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MONOGRAPH
TAX PAYERS’ SERVICES
VARIOUS UTILITIES OFFERED BY THE
INCOME TAX DEPARTMENT
K. N. Jana, Deputy Director (Trg.),
Sanjay Mukherjee, Deputy Director (Trg.),
Amitava Sen, Assistant Director (OSD),
Suman Ghosh, Addl. Assistant Director (Trg.).
DIRECT TAXES REGIONAL TRAINING INSITITUTE
KOLKATA
Foreword
Presently the Income Tax Department is providing various services
to the tax payers. Most of them are online services. Some of them are
being provided in collaboration with agencies like NSDL. It was felt that
a monograph on such services should be prepared so that the end users
of such services may become aware and start using them.
The monograph has two sections. In the first section the
theoretical part of different services have been described along with the
prescribed requirements for availing of different services. In the second
section the practical procedure of using three services namely, (i) e-filing
of income tax return, (ii) online payment of tax and (iii) viewing tax
credit online (Form 26AS) have been discussed.
In the practical section each and every step has been discussed
along with screen printing so that any taxpayer can follow it and avail
himself of the services. The services are being upgraded continuosly.
Even during the writing of the monograph, it is found that several
services have been upgraded. One example being at the initial stage of
the monograph taxes could be paid online only through net banking. By
the time the monograph is published taxes can be paid through debit
card as well. Hence the monograph is required to be updated in future
and suggestions from all readers are most welcome. Only through such
suggestions, the monograph can be enriched in future.
(K. K. Srivastava)
Director of Income Tax,
Direct Taxes Regional Training Institute, Kolkata
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I N D E X
Content Page
UTILITIES
Permanent Account Number (PAN) 4
Tax Deduction Account Number (TAN) 9
e-filing of Return 10
Payment of Taxes 11
Tax Deduction at Source (TDS) Certificate 13
Tax Deduction at Source (TDS) Quarterly Statement 14
e-TDS/TCS Book Adjustment Form (e-TBAF) 22
Online Tax Accounting System (OLTAS) 23
Refund Banker 24
Aaykar Seva Kendra (ASK) 25
Assessee Sampark Kendra (ASK) 26
Help Desk 27
PAN Kiosk 28
PRACTICAL APPLICATION OF UTILITIES
e-filing of Income Tax Return 29
Online Payment of Tax 62
Viewing Online Tax Credit (Form 26AS) 77
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Permanent Account Number (PAN)
What is it?
Permanent Account Number (PAN) is issued by Income Tax Department. This is a ten-digit
alphanumeric identifier. Each assessee (e.g. individual, firm, company etc.) is issued a PAN
and it is unique.
Who must have a PAN?
All existing assessees, taxpayers, or persons required to file a return of income.
Any person entering into economic or financial transactions where quoting PAN is
mandatory as per Rule 114B are required to apply for PAN.
Examples of such financial transactions:
- Sale/ purchase of motor vehicles except two wheelers,
- Opening an account in Bank or Post Offices,
- Depositing cash of more than Rs fifty thousand in the above accounts,
- Purchase of Bank Draft of Rs fifty thousand or more,
- Purchase / Sale of any immovable property valued at Rs five lakh or more
- Installation of a telephone connection including mobiles,
- Onetime payment to hotels and restaurants exceeding twenty-five thousand
rupees
- Onetime payment in cash in connection with travel to any foreign country
exceeding twenty-five thousand rupees
Any person who does not have a permanent account number and who enters into
any transaction specified in this rule, shall make a declaration in Form No. 60 giving
therein the particulars of such transaction
Other Features:
• Permanent Account Number (PAN) is a permanent number.
• It is mandatory to quote PAN in return of income & Challan.
• Obtaining/possessing more than one PAN may attract a penalty up to Rs. 10,000.
How to apply for PAN?
• An application for allotment for PAN is to be filed in Form No. 49A.
• Application fee is Rs.85 (plus service tax) to be paid to TIN- Facilitation Centres (TIN-
FCs) as processing fees at the time of submission of application form,
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• If communication address is in a foreign country, the fee payable is Rs. 744 (including
service tax).
Documents to be attached along with the application form:
• A recent colour photograph (size 3.5 cm x 2.5 cm) by 'Individual' applicants,
A] Proof of identity (POI)
B] Proof of address (POA)
The documents for POI and POA depend on the citizenship and the status of the
applicant.
Documents to be submitted as Proof of Identity and Address by Individual
who is a Citizen of India and residing in India at the time of filing of application for
PAN:
Proof of Identity:
Copy of any of the following:
1. School leaving certificate
2. Matriculation certificate
3. Degree of a recognised educational institution
4. Depository account statement
5. Credit card statement
6. Bank account statement/ bank pass book
7. Water bill
8. Ration card
9. Property tax assessment order
10. Passport
11. Voters Identity Card
12. Driving License
13. Certificate of identity signed by Member of Parliament or Member of Legislative
Assembly or Municipal Councilor or Gazetted Officer.
Proof of Address:
Copy of any of the following
1. Electricity bill*
2. Telephone bill*
3. Depository account statement*
4. Credit card statement*
5. Bank account statement/bank pass book*
6. Rent receipt*
7. Employer certificate*
8. Passport
9. Voters Identity card
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10. Property tax assessment order
11. Driving License
12. Ration card
13. Certificate of address signed by Member of Parliament or Member of Legislative
Assembly or Municipal Councilor or Gazetted Officer.
* documents submitted as proof of address for serial numbers 1 to 7 should not be
more than six months old from the date of application.
If the applicant is a minor (i.e. below 18 years of age at the time of application), any
of the documents as per the lists specified below of any of the parents/ guardian of
such minor shall be deemed to be the proof of identity and address of the applicant.
Documents to be submitted as Proof of Identity and Address by Citizen of
India located outside India at the time of application for PAN:
Proof of Identity
Copy of passport
Proof of Address
Copy of any of the following
1. Copy of passport
2. Copy of bank account statement in country of residence
3. Copy of NRE bank account statement (showing at least two customers induced
transactions in last six months period and duly attested by Indian Embassy /
Consular office / High Commission or Apostille or by the manager of the bank in
which the account is held. The applicant may be a joint holder.
Documents to be submitted as Proof of Identity and Address by Foreign
Citizen located in India at the time of application for PAN
Proof of Identity
Copy of any of the following
1. Copy of passport
2. Copy of Person of Indian Origin (PIO) card issued by Government of India.
Proof of Address
Copy of any of the following
1. Copy of passport
2. Copy of bank account statement in India
3. Residential permit issued by the State Police Authorities
4. Registration certificate issued by the Foreigner's Registration Officer
5. Copy of Person of Indian Origin(PIO) card issued by Government of India
6. Copy of NRE bank account statement (showing at least two customer induced
transactions in last six months period and duly attested by Indian Embassy /
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Consular office / High Commission or Apostille or by the manager of the bank in
which the account is held. The applicant may be a joint holder.)
