ITR-2 143(1) demand after paying self-assessment tax before the demand was raised. How should I handle this?
Hi, looking for advice from people familiar with Indian income tax / the e-filing portal.
My situation:
- AY: 2026-27
- FY: 2025-26
- I filed an original ITR-2 on 28 July 2026
- Total income: ₹49,18,680
- Tax liability as per ITR/CPC: ₹10,97,828
- TDS: ₹10,86,276
- I paid ₹13,767 as Self-Assessment Tax (Minor Head 300) on 31 July 2026
- I have the challan receipt/CIN for this payment
- My ITR was processed and I received a 143(1) intimation dated 6 August 2026
- The intimation shows an outstanding demand of ₹12,700, including ₹1,152 of interest
- The income and tax liability reported by me and computed by CPC are the same, so there doesn't appear to be a tax computation mismatch.
The issue seems to be that my ₹13,767 challan has not been credited against the demand.
I tried Services → Normal Challans → Create Correction Request and selected:
Change in Type of Payment (Minor Head)
The portal lets me change Self-Assessment Tax (300) → Outstanding Demand / Regular Assessment Tax (400).
However, when I select the demand, I get this error:
>
My challan date is 31 July 2026, while the demand date is 6 August 2026, so the portal won't allow the correction.
My questions:
- What is the correct way to get my already-paid ₹13,767 credited against this ₹12,700 demand?
- Should I respond to the outstanding demand as already paid, and if so, which exact option should I use?
- Is a rectification request u/s 154 appropriate in this situation?
- Since my payment was made before the demand was generated, is there any way to map the Minor Head 300 challan to this demand without paying ₹12,700 again?
- Should I do anything about the fact that I paid ₹13,767 while the current demand is ₹12,700?
I have redacted all personal identifiers from the information I'm sharing.
Would appreciate guidance from anyone who has dealt with this exact situation.
[Formatted using ChatGPT]