Answer

1. F

   Facts

   Demands from assessment, penalty or other officer orders are handled by your jurisdictional Assessing Officer, not CPC. You can find the officer's details under Know Your AO on the e-Filing portal.

2. P

   Provisions and law

   • Sec 156, Income-tax Act 1961 (now Sec 289)When tax, interest, penalty or other sum is payable after an order, the officer serves a notice of demand.
   • Sec 220, Income-tax Act 1961A demand is payable within 30 days of service of the notice of demand; simple interest of 1% a month runs after that; the officer may allow more time or instalments, and may treat you as not in default while an appeal is pending (2025 Act number to be confirmed).
3. A

   Analysis

   CPC rectification works only for CPC orders. For an officer's demand, rectification requests and stay or instalment applications go to that officer, usually online through the portal. Write clearly with the DRN, assessment year and your request. Keep copies, because officer-level follow-ups can take time.

4. C

   Conclusion

   1. 1Find your officer under Know Your AO.
   2. 2Check which order raised the demand.
   3. 3Send your request (rectification, stay or instalments) to that officer.
   4. 4Respond on the portal's demand page as well.
   5. 5Follow up in writing.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.