Answer

1. F

   Facts

   NRIs use the same e-Filing account to view and respond to demands, and pay through e-Pay Tax using an Indian bank account or payment gateway options available on the 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

   Most NRI demands come from TDS credit not reflected, or income added from AIS, such as interest on NRO deposits. Check whether higher TDS deducted on NRO interest already covers the tax. If the demand is right, pay from an NRO account or through the gateway. If wrong, respond and rectify like any resident.

4. C

   Conclusion

   1. 1Log in to the e-Filing account from abroad.
   2. 2Open the demand and the order behind it.
   3. 3Check TDS on NRO income in Form 26AS.
   4. 4Respond agree or disagree on the portal.
   5. 5Pay through e-Pay Tax if correct.

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