7. Copy of Visa application to Indian authorities and Copy of Visa granted and Copy
of appointment letter/contract from Indian Company and Certificate (in original)
of Indian address issued by employer (The certificate should be on employer's
letterhead mentioning PAN of the employer. Copy of PAN card for the PAN
mentioned in the employer's certificate should be submitted)
Note: If the applicant has provided an Indian office address, then all the following
five documents are mandatory along with any of the first six above mentioned documents:-
1. Copy of Visa application to Indian authorities and
2. Copy of Visa granted and
3. Copy of appointment letter/contract from Indian Company and
4. Certificate (in original) of address in India of applicant issued by authorized
signatory of employer on employer's letter head mentioning the PAN of the
employer.
5. Copy of PAN card for the PAN mentioned in the employer's certificate
Documents to be submitted as Proof of Identity and Address by Foreign
Citizen located outside India at the time of application for PAN
Proof of Identity
Copy of any of the following
1. Copy of passport
2. Copy of other National ID attested by Indian Embassy/Consulate/High
Commission/Apostille
3. Copy of Person of Indian Origin(PIO)card issued by Government of India
Proof of Address
Copy of any of the following-
1. Copy of passport
2. Copy of other National ID attested by Indian Embassy/Consulate/High
Commission/Apostille
3. Copy of bank account statement in country of residence, duly attested by Indian
Embassy/High Commission/Consulate/Apostille in the country where applicant
is located
4. Copy of Person of Indian Origin (PIO) card issued by Government of India
5. Copy of NRE bank account statement (showing at least two customers induced
transactions in last six months period and duly attested by Indian Embassy /
Consular office / High Commission or Apostille or by the manager of the bank in
which the account is held. The applicant may be a joint holder.)
Documents to be submitted as Proof of Identity and Address by persons other
than Individuals (i.e. Firm, BOI, HUF, AOP, AOP(Trust), Local Authority, Company,
Artificial Juridical Person) located in India at the time of application for PAN
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Proof of Identity and Address
HUF:
Any document prescribed in the case of individuals in respect of Karta of the HUF.
Company:
Copy of Certificate of Registration issued by Registrar ofCompanies.
Firms:
Copy of Certificate of Registration issued by Registrar of Firms or Copy of Partnership
Deed.
AOP (Trusts):
Copy of Trust Deed or Copy of Certificate of Registration issued by Charity
Commissioner.
AOP/BOI/Local Authority/Artificial Juridical Person:
Copy of Agreement or Copy of Certificate of Registration issued by Charity
Commissioner or Registrar of Co-operative Society or any other Competent Authority
or any other document originating from any Central or State Government
Department establishing identity and address of such person.
Documents to be submitted as Proof of Identity and Address by persons other
than Individuals (i.e. Firm, BOI, HUF, AOP, AOP(Trust), Local Authority, Company,
Artificial Juridical Person) located outside India at the time of application for PAN
Proof of Identity and Address
Copy of any of the followings:
(a) Copy of registration certificate of the respective country duly attested by Indian
Embassy/ Consulate/ High Commission/ Apostille in the country where applicant
is located.
(b) Copy of certificate of registration with the competent authority in India
(c) Copy of approval issued by the competent authority in India
(d) Copy of the accompanying documents along with the approval issued by
competent authority in India
(e) Copy of the application (duly acknowledged) made by the applicant before the
competent authority in India.
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Tax Deduction Account Number (TAN)
What is a TAN
TAN or Tax Deduction and Collection Account Number is a 10 digit alpha numeric
number to be obtained by all persons who are responsible for deducting or collecting tax,
as per provisions of Section 203A of the Income-tax Act, 1961 .
How to apply for TAN?
• An application for allotment of TAN is to be filed in Form 49B, The application form
can be downloaded from www.incometaxindia.gov.in or NSDL http://tin.nsdl.com or
printed by local printers or from any other source. The application is also available at
TIN Facilitation Centres.
• Addresses of the TIN - Facilitation Centre (TIN-FC) are available at
www.incometaxindia.gov.in or http://tin.nsdl.com.
• Application can be submitted at any of the TIN Facilitation Centres meant for receipt
of e-TDS returns.
• The application can be made online through http://tin.nsdl.com.
• A fee of Rs. 50 (+ service tax) is to be paid as processing fee at the TIN-FC at the time
of submitting Form 49B.
Documents to be attached
No documents are required to be attached with the application for allotment of TAN.
However, where the application is being made online, the acknowledgment which is
generated after filling up the form will be required to be forwarded to NSDL. Detailed
guidelines for the procedure are available at http://tin.nsdl.com
Other features
• It is compulsory to quote TAN in all TDS/TCS returns (including e-TDS/TCS return),
TDS/TCS payment challans and TDS/TCS certificates.
• All Government deductors are also required to quote the TAN on their TDS / TCS /
Annual Information Returns.
• In case of multiple Drawing and Disbursing Officers, all of them should apply for TAN.
• Different Branches of companies/banks may have separate TANs.
• Penalty for non quotation / mis-quotation of PAN/ TAN has been provided in Sec
272B and Sec 272BB of the Income tax Act ,1961 respectively.
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e - Filing of return
Mandatory
(a) For Individuals, HUF and partnership Firms where books of accounts are to be
audited u/s 44AB.
(b) For companies e-filing of I-T Return (ITR-6) with Digital Signature.
Optional
For all other assessees e-filing is optional.
Procedure for e-filing
It has been discussed in details separately.
Return Forms for A.Y. 2010-11
• SARAL - II (ITR-1): For Individuals having Income from Salary / Pension / Income from
One House Property (excluding loss brought forward from previous years) / Income
from Other Sources (Excluding Winning from Lottery and Income from Race Horses).
• ITR 2 : For Individuals and HUFs not having Income from Business or Profession
• ITR 3: For Individuals/HUFs being partners in firms and not carrying out business or
profession under any proprietorship
• ITR 4: For individuals & HUFs having income from a proprietary business or
profession
• ITR 5: For firms, AOPs and BOIs
• ITR 6: For Companies other than companies claiming exemption under section 11
• ITR 7: For persons including companies required to furnish return under section
139(4A) or section 139(4B) or section 139(4C) or section 139(4D)
Time limits for filing returns as per Sec 139(1)
Corporate assessees: 30th Sept
Any assessee who requires its accounts to be audited under any law: 30th Sept
Working partner of a firm in which accounts are to be audited under any law: 30th Sept
All other assessee: 31st July
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Payment of Tax
The following new single copy challans have been introduced with effect from July
2005:
ITNS 280: for payment of Income Tax and Corporation Tax.
Type of payments include Advance Tax, Self Assessment Tax ,Tax On Distributed Profits Of
Domestic Companies, Tax On Regular Assessment and Tax On Distributed Income To Unit
Holders.
