How to find out if there is any Outstanding Demand or Notice?

The Income Tax Department may issue an outstanding tax demand, notice, intimation or communication where additional tax is payable, information is required or some action is pending from the taxpayer.

Important communications may also be sent to the email address and mobile number registered on the Income Tax e-Filing portal. However, taxpayers should not rely only on email or SMS. You can log in to the e-Filing portal at any time and check whether any outstanding demand or notice is pending against your PAN.

It is important to understand that outstanding tax demands and Income Tax notices are checked through different options on the e-Filing portal.

How to Check Outstanding Income Tax Demand

An outstanding demand may arise when the Income Tax Department determines that some amount of tax, interest, fee or other sum remains payable.

Follow the steps below to check whether any outstanding demand is pending against your PAN.

Step 1: Log in to the Income Tax e-Filing Portal

Visit the Income Tax e-Filing portal and log in using your User ID and password.

For an individual taxpayer, the User ID is generally the PAN. If you are not already registered on the e-Filing portal, you will first need to complete the registration process.

Step 2: Open Response to Outstanding Demand

After logging in, navigate to:

Pending Actions → Response to Outstanding Demand

The portal will display the Response to Outstanding Demand page, where you can view outstanding demands raised by the Centralized Processing Centre (CPC) or the Assessing Officer.

Step 3: Check Whether Any Demand Is Pending

If there is no outstanding demand requiring action, the portal will show the corresponding status or no relevant pending demand.

If an outstanding demand exists, the details of the demand will be displayed on this page.

Depending on the status of the demand, options such as the following may be available:

• Pay Now
• Submit Response
• View
• View demand details
• View previously submitted responses

What Should You Do If an Outstanding Demand Is Displayed?

Do not immediately pay a demand merely because it appears on the portal. First verify the details and understand why the demand has been raised.

Check the following:

• Assessment Year or relevant period
• Amount demanded
• Reason for the demand
• Income Tax Return filed by you
• Taxes already paid
• TDS or TCS credit claimed
• Advance Tax or Self-Assessment Tax paid
• Any rectification request or revised return already filed
• Previous correspondence with the Income Tax Department

After verifying the demand, you can submit the appropriate response through the e-Filing portal.

Broadly, a taxpayer may indicate that:

1. The demand is correct; or
2. The taxpayer disagrees with the demand, either fully or partly.

If you disagree with the demand, select the appropriate reason and provide the supporting details required by the portal.

Where you partially disagree with a demand, the undisputed portion may still be payable.

How to Pay an Outstanding Income Tax Demand

Where the demand is correct and remains payable, you can use the Pay Now option available against the relevant demand.

You will generally be redirected to the e-Pay Tax facility for making the payment.

After making the payment, verify that the payment and response are correctly reflected against the relevant demand.

Keep the following records for future reference:

• Challan details
• Payment acknowledgement
• Demand Reference Number, wherever applicable
• Transaction ID generated after submitting the response
• Copy or acknowledgement of the response submitted

Section 245 Notice and Adjustment of Refund

Where an outstanding demand exists and you are otherwise eligible for an Income Tax refund, the Department may propose to adjust the refund against the outstanding demand in accordance with the applicable provisions.

The Response to Outstanding Demand page may also provide facilities to view or download notices relating to the proposed adjustment, wherever applicable.

Therefore, if you are expecting a refund but an older demand appears against your PAN, check the demand carefully and submit the appropriate response within the prescribed time.

How to Check Whether an Income Tax Notice Is Pending

Checking the outstanding demand section alone does not confirm that there are no Income Tax notices or proceedings pending against you.

Notices, letters and intimations issued through electronic proceedings should also be checked separately.

Step 1: Log in to the e-Filing Portal

Log in to your account on the official Income Tax e-Filing portal 

Step 2: Go to e-Proceedings

From the main menu, navigate to:

Pending Actions → e-Proceedings

The e-Proceedings facility enables taxpayers to view and respond to various letters, notices and intimations issued by the Income Tax Department through electronic proceedings.

Step 3: Check Pending Proceedings

Review the proceedings displayed on the portal. If a notice, letter, intimation or other communication requires your response, check the following details carefully:

• Assessment Year or relevant period
• Section under which the notice has been issued
• Date of issue
• Due date for response
• Reason for issuance
• Documents or information requested
• Response already submitted, if any

Do not ignore a notice simply because you believe that the Income Tax Return filed by you was correct.

What Is the Worklist?

The Pending Actions menu may also contain a Worklist.

The Worklist is used to view and respond to various pending action items on the e-Filing portal. However, for checking Income Tax Department letters, notices and intimations relating to electronic proceedings, the e-Proceedings section should also be checked specifically.

Therefore, taxpayers should review the relevant pending actions and e-Proceedings instead of relying only on the Worklist.

Important: Check Your e-Filing Account Regularly

Receiving an email or SMS is useful, but taxpayers should periodically log in to the Income Tax e-Filing portal and review pending demands and proceedings.

Check:

• Pending Actions → Response to Outstanding Demand
• Pending Actions → e-Proceedings
• Pending Actions → Worklist, wherever relevant
• Your registered email address
• Your registered mobile number

This is particularly important after filing an Income Tax Return, receiving an intimation, applying for a refund, filing a rectification request or responding to an earlier notice.

Before Responding to a Demand or Notice

Before making any payment or submitting a response, verify the underlying facts and supporting documents.

Depending on the issue, you may need to check:

• Filed Income Tax Return and computation
• Form 26AS
• Annual Information Statement (AIS)
• Taxpayer Information Summary (TIS)
• Form 16 or Form 16A
• Tax payment challans
• Previous intimations or orders
• Rectification applications
• Earlier responses submitted to the Department

If you disagree with a demand, carefully verify the facts before selecting any response accepting the demand as correct.

Conclusion

You can check outstanding tax demands and Income Tax notices online without waiting for an email from the Income Tax Department.

For an outstanding tax demand, navigate to:

Pending Actions → Response to Outstanding Demand

For Income Tax notices, letters and intimations, check:

Pending Actions → e-Proceedings

You should also review the Worklist and other pending-action sections wherever relevant.

If a demand or notice appears, first understand the reason, verify your tax records and check the applicable response deadline before making payment or submitting a response.

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