Explanation
Intimation — return processed / adjustment made by CPC
Section: 143(1) / §271 IT Act 2025
Reply required within: 30 days.
Consequence if ignored: The demand becomes final. The amount is recoverable as tax arrear, and the outstanding balance is offset against future refunds under Section 245/§281.
How to reply: Log in to the income-tax portal. Go to e-Proceedings → Outstanding Demand. Either pay the demand, or click 'Disagree' and submit a rectification request (Section 154/§285) explaining the error.
If ignored
How to respond
Log in to the income-tax portal. Go to e-Proceedings → Outstanding Demand. Either pay the demand, or click 'Disagree' and submit a rectification request (Section 154/§285) explaining the error.
Deadline
You have 30 days from the date of issue to respond. Do not ignore — non-response triggers automatic consequences.