How to interpret Demand Amount Breakup for Income Tax

[adarshmadrecha]

In demand view, there is card "Demand Amount Breakup".
It typically looks like this. How to interpret these values?

[adarshmadrecha]

There are various scenarios in which the "Demand Amount Breakup" will look very different for each client/demand.

1. Original Demand Amount - When the demand was raised, this was the amount. This amount will never undergo a change. Even if interest is re-calculated, this amount will remain same.
2. Interest - The left side show the rate of interest per month and section under which the interest is levied. Next line in the interest shows duration of interest. Sometimes the demand is raised but interest is not calculated. In this case it will show "Interest from Invalid Date". Note: As of writing of this post, the dates shown are indicative. Not perfectly matches with the department's actual dates of calculation.
3. Current Total Demand Amount - What is the current amout which is due to be paid. This is the latest amount as per Income tax website.
4. Interest Part - The interest component in the "Current Total Demand Amount".
5. Demand Part - It is calculated by subtracting interest from "Current Total Demand Amount". Generally, "Original Demand Amount (1)" and "Demand Part (5)" will match. However in case the part payment is made against the demand, the amount will not match.

Interest is calculated

The total demand amount is 412. This amount needs to be paid. If I make the payment today (Sept 2022), there will be no additional demand. This is because the interest is already calculated till last month (i.e. 12th Aug 2022).

Interest is not calculated

The demand is raised for 7820. However the interest is not calculated. If I make the payment today (Sept 2022), then income tax department will raise another demand for "Interest" component. The screenshot also specifies that the interest will be calculated at 1% per month from 20th October 2021.

Interest calculated after payment of pre-interest demand

In this case the original demand amout was 1110. Interest was not calculated by department on the same. Hence the base amount of 1110 was paid. After making payment, department has calculated interest on the same.
Now, only interest component (407) of the demand is pending to be paid. This interest is calculated from 26 May 2021. Unfortunately, department does not provide the "To date" for this demand. We have no idea that the amount was calculated till which date.
Note: The interest amount does not match the simple calculation of "Original Demand Amount" x 1% x Total months elapsed. This is due to the fact that these dates are indicative. Not 100% accurate as of this day of writing.