ITNS 281: for depositing Tax Deducted at Source/Tax Collected at Source (TDS/TCS) from
corporate or non-corporate,
Type of payments - TDS/TCS Payable by the taxpayer and TDS/TCS on Regular Assessment
(Raised By IT Department)
ITNS 282: for payment of Securities Transaction Tax, Hotel Receipts Tax, Estate Duty,
Wealth Tax, Gift Tax, Expenditure Tax and Other direct taxes,
Types of payment- Advance Tax, Tax on Regular Assessment, Self Assessment Tax
The single copy challan has a main portion at the top and a taxpayer’s counterfoil at the
bottom. The Bank retains the main portion and returns duly receipted counterfoil to the
payer.
Information received from Bank is used by the Income tax Department to give the tax payer
credit, based on the CIN.
CIN (challan identification number) is the number comprising the BSR (Basic Statistical
Returns) Code of the Bank branch where the tax has been deposited, the date on which the
tax has been deposited and challan serial number given by the bank.
Time for Payment of deducted tax to Government a/c
All sums deducted as TDS by deductors, other than an office of the Government, shall be
paid to the credit of the Central Government ‐
(a) where the income or amount is credited or paid in the month of March : on or
before 30th day of April ; and
(b) in any other case, on or before seven days from the end of the month in which‐
(1) the deduction is made; or
(2) income‐tax is due under sub‐section (1A) of section 192 (deduction from
salary).
Delay in deposit to Government account or short deduction of tax at source attracts
penal interest u/sec 201(1A)
Rates of interest payable (w e f 1/7/2010):
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in case of delay in deduction:
@1% per month or part of a month, from the date on which tax was deductible to
the date on which tax was actually deducted,
in case of delay in deposit to Govt account:
@1.5% per month or part of a month from the date on which tax was deducted to
the date on which it was actually deposited to Govt a/c
e-payment of tax
As per Rule 125(1), he following persons shall mandatorily pay tax electronically on
or after the 1st day of April, 2008:
(a) A company; and
(b) A person (other than a company), to whom provisions of section 44ABare
applicable.
For the purposes of this rule:
(a) Pay tax electronically means, payment of tax by way of-
(i) Internet banking facility of the authority bank; or
(ii) Credit or debit cards;
Procedure for e-payment
It has been discussed in detail later.
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Tax Deduction at Source (TDS) Certificate
The certificate of TDS or the certificate of payment of tax by the employer on behalf
of the employee i.e. deduction from salary will be in:
(a) Form No. 16 ( if the deduction / payment of tax is under section 192 ); and
(b) Form No. 16A (if the deduction is under any other provision of Chapter XVII‐B of
I T Act).
In the certificate the following shall be specified:
(i) Permanent Account Number (PAN) of the deductee;
(ii)TAN of the deductor;
Challan identification number (CIN) for payment through bank.
(iii)
(iv)Receipt number of the relevant TDS quarterly statement furnished under rule
31A;
(v) Receipt numbers of all the TDS quarterly statements relevant to income
chargeable under the head “Salaries”.
In case of Government deductors -
(i) Book identification number(s) in place of CIN where deposit of deducted tax is
made without producing challan.
(ii) The certificates in Forms are to be furnished to the employee or the payee as
per the frequency below:
(iii) Form 16 (Salary): once in a year (by 31st May of the financial year immediately
following the financial year in which the income was paid and tax deducted).
(iv) Form 16A (all other deductions): Quarterly (Within fifteen days from the due
date for furnishing the statement of tax deducted at source).
If the deductee lost the original certificate and requests for a duplicate certificate,
the deductor may issue a duplicate certificate in Form No. 16 / Form No. 16A and the
duplicate certificate is to be certified as duplicate by the deductor.
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Tax Deduction at Source (TDS) Quarterly Statements
Statement of deduction of tax under section 200(3):
Every person responsible for deduction of tax, are to deliver quarterly statements to
the Director General of Income‐tax (Systems) or the person authorised by the D G (Systems)
i.e. [NSDL]
(a) a statement of TDS u/s 192 (salary) in Form No 24Q;
(b) a statement of TDS u/s 193 to 196D (other deductions)
In
(i) Form No. 27Q, where the deductee is a non‐resident not being a company or a
foreign company or resident but not ordinarily resident;
(ii) Form No. 26Q for all other deductees.
Due dates for submission of Quarterly statements:
Quarter ending on Due date
30th June 15th July of the financial year
30th September 15th October of the financial year
31st December 15th January of the financial year
31st March 15th May of the financial year immediately following the
financial year in which deduction is made
The statements may be furnished in paper form or electronically along with the
verification of the statement in Form 27A.
Filing of e-statements is compulsory, where,
(a) the deductor is a Government office ; or
(b) the deductor is the principal officer of a company; or
(c) the deductor is a person who is required to get his accounts audited under
section 44AB in the immediately preceding financial year; or
(d) there are twenty or more number of deductees in a statement for any quarter of
the financial year ,
The deductor while preparing statements of tax deducted shall quote / furnish,‐
(i) his TAN;
(ii) his PAN except where the deductor is a Government office;
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(iii) the PAN of all deductees (under the existing procedure the deductor will have to
quote at least 85% PAN);
(iv) particulars of the tax paid to the Central Government including book
identification number or challan identification number.
Under the existing procedure the deductor will have to quote at least 85% PAN,
failing which his return will be rejected.
With effect from the 01-04-2010, a person who is entitled to receive any sum on
which tax is deductible is required to furnish his PAN to the person who is responsible for
deducting such tax. In case of failure, tax shall be deducted at the higher of the following
three rates, viz.:
(i) rate as specified in the relevant provision of the IT Act;
(ii) rate(s) in force; or
(iii) twenty per cent.
[Sec 206AA]
Preparation of e-TDS/e-TCS return/ Statement
A return preparation utility software which is freely downloadable is made available
by NSDL for preparation of e-TDS/TCS returns. Forms required for filing TDS/TCS returns are
notified by Central Board of Direct Taxes (CBDT). These forms are same for electronic and
physical returns.
e-Filing Administrator issues data format for e-TDS/e-TCS return /statement which
is available in www.incometaxindia.gov.in and www.tin-nsdl.com. The data of the prepared
e-TDS/TCS return/statement is to be validated using an available File Validation Utility
software.
The e-TDS/TCS return/ statement has following characteristics:
(a) A separate virus - free floppy /CD( if size of the return is larger than the capacity
of the floppy) is to be used for each e-TDS/TCS return.
(b) Each e-TDS/TCS return should be accompanied by Form No. 27A in physical form
(duly filled and signed by an authorised signatory).
(c) For the purpose of compression of an e-TDS or e-TCS file, Winzip 8.1 or ZipItFast
3.0 compression utility (or higher version) are to be used for quick acceptance of
the file.
(d) There should be a Label affixed on each CD / floppy indicating the name of the
deductor, his TAN, Form no. (i.e. 24Q, 26Q or 27Q) and period to which the
return relates.
(e) If there is any overwriting in Form No. 27A, it should be ratified by the person
who is responsible for filing the return.
