to view tax and computation sheet for demand raised by AO is made available to the assessee in the e-Filing portal. After Login, select e-File ' Response to Outstanding Tax Demand, click on download button next to demand amount to download the details pdf. In case of demand raised by CPC or raised manually outside the system, assessee needs to request for resend of intimation request or Jurisdictional Assessing Officer respectively.
- Step by step :
- How to submit response to outstanding demands shown on CPC income tax india efiling site
The detailed process to submit the Response to Outstanding Tax Demand is as below
- Step-1 Login to Income Tax India Efiling website
Go to e-File >Response to Outstanding Tax Demand
- Step-2 “Response to Outstanding Tax Demand” available with the following details
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.
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”
You will able to download calculation sheet as Under ,Specimen of The computation is given below.
- Step -3 :Select one of Three options
You have three options ,Out of three you have to select one.
- Demand is correct
- Demand is partially correct
- Disagree with the Demand
- Step 4: If you have selected “Demand is correct”
- Step-5 :If you selects “Demand is partially correct”,
- 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.
- Step-6 If amount entered is not equal to outstanding demand amount than user should mandatorily fill one or more reasons listed below-
- Demand paid and challan has CIN
- Date of payment
- Serial Number
- Upload Copy of Challan
- Demand paid and challan has no CIN
- Date of Order
- Demand after revision
- Details of AO
- Attach copy of revision order
Step 6.3 Demand already reduced by Appellate Order but appeal effect to be given
- Date of Order
- Order passed by
- Reference Number of Order
Step 6.4 Appeal has been filed
- Stay petition filed with
- Stay granted by
- Instalment granted by
Step 6.5 Rectification / Revised Return filed at CPC
Fille Details Like :Filing type Rectified /Revised ,E filing acknowledgement number ,Remarks
Further upload following documents ,if required ,however total Attachments size should be up to 50 MB.
- Upload Challan Copy
- Upload TDS Certificate
- Upload Letter requesting rectification copy
- Upload Indemnity Bond
Step 6.6 Rectification filed with AO
Date of application
STEP 6.7 Others :Based on the reason selected, the assessees needs to provide additional information as per the below table.
- Step -7 If assessee selects “Disagree with the Demand”,
- Step-8 :Fill the necessary details as per step 6 or 7 as the case may be and click on “Submit” button. .
- Step-9 Assessees can click on “View” link under Response column to view the response submitted. The following details are displayed:
- S. No. Transaction ID – A hyper link Date of Response Response Type Click on Transaction ID to know the details of response submitted.
- Demand position gets updated every day
- Interest demand u/s 220(2) is linked to the principal demand of the same assessment year. This indicates that principal demand is already adjusted/ paid and interest demand is the only outstanding value. Hence does not require any confirmation.
- 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.
- 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.