Go Ad-Free on CAclubindia with Daily Mobile Updates. Subscribe Now!

Income tax demand - intimation 143(1) of less than inr 100

COMPCODE (Analyst) (24 Points)

23 December 2013

I have received a demand of income tax of INR 10/- under INTIMATION U/S 143 (1) OF THE INCOME TAX ACT after e-filing tax using ITR preparation utility from income tax website. This seems to be the rounding logic difference in utility and the computation at CPC end.

See screenshots below for details.

My queries are:

1) How do I pay this tax online? usine 280? which head? Where to fill Demand Identification number?

2) Can I raise this issue as the error at their end?

3) For tax demand of less than INR 100/- there seems to be special treatment? Do I need to pay this tax demand then?

Quick help is appreciated as the deadline of 30 days to pay is nearning.

Regards

Comp

Reply
Follow
Share

4 Replies

(Guest)

You need not to pay this demand as it's less than Rs. 100. It will get adjusted in your future refunds.

1 Like

Upgrade to CAclubindia Pro. Subscribe Now!

Shubham jain (Practise) (43 Points)
Replied 10 January 2014

yes u shouldnt pay it it will be adjusted in future refunds. if in future u have no refund then u can also adjust by paying additional amt in next ITR

1 Like

Pramod.k (Accounts Manager) (82 Points)
Replied 10 February 2016

As per the Income Tax rules, if payable amount is less than Rs. 100.00, the same is not required to be paid. Intimation in particular is very clear about this. Similarly refund of less than Rs. 100.00 is ignored by the Income Tax Department and is not Paid, So no further action needed from your end.