(f) e-TDS / TCS return file must contain TAN of the deductor/collector, otherwise
the return will not be accepted.
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(g) No bank challan or copy of TDS/TCS certificate should be annexed along with e-
TDS/TCS return file.
Form No. 27A
Form 27A is the summary of the TDS/TCS statement. It is signed by the same person
who is authorised to sign the TDS/TCS statement. It is a control chart of quarterly e-TDS/TCS
statements which is filed in paper form by deductors / collectors along with quarterly
statements. It contains control totals of 'amount paid' and 'income tax deducted at source
which should match with the corresponding control totals in e-TDS/TCS return. For Annual
Returns, the relevant control charts are Form 27A for e-TDS and Form 27B for e-TCS.
Non-quoting of PAN of the deductees
In the Provisional Receipt, the number of missing PANs in the e-TDS/TCS return will
be mentioned. The missing PANs may be filed within seven days of the date of Provisional
Receipt to TIN-FC. The deductor can file quarterly e-TDS/TCS return for the deductees
having valid PANs and subsequently file correction return for remaining deductees whose
PANs were not available while furnishing regular return. Format of correction return is
available in www.tin-nsdl.com. If PAN is not quoted, credit of tax deducted cannot be given.
Filing of certificate for no deduction or concessional deduction of tax:
(a) For salary e-TDS/TCS return (Form No. 24), deductor has to file certificate for no
deduction or concessional deduction of TDS (certificate u/sec 197) along with the
e-TDS/TCS return.
(b) For non-salary (Form No. 26/27) deductor need not file certificates for no
deduction or concessional deduction of TDS along with the e-TDS/TCS return.
Furnishing of TDS / TCS return / statement
TDS/TCS return can be filed at any of the TIN – Facilitation Centres (TIN-FCs)
managed by NSDL which are set-up at different locations across the country given in the
NSDL-TIN website. If the e-TDS/TCS return file is complete in all aspects, a provisional
receipt will be issued by TIN-FC which is the proof that the e-TDS/TCS return has been filed.
e-TDS / TCS return can be filed online with digital signature. If e-TDS/TCS return file is not
accepted, a Non-Acceptance Memo will be issued by TIN-FC stating reason for rejection. If a
deductor faces any difficulty in filing of e-TDS return, help required for filing of e-TDS are
available on the Income-Tax Department website and the NSDL-TIN website.
Charges payable to TIN-FCs for filing of e-return
(a) Returns having up to 100 records : Rs. 30
(b) Returns having 101 to 1000 records : Rs. 182
(c) Returns having more than 1000 records : Rs. 606
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Credit of tax deducted/collected is reflected in the annual tax statement (Form 26AS)
of the deductees where PAN of deductee is present. If there are deficiencies in the accepted
regular TDS/TCS statement like incorrect challan details or no PAN or wrong PAN, the tax
credit will not be reflected in Form 26AS of the deductees .To reflect correct credit in Form
26AS of the deductees, the deductor is required to file a correction statement removing the
deficiencies.
Correction statements
Corrections that can be made to an accepted regular TDS/TCS statement-
(a) Updating deductor details such as Name, Address of Deductor (correction type is
known as C1).
(b) Updating challan details such as challan serial no., BSR code, challan tender date,
challan amounts etc.( correction type is known as C2 ).
(c) Updating/deleting /adding deductee details (correction type is known as C3).
(d) Adding / deleting salary record details (correction type is known as C4).
(e) Updating PAN of the deductee or employee in deductee/salary details
(correction type is known as C5).
(f) Adding a new challan (correction type is known as C9).
(g) Cancelling accepted statement (correction type is known as Y).
(h) A regular TDS /TCS statement can be cancelled only if the TAN of the deductor is
to be corrected. After cancelling the regular statement with incorrect TAN, a
regular TDS / TCS statement should be filed with the correct TAN.
(i) TAN, Form no., quarter, FY and A.Y quoted in a regular statement cannot be
updated by furnishing a correction statement
(j) A correction file which contains more than one correction statement is called
“multiple batch correction statement”.
Procedure for submission of multiple batch correction statement
After successful validation of the correction file through the File Validation Utility
(FVU) the following will be created:
(a) .fvu file
(b) Statement statistics report (one each for each type of correction)
(c) The deductor is required to copy the .fvu file on a CD and submit it to the TIN-FC,
along with the statement statistics reports and Form 27A.
Fees applicable for correction statement is same as for regular statement as per below:
(a) Returns having up to 100 records : Rs.30
(b) Returns having 101 to 1000 records : Rs.182
(c) Returns having more than 1000 records : Rs.606
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Fees are applicable for cancellation (Y) statements also. Charges are as per regular
statements that are cancelled.
A Provisional Receipt will be issued by TIN-FC if corrected e-TDS/TCS return file is
found valid and accepted by the TIN-FC.
The Provisional Receipt issued by TIN-FC is considered to be the proof of filing of
corrected e-TDS/TCS return.
Checking the status of the submitted TDS/TCS statement
The deductor can check the status of the submitted statement at
https://onlineservices.tin.nsdl.com/TIN/JSP/tds/linktoUnAuthorizedInput.jsp. He is to
mention the TAN and Provisional Receipt Number in the relevant field. Statement details
along with status whether accepted or rejected is displayed (acceptance is displayed as
received by TIN and for rejection, reason for rejection is displayed). If statement is accepted,
deductor can also check the challan status and PANs of deductees. Correction statement is
to be prepared only when the corresponding regular statement has been accepted by the
TIN central system. For preparing a correction statement .fvu file of the relevant accepted
regular statement is to be available.
Various challan status in the TDS/TCS statement
(a) Booked: Challan /Transfer voucher details in the statement matches with
corresponding details received from banks/PAO.
(b) Match Pending: Corresponding challan details not received from the bank.
(c) Match Failed (Challan): TAN / challan amount in the statement do not match
with the corresponding details received from banks.
(d) Match Failed (Transfer Voucher): Transfer voucher amount does not match with
corresponding details received from PAO.
(e) Provisionally Booked: For Government deductors where TDS/TCS statement is
received by TIN and mode of payment of TDS/TCS is through book entry (transfer
voucher) and e-TBAF details from PAO are not received by TIN.
In case of a booked challan status, credit of tax deducted is reflected in the annual
tax statement (Form 26AS) of the deductees with a valid PAN. Once a challan is booked
correction in challan details is not allowed. However, correction can be made on deductee
records of a booked challan.
In case of a Match pending challan status the CIN is not present in the payment
information provided by the Bank. So, the credit of tax deducted is not reflected in the Form
26AS of the deductees. The probable reason may be error in quoting CIN details (Challan
serial no., BSR code and challan tender date) either in the TDS statement or in the details
18
that the bank provided. However, an error in TDS statement can be rectified by filing a
correction statement.
