CBDT launches ‘e-nivaran’ facility to resolve income tax grievances

CBDT has launched the ambitious ‘e-nivaran’ facility for online redressal of taxpayers’ grievances related to refunds, ITRs and PAN among others as part of its initiative to reduce instances of harassment of the public when it comes to complaints related to the I-T Department.

An exclusive ‘e-nivaran’ (electronic resolution) link has recently been activated on the e-filing portal of the department — https://incometaxindiaefiling.gov.in — where taxpayers can register their complaints through their personal computer systems and receive a special PIN number on their registered mobile and email, as their unique number to keep track of the issue.

The ‘e-nivaran’ module, a senior official said, will work on the lines of the internet-based Income Tax Returns (ITRs) filing system and taxpayers can register all complaints related to delay in refunds, filing of e-returns, Tax Deducted at Source (TDS), PAN issues, and those pertaining to their Assessing Officer (AO).

“People who do not have a Permanent Account Number (PAN) but have some problem in connection with their I-T case can also use the e-nivaran facility. Documents can be uploaded in a PDF format and clubbed as a ZIP file,” the official said.

A special space has also been provided for ‘grievance description’ along with furnishing of details like mention of the Assessment Year (in case of individual) or the Financial Year (in case of deductor).

Address, postal PIN code, mobile number and email are mandatory fields to be filled up.

“The new system will ensure, like e-filing, that the taxpayer gets his grievance redressed by just using an internet-enabled computer and does not require them to travel to a tax office. The ‘e-nivaran’ has been now connected to all electronic databases and the modern business application software platform of the department to ensure quick resolution,” the official said.

The ‘e-nivaran’ form is also expected to be provided at the Aaykar Sampark Kendras (ASK) (tax facilitation centre), located in over 300 cities, in a physical form which will later fed into the system by tax officials.

Once the grievance is registered, the system will also issue an acknowledgment number which can be quoted by the taxpayer for all his future communications with the taxman and also to track the progress of the complaint.

Source: The Economic Times

Key Features – File Validation Utility (FVU) version 5.2

Addition of new fields for Form 24Q-Q4 under Annexure ll (i.e. salary details) as below:

Aggregate rent payment exceeds rupees one lakh during the previous year:

– The above is applicable for regular as well as correction statements pertaining to FY 2016-17 onwards.

– If the rent payment exceeds rupees one lakh, in such case, flag value ‘Yes’ is to be mentioned under the above referred field, else flag value ‘No’ is to be mentioned.

– If the flag value is ‘Yes’, in such case, PAN and Name of the landlord is to be mandatorily mentioned. The details (i.e. PAN and Name) of maximum to four landlords can be mentioned.

Deduction of interest under