Income Tax Department

The Taxpayer can submit the response online to the outstanding demand by either choosing to ‘Agree’ or ‘Disagree’ with the demand.

Perform the following steps for Responding to the Outstanding Demand.

1. Logon to ‘e-Filing’ Portal https://www.incometax.gov.in/iec/foportal/​
2. Go to the ‘e-File’ menu and Click ‘Response to Outstanding Demand’
3. Click the hyperlink 'Submit' located under 'Response' column (To respond for the Outstanding Demand)
4. Choose any one of the listed responses.
   
   • Demand is correct
   • Demand is partially correct
   • Disagree with demand
   • Demand is not correct but agree for adjustment
   • On choosing 'Demand is correct', click on 'Submit' button to 'Confirm' and complete the response submission process.
     Note:
     • If you confirm 'Demand is correct' then you cannot disagree with the demand again.
     • If any refund is due, the refund will be adjusted against the outstanding demand.
     • The taxpayer can pay the demand by clicking the link under 'Pay Tax' option.
     
   • On choosing 'Demand is partially correct', Enter the 'Amount which is correct' and the 'Amount which is incorrect' will be auto filled. Select the appropriate reason(s) from the list and fill all the applicable fields, upload the necessary supporting documents and 'Submit' the response.
   • On choosing 'Disagree with demand', Select the appropriate reason(s) from the list and fill all the applicable fields, upload the necessary supporting documents and 'Submit' the response.
   • On choosing 'Demand is not correct but agree for adjustment', Select the appropriate reason(s) from the list and fill all the applicable fields, upload the necessary supporting documents and 'Submit' the response.
     • List of Reasons and the additional details required on selecting each reasons.
     

     Reasons	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/ Appellate Order	Date of Order
     	Demand after rectification/ revision/Appeal
     	Details of AO
     	Upload Rectification / revision/ 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
     Appeal has been filed - Stay petition filed	Date of filing of appeal
     	Appeal Pending with
     	Stay petition filed with
     Appeal has been filed - Stay granted	Date of filing of appeal
     	Appeal Pending with
     	Stay granted by
     	Upload copy of Stay
     Appeal has been filed - Instalment granted	Date of filing of appeal
     	Appeal Pending with
     	Instalment granted by
     	Upload copy of instalment order
     Rectification / Revised Return filed at CPC	Filing Type
     	e-Filed Acknowledgement Number.
     	Remarks
     	Upload Challan Copy
     	Upload TDS Certificate
     	Upload Letter requesting for rectification
     	Upload Indemnity Bond
     Rectification filed with AO	Date of application
     	Remarks
     Others	Others

5. A success message along with Transaction ID is displayed on successful submission of the response.
   
   Note :
   • To View the submitted response go to 'e-File' > 'Response to Outstanding Demand' and click on the 'View' link under the 'Response' column and in the new page click on the 'Transaction Id' hyperlink.
   • For the demand which is shown to be uploaded by AO, then the rectification right is with Assessing Officer and for the demand against which there is no 'Submit' response available is already confirmed by the Assessing Officer. Kindly contact your jurisdictional Assessing Officer for clarification. ​