When the TAN/challan amount appearing in the statement does not match with that
provided by the Bank, a challan is said to be in Match failed status. In that case the credit of
tax deducted is not reflected in Form 26AS of the deductees. The probable reason may be
error in quoting challan amount which can be rectified by filing a correction statement.
One can update the details provided in the challan e.g. CIN details, amounts etc.
Important Points for updating challan
(i) To identify the challan to be updated by its sequence no and CIN, deposit
amount as per regular statement,
(ii) The correction statement is to contain the updated values, CIN value and
deposit amount as per regular statement,
Example: To correct challan serial number from 013 to 014 in the sixth challan of the
regular statement filed, the steps needed to be followed are:
(i) Identification of the challan by the sequence number, CIN and deposit amount as
per regular statement.
(ii) Updation of the value in the field challan serial number to 014.
(iii) Ensure that the value in the field Last Bank challan no is 013, i.e. as per regular
statement.
A new challan and the underlying deductee records in that challan can be added. The
process of adding a challan is given below:
(i) To maintain new challan record sequence according to the last challan sequence
as per regular statement and to add details of challan in this record.
(ii) Add the relevant deductee records and relate it with the sequence number of
the newly added challan.
Example: When a regular statement filed has seven challans and we wish to add one
more challan and relevant four deductees, the steps needed to be followed are:
(a) Sequence of new challan that is added should be 8.
(b) Add four deductees in the deductee records.
After the challan is updated with ‘Booked’ status, modifications or rectifications to
the challan details are not allowed and shall be rejected by the TIN central system
Updation of deductee record
PAN, name, amount etc. relevant to the deductee can be updated. Steps to update a
deductee record are:
19
(i) To identify the challan to be updated by its sequence no and CIN, deposit
amount as per regular statement ,
(ii) To Identify the relevant deductee record to be updated by PAN, total tax
deducted and total tax deposited relevant to the deductee as per regular
statement, and its sequence number under the challan identified as above as per
regular statement.
(iii) The correction statement is to contain the updated values, CIN value and deposit
amount, PAN of deductee, total tax deducted and total tax deposited in
deductee details as per regular statement.
Example: In order to correct deductee PAN from INVALID PAN to ACXPK2629C in the
fifth deductee record of the third challan of the regular statement filed, the steps needed to
be followed are:
(a) To identify challan no. 3 and corresponding deductee record having sequence no.
5 as per regular statement.
(b) Update the value in the field deductee PAN to ACXPK2629C.
New records of a deductee under an existing challan can be added. The process for
adding deductee records is as under:
(i) To identify the challan to be updated by its sequence no, CIN, deposit amount as
per regular statement.
(ii) To maintain new deductee record sequence corresponding to the sequence
number of the last deductee record under the said challan as per regular
statement and to add details of deductee in this record.
Correction statement is to contain newly added deductee records, value of CIN and
deposit amount as per regular statement.
Steps to delete a deductee record are:
(i) To identify the challan relevant to the deductee record to be updated by its
sequence no and CIN, deposit amount as per regular statement.
(ii) To identify the deductee record to be updated by its sequence number under the
challan identified as above, PAN of deductee, total tax deducted and total tax
deposited as per regular statement.
(iii) Flag the deductee details to be deleted.
The correction statement should contain the flag for deletion, CIN, deposit amount
in challan details, PAN of deductee, total tax deducted, total tax deposited in deductee
details as per regular statement.
Other significant features while updating/deleting:
20
Record to be updated / deleted are to be identified by its sequence number and
values of some fields as per regular statement.
List of fields used for identifying a record are:
(a) Challan detail – CIN details and deposit amount.
(b) Deductee detail – PAN of the deductee, total tax deducted and total tax
deposited.
(c) Salary / income details – Gross total income on which tax was deducted.
Having received the correction statement, the values of the identification fields are
verified with the corresponding values as per TIN central system. The correction statement
will get accepted if the values match. If the values do not match, the correction statement
will get rejected at the TIN central system. Although a regular TDS/TCS statement is
accepted only once at the TIN central system, a correction TDS/TCS statement can be
submitted more than once to incorporate changes in the regular TDS/TCS statement.
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e-TDS/TCS Book Adjustment Form (e-TBAF)
Accounts Officers (AO), in the government accounting offices process the bills
prepared by the DDOs (Drawing & Disbursement Officer).
In TDS / TCS Book Adjustment Form (e-TBAF), the payment details for each type of
deduction / collection (e.g. TDS-Salary/ TDS-Non Salary / TDS- Non Salary Non Residents/
TCS) separately from each DDO, are consolidated by the AO for each month.
Each AO is to file e-TBAF for every quarter for every type of deduction/ collection i.e.
TDS-Salary / TDS Non-Salary / TDS-Non Salary Non-Residents / TCS.
It is mandatory for an AO to have an Accounts Officer Identification Number (AIN)
which is issued by the Directorate of Income Tax (Systems), New Delhi, for submitting the e-
TBAF. It is a seven digit unique identification number and in order to obtain AIN, an AO is to
send his/her details (as per Annexure III to the e-TBAF manual) along with the details of the
associated DDOs to the ‘Directorate of Income Tax (Systems)’, at ARA Centre, Ground Floor,
E-2, Jhandewala Extension, New Delhi-110055. The e-TBAF can be furnished through TIN-FC.
Upload fees for regular statement are:
(a) Returns having up to 100 records : Rs.28
(b) Returns having 101 to 1000 records : Rs.168
(c) Returns having more than 1000 records : Rs.562
The procedures for filing, making corrections, acceptance in TIN network etc for e-
TABF are exactly same as e-TDS quarterly statements.
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Online Tax Accounting System (OLTAS)
Receiving information and maintaining records by the Income Tax department of
taxes paid through Banks by online uploading of challan details is called Online Tax
Accounting System (OLTAS).
Procedure for Direct Tax collection:
(i) If taxes are paid in cash or by cheque at any designated bank branch where tax
payer has a bank account, the bank will accept the cash / cheque and will return
the counterfoil of the challan with a receiving stamp containing the CIN (Challan
Identification Number).
(ii) If taxes are paid by cheque/draft at a bank branch where the tax payer does not
have an account, the collecting bank branch will issue a token as
acknowledgement. After encashment of the cheque, the bank will issue the
stamped acknowledgement with the CIN.
The details of new single copy challans have been discussed earlier. The tax payer is
given credit by the Income tax Department of the tax paid on information received from
Bank (based on the CIN). CIN (Challan Identification Number) has three characteristics:
(a) Seven digit BSR code of the bank branch where tax is deposited
(b) Date of Deposit (DD/MM/YY) of tax
(c) Serial Number of Challan
In order to identify the tax payment uniquely, CIN is provided on the
acknowledgement receipt and a separate CIN is given for each challan.
The data is sent to the system of the department by the branch that received the
tax, through its nodal branch in respective cities. The tax is sent to the Link branch of
respective banks situated in Nagpur through their nodal branches in different cities. The Link
branch transfers the tax to the RBI.
