Check the demand first.
- Is it genuine?Verify on the e-filing portal.
- Is TDS credited?Missing TDS credit is a common cause of wrong demands.
- Was it already paid?Challans not matched to the demand.
- Is the order right?Errors in processing or assessment.
- Interest correct?Interest worked out on the right amount and dates.
- Year and PANDemand for the right person and year.
From 1 April 2026 the Income-tax Act, 2025 has renumbered these provisions. Notices for tax years before 2026-27 still refer to the Income-tax Act, 1961 sections, which is why this page uses them. We check which Act applies to your notice.
Your options.
| Situation | What to do |
|---|---|
| Demand is correct | Pay within the time allowed, from India or the UK |
| Demand is due to an obvious mistake | Disagree on the portal and request rectification |
| Demand comes from an order you dispute | Appeal and apply for a stay of demand |
| Refund is being held against it | Reply to the refund adjustment notice. See Section 245 Notice |
Stay of demand.
If you appeal, you can ask the officer not to recover the demand until the appeal is decided. Under standard guidelines, a stay is usually granted if around 20% of the disputed demand is paid, though more or less can be asked for in some cases. See Appeal to Commissioner of IT.
Why clients trust us with notices.
We read the notice, the AIS and your return together before advising.
Deadlines tracked from the day you send us the notice.
What the notice means, what is at stake and what we recommend.
Most proceedings are handled online, so you never need to travel to India.
Replies and representation by Chartered Accountants.
A written scope and fee before we start.
Demand notice help for clients across the UK.
We handle Indian income tax notices for NRIs, returning Indians and UK-owned businesses throughout the UK. Faceless proceedings are online, so it makes no difference where you live.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Section 156 FAQs.
Received a demand you do not recognise?
Send it to us. We will check it and pay, rectify or dispute it.
This page is general guidance based on the Income-tax Act, 2025 and the rules and return forms as they stand. It is not legal or financial advice for your situation. Forms, eligibility and due dates can change each year, so please check with us before filing.