After submitting your Income Tax Returns, the next step is verification. The Income Tax Department (ITD) checks the income declarations and tax paid to see if all these details match. After this, tax return is considered as filed as per Section 143(1).
If the taxes paid are less than the tax you are required to pay, ITD will issue you a demand notice. Following are the steps to pay outstanding demand from ITD:
Step 1: Login on https://www.incometax.gov.in/iec/foportal with your credentials.
Step 2: Click on Pending Actions then Response to Outstanding Demand to see the list of demands outstanding.
Step 3: To pay the demand, you can click Pay Now. You will be taken to the e-Pay Tax page where you can make the tax payment.
Step 4: Select ITNS 280
Step 5- Individual taxpayers have to select Tax Applicable as "(0021- Income-tax – other than companies)", Type of Payment as “Tax on Regular Assessment (400)”, and Mode of Payment.
Step 6- Enter PAN and other mandatory details then enter Captcha code and click on Proceed
Step 7- You will be directed to the net-banking site of the bank or enter debit card details as per the "Mode Of Payment" selected.
Step 8- The taxpayer has to log in to the net-banking site with the user id/password provided by the bank for net-banking purposes and enter payment details at the bank site.
Step 9- On successful payment, a challan counterfoil will be generated containing the challan number, the amount paid, name of a bank branch through which e-payment has been made. This counterfoil is proof of payment being made. The assessee should save a copy of this challan for his record.