Major Heads
(a) Income tax : 021
(b) Corporation tax : 020
(c) Wealth tax : 032
(d) STT : 034
Minor Heads
(a) Advance tax: 100
(b) Self Assessment Tax: 300
(c) Regular tax (after assessment) : 400
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Refund Banker
This scheme has been implemented from January 24, 2007.
At present the 'Refund Banker Scheme,‘ is effective for non-corporate taxpayers who
are assessed in Delhi, Mumbai, Kolkata, Chennai, Allahabad, Ahmedabad, Bangalore,
Bhubaneswar, Cochin, Chandigarh, Hyderabad , Kanpur , Pune, Patna and Trivandrum.
In the 'Refund Banker Scheme' if any refund is generated by the Assessing officers /
CPC-Bangalore after processing of Income tax Returns, the same is transmitted
electronically to State Bank of India, CMP branch, Mumbai (Refund Banker) the next day
for sending to taxpayers.
Two modes in which Refunds are sent:
(a) RTGS / NECS: Credit of refund is made directly to the Taxpayer's Bank A/c. Here
MICR code of bank branch and the correct address for communication of the
assessee are mandatory.
(b) Paper Cheque: In case of sending refund by paper cheque, Bank Account No.
along with the correct address of the assessee is essential.
Paper refunds are issued by electronic printing or by manual writing. For refunds
below Rs. 1,000/-. Two foils of refund order are issued to the assessee. For refunds above
Rs. 1,000/-. One foil is issued to assessee and two foils are issued to the Bank Branch as
refund advice. Payment is made on the basis of advice.
In of case paper refund, the issuing authority will quote PAN, assessment year(s) and
Bank account number on the Refund cheque and refund advice. The payee is to sign at the
reverse of the Refund cheque (not required under MICR case).
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Aaykar Seva Kendra (ASK)
The Aayakar Sewa Kendra (ASK) under the Sevottam scheme, the single window
system is one of the services offered by the finance department of the government of India
to the tax payers. In the first phase, ASK was made operational in Pune, Kochi and
Chandigarh. After the successful pilot run at these places, the Central Board of Direct Taxes
has now decided to extend this facility to ten other stations.
Sevottam is essentially a front office with certain amenities for taxpayers manned by
friendly personnel and backed by re-engineered business processes to provide excellent
services and redress grievances, with the ultimate objective of prevention of the latter.
Sevottam is one of the initiatives for improving the public service delivery system in
the Income Tax department. As a part of the government's initiative to move towards
citizen centric governance, the tax department had introduced Sevottam.
The scheme provides basic facility to the taxpayers, i.e, availability of various forms,
leaflets and other relevant information which they will need. Under the system, the ASK will
have a separate window that works as inquiry/facilitation counter for taxpayers. The PRO or
the administrative officer is in charge of the overall supervision of the ASK.
Moreover, whenever any complaint or inquiry is received at ASK, the computerised
system records the registration date and time, the counter on which it was received and the
name of the operator who received the grievances. All complaints are given a unique
acknowledgement number.
The movement of complaints / inquiries to various functionaries up to the stage of
resolution is then entered into the system which would enable tracking and monitoring of
each and every receipt by higher authorities.
25
Aaykar Sampark Kendra (ASK)
This is a telephone based utility provided to the assessees for assistance on PAN, e-
filing of returns, payment of taxes, refund banker and other information like jurisdiction,
address of offices etc. Any assessee can call the number 0124-2438-000 and through
interactive system reach the person ready to provide him with his requested information.
Procedure:
After calling the above number, an option of language is asked for. At present the
System recognizes English and Hindi only as language of conversation. For English one has to
press’1’ and for Hindi ‘2’ is to be pressed.
Thereafter another option on subject of query is asked for as follows:
For PAN related query one has to press ‘1’
For queries on e-filing of returns one has to press ‘2’
For queries on payment of tax including correction in AS26 form, one has to press ‘3’
For queries related to refund through Refund Banker, one has to press ‘4’
For other queries one has to press ‘5’.
Sometimes, the query on credit of tax paid are not settled at ASK and one has to dial
TIN-NSDL at Mumbai to telephone number 022-2721-8080.
26
Help Desk
Help Desk is a unique concept which the department started in 2004.
Initially, it was intended for help to assessees with small to medium income. At the
initial stage the following were the features of help desk
Help Desks were opened at space provided by local traders’ association,
Banks, other prominent places for a period of a fortnight to a month prior to
the due dates of filing of returns.
Help Desk attendants provided help in filling up of returns in proper forms,
filling up of challans for payment of taxes, provided information on taxability
of incomes out of capital gains, various perquisites etc. which are relevant
for a small assessee.
Various forms like form 49A and 49B, return forms, tax payment challans etc
were distributed from the Help Desk.
Now, Help Desk has been made a permanent feature, but they are located at
buildings where Income tax offices are located.
These Desks are manned by personnel drawn from the department itself and
act as extension of Public Relations counters.
In this counters all the help mentioned above are being provided.
27
PAN Kiosk
This is a unique feature started in the department, where one can get to know his
PAN & jurisdiction.
It is provided through touch screen computers.
The computers are placed at prominent places in some of the Income tax
Buildings, specially the buildings having salaried assessees.
The computer is always logged in with TIN-NSDL website.
Here one can get to know his PAN by
Putting his name and
Putting his date of birth
The computers are very user friendly.
Along with PAN, the jurisdiction where the assessee has to file his return is
also displayed.
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e - Filing of Income Tax Return
The first step is to register the PAN in the site www.incometaxindia.gov.in. For that the File Return Online button is to be clicked. In the
drop down menu the Income Tax Return is to be clicked (Figure 1).
In the next page that has the heading e-filing one has to click the Register button displayed in the Login section (Figure 2).
In the next page the PAN is to be entered then click the Click Me button (Figure 3).
In the next page one has to fill in the details including selection of password. The user id will be the PAN. After filling up the form one
has to click the Register (Figure 4 & 5).
If the password is not strong enough then message will be displayed to give password that will be a combination of upper case, lower
case, number and special character like @!$%^&^ ((figure 6). The password should be at least 8 characters in length. It is advisable to prepare
the password before one starts the process of registration given to choose. Here if one wishes to register his digital signature then one has to
click Click here if you want to register your Digital Signature otherwise click Register (Figure 7).
Now a message will come that registration is complete but to activate that one has to click the link that would be sent to the e mail id
(Figure 8).
Now a mail would come usually within one hour. A mail like that is given in Figure 9.
The moment that link is clicked the page in Figure 10 will open. One has to click the Log in button and then the a page as illustrated in
Figure 11 will open. Here one has to give the user id (the PAN) and the password and click the Login button.
Now the user is ready to file return online. The process of filing return has 5 parts. The first step is to download the one Excel utility
from www.incometaxindia.gov.in. Second step involves filling up the required cells and validating the same. In the third step the excel file is to
be convert it to XML file. The second and third steps are to be dome offline. Till this point of time one can do the job even without registering
himself for online filing of return. In the fourth step one needs user id & password to log in for filing e return. After logging in the XML file is to
29
be uploaded in www.incometaxindia.gov.in. The last step is to take a print out of ITR V that will be generated after the XML file is successfully
uploaded. This ITR V is to be sent to the given address mentioned therein by ordinary post within 120 days of uploading the XML file.
Now let us have look at these 5 stages of e filing.
Step 1 Go to the site www.incometaxindia.gov.in and click File Return Online. In the drop down menu the Income Tax Return is to be
clicked (Figure 12). In the next page that has the heading e-filing one has to click the e-filing A.Y. 2010-11 under the menu Download. In the
drop down menu choose the applicable status. Here we have chosen Individual/HUF (Figure 13). In the nest page one will be shown which
return form is to be used. Here we choose ITR 1 and click the Excel Utility (Figure 14). Thereafter the download window will appear (Figure 15)
and the Excel utility file will be downloaded. This is required to be unzipped in the computer.
Step 2 Open the Excel utility after unzipping it. At the time of opening it will inform the A.Y. to which it relates, only the green cells
need to be filled and fields with red label are compulsory. It will also be informed that copy pasting must not be done to fill up any of the cells.
Thereafter in the last window regarding this series of initial information the user will be asked to enable the macros. One important thing to
remember is that macro must be enabled after opening the file. There are two ways of doing that. One is through Excel Options available
under Microsoft Office button. The easier is to click the button Option on the top of the page beside the message Security Warning ActiveX
Controls have been Disabled. After the Option button is clicked a dialogue box will open and one has to choose Enable this Content and click OK
(Figure 16). One should read the instructions in the home page before he proceeds to fill up the sheet. At first the excel file will have 3 sheets.
They are Home, Income Details, TDS and Taxes Paid & Verification (Figure 17). One has to start with the sheet Income Details. In this sheet feel
up only the green cells and remember that red labeled cells are compulsory. Before filling up the data on should check whether the Macro has
been enabled or not. The easiest way to do that is to click any one of the buttons on the top right hand of the corner of the sheet like Validate,
Print, Next etc. (Figure 17). If the Macro is enabled properly then dialogue box will open stating that one needs to fill up the cells before it
could be validated. If the Macro is not enabled properly then on clicking of this button nothing will happen. If the Macro is enabled properly
then one can click the Help menu to read the Instructions that will appear in a new sheet. Now fill up the applicable green cells in the Income
Details Sheet. Once the cells are filled up, click the Validate button on the top right hand of the corner of the sheet. If the data are filled up in
proper cells then a dialogue box will appear communicating that. Hereafter the relevant green cells in the sheets of TDS and Taxes Paid &
Verification needs to be filled up. After filling up each sheet the Validate button should be clicked to check the correctness of entries. After this
30
the user has to come back to the Income Details sheet and click Calculate Tax. The tax will not be calculated till the Taxes Paid & Verification
sheet is filled up. The utility will calculate the tax. Now the files need to be saved.
Step 3 After the file is saved the Generate button, available on the top right hand corner in all the sheets, is to be clicked. A fifth sheet
will open. Name of this sheet is Pre-XML check (Figure 18). In this sheet the no of TDS entries made will be shown. One should check here
whether he has entered the data correctly. After it is done one has to click the Save XML button on the top of the sheet. Before the XML file is
saved a dialogue box will open and show the directory in which the XML file is saved. The user cannot choose the place, by default it is saved in
the folder where the Excel utility file is located. It should be noted down as this particular file is to be uploaded (Figure 19).
Step 4 Now one has to go to the site www.incometaxindia.gov.in and click File Return Online. In the drop down menu the Income Tax
Return is to be clicked (Figure 20). In the next page that has the heading e-filing one has to click the Existing User Login button (figure 21). In
the next page give the user id, the PAN and password in the designated fields. And click Login Button.(Figure 22). Once logged in One has to
click the Select Assessment Year under Submit Return. A drop down menu will come and the relevant A.Y. needs to be clicked (figure 23). In the
next page that will open upon clicking the relevant assessment year one need to choose the relevant Return form no. The PAN and assessment
year will be shown by default. One has also to say No if he is not using digital signature. After giving this 2 options check the Next button
(figure 24). In the next page one has to click the Browse button and select the XML file from the computer. After such selection click the
Upload button (figure 25). On clicking the Upload button a dialogue box will appear after reading the content click the OK button in the said
box (Figure 26). In the next page you will be informed that upload is complete.
Step 5 Now one can download the ITR V from this page or may later take a print out from the email (figure 27 & 28). The ITR V (figure
29) and sent by ordinary post or speed post within next 120 days in the address given there.
31
Figure 1
32
Figure 2
33
Figure 3
34
Figure 4
35
Figure 5
36
Figure 6
37
Figure 7
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Figure 8
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Figure 9
Dear AJAPS4505R
Dear User, Your profile has been created in Income Tax Department database. For further queries, please contact DIT Administrator Regards, DIT;
Please click here to activate your account (Or) copy and paste the following url into your browser to activate your account
http://incometaxindiaefiling.gov.in/portal/activation.do?user=AJAPS4505R&email=amitavasen@ymail.com&emailupdate=1&code=faa5ffd8d498381609716760d8a5ebd1
All communicaton will be sent to this email. Please ensure that the email address is correct and the mailbox is not full. Please verify that you are able to login by visiting the
site and using your user ID and password. In the event that you face any issue, please send an email to ask@incometaxindia.gov.in
If you did not register with the website and have received this email, it may mean that somebody else has registered on your behalf. Please send an email to
ask@incometaxindia.gov.in requesting that the registration with this email address amitavasen@ymail.com be removed.
Regards,
Administrator.
efiling.administrator@incometaxindiaefiling.gov.in
40
Figure 10
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Figure 11
42
Figure 12
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Figure 13
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Figure 14
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Figure 14
46
Figure 15
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Figure 16
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Figure 17
49
Figure 18
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Figure 19
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Figure 20
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Figure 21
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Figure 22
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Figure 23
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Figure 24
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Figure 25
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Figure 26
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Figure 27
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Figure 28
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Figure 29
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Online payment of Income Tax
To make online payment of tax, the assessee must have net banking facility. Online payment of tax is not accepted through any other
mode like credit card, debit card etc. Although there are provisions for making payment through Debit Card & Credit Card, the facilities are not
available right now. But the facilities of payment through Debit Card & Credit Card are being introduced. To get the net banking facility, the
assessee has to approach his bank and fill up the required forms. He will be provided an internet kit that will contain his default user id and
password. After the facility is made available the user has to log in and give user id and password of his choice.
Though it is not compulsory but it is advisable that the assessee should be registered with NSDL for viewing tax credit online - Form
26AS. If someone is not registered for Form 26AS till then after he initiates the procedure for online payment of taxes, midway he will be asked
to register his PAN with NSDL. A separate pop up window will come the assessees can register for Form 26AS here. If the assessee is having the
facility of Form 26AS then after making payment online he can view the same in Form 26AS.
Once a person has the facility he can pay his tax online following the under mentioned procedure.
1. First go to the site www.incometaxindia.gov.in. On the left hand side of the home page click Pay Taxes Online then in the drop down
menu click Pay Tax Online (Figure 1).
2. A new window will open in NSDL site. The URL of this site is https://onlineservices.tin.nsdl.com/etaxnew/ tdsnontds.jsp. In this window
one has to click at the applicable challan. In this illustration we will select Challan No. / ITNS 280 as the tax payer is an individual who
would be paying advance Tax for the A.Y. 2011-12. So we click CHALLAN NO. / ITNS 281 (Figure 2).
3. Now in the next window that has the heading of e-Payment (Figure 3) t all the fields need to be filled up. It includes clicking the radio
button as whether it is corporation tax or income tax and the nature of such tax like advance or self assessment etc. Then one has to
click the PROCEED button.
4. Simultaneously two windows will open one asking the person to register for Form 26AS (Figure 4) and another with heading of TIN e-
Tax Payment (Figure 5). If one is already registered or do not wish to register now for Form 26AS then the relevant window may be
closed. TIN e-Tax Payment (Figure 5) will show the data that was entered in the earlier window. If any data is wrongly entered then one
62
has to click the EDIT button and the previous page (Figure 3) will open again. After rectification of the wrong data otherwise one has to
click the Proceed button again. After this again the TIN e-Tax Payment (Figure 5) page will open. If this time the data is found to be
correct then the Submit to the Bank button needs to be clicked.
5. After clicking the Submit to the Bank the assessee will be taken to the relevant log in page of the bank (Figure 6). After entering user id
and password for net banking one has to click Submit button. In the next screen the details of the assessee will be shown in the bank
server and here the amount is to given (Figure 7). The nature of tax like Income Tax or Corporation Tax and Advance Tax, Self
Assessment Tax etc. has already been entered in the page on e-Payment (Figure 3). After the amount of tax to be paid is entered the
Confirm button is to be clicked. The total amount will not be displayed in this page. After the Confirm button is clicked another page will
open (Figure 8). In this page the total of taxes will be shown along with all the details. It is similar to the earlier page but contains the
total tax that is being paid, the major and minor head of such tax. Of course no data can be entered in this page. If on scrutiny the data
are found to be correct then Confirm button is to be clicked. Otherwise click back button to go back to the earlier page (Figure 7) to
rectify the wrong data. Once the Confirm button is clicked in Figure 8 the payment will be made. Now a screen will come with details of
transaction (Figure 9). In this screen itself 2 buttons are available. By clicking Click here to see the Challan details one can see the paid
challan as (Figure 10) and take a print thereof by clicking Print button. Other option is to click the Download in PDF. Through this option
the paid challan can be downloaded in the compute. Here after one must remember to click the Logout button in Figure 9. Till now the
user is in the bank server, so before closing the session one must log out from the bank server.
6. The challan will not be reflected instantaneously in Form 26AS. In our case it took 72 hours before the same was reflected in Form 26AS
(Figure 11A & 11B).
7. Another important thing to remember is during the procedure the Back button should never be used from the browser title bar. If
anyone wishes to go back then he has to look for whether the facility is available on the page. If it is available then that option can be
used. In case the option is not available or if the user wishes to go back many pages then the procedure should be aborted and the
entire things should be started afresh.
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Figure 1
2
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Figure 2
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Figure 3
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Figure 4
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Figure 5
68
Figure 6
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Figure 7
70
Figure 8
71
Figure 9
72
Figure 10
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Figure 10
74
Figure 11A
75
Figure 11B
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Viewing online tax credit (Form 26AS)
The first step is to register the PAN with NSDL. To do that one may start with the site www.incometaxindia.gov.in. On the left hand side
of the home page click View Your Tax Credit then in the drop down menu click Register for 26AS (Figure 1).
A new window will open in NSDL site. The URL of this site is www.tin-nsdl.com/panregistration.asp. Then one has to click 1. Online
Registration of PAN by PAN Holder (Figure 2).
In the next window click registration (Figure 3). Now a form will open in a new window. Before we take up how to fill up the form one
important thing need to be discussed.
After the online registration is complete the PAN holder has to submit a photocopy of his PAN card and sign in assigned place in
presence of the designated personnel of NSDL. There are two ways of doing it. One is the PAN holder may go to any one of the
facilitation centres of NSDL along with a print out of online registration and photocopy of PAN card. He has to sign in a place in
presence of the NSDL person submit the photocopy of PAN card and deposit Rs. 17/-. The other option is to ask the NSDL
person to come over to his place and collect the photocopy of PAN and signature. In case of this option the PAN holder has to
pay Rs. 110/-. Before filling up the registration form the PAN holder has to decide as how he would submit the photocopy of
PAN card. As at the very outset he has to mention his option. If he chooses that the NSDL person will come to his place then he
has to choose one facilitation centre of NSDL from the list that would be made available online. Otherwise this would not be
necessary.
After this option is given the form has to be filled up (Figure 4A & 4B). While doing so the PAN holder has to choose one user id and
password.
After he clicks submit button a dialogue box will open stating the things to do (Figure 5).
After clicking the OK button in the dialogue box an Acknowledgement cum Receipt (Figure 6) will be displayed. It will be in duplicate. A
print out has to be taken. This is to be handed over to NSDL. One copy will be returned to the PAN holder after giving stamps. After 3 working
days of handing over the documents to NSDL the PAN holder will be able to access his account through www.incometaxindia.gov.in.
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List of NSDL facilitation centre is available in NSDL site in the URL www.tin-nsdl.com/TINsearchOutPut.asp (Figure 7).
Once the registration is complete the assessee can view the tax credit available to him online. To do that first he has to go to the site
www.incometaxindia.gov.in. On the left hand side of the home page click View Your Tax Credit then in the drop down menu click Login to View
(Figure 8).
A new window will open in NSDL site. Here one has to give the user id, password and the PAN then click Submit (Figure 9).
The Form 26AS will open. In this window one can choose the A.Y. for which he is interested to view the tax credit. This Form 26AS is
divided in 4 parts. Part A contains details of Tax Deducted at different Sources. Part B will show the details Tax Collected at Source. Part C will
give the details of taxes paid other than TDS or TCS like advance tax, self assessment tax, regular assessment tax etc. The last part deals with
Refunds issued to the assessee. These items are shown in Figure 10A & 10B. The form can be downloaded by clicking the button Click here to
download Form 26AS (Figure 10B).One can also take the print of the screen straightaway.
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Figure 1
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Figure 2
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Figure 3
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Figure 4A
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Figure 4B
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Figure 5
84
Figure 6
85
Figure 7
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Figure 8
87
Figure 9
88
Figure 10A
89
Figure 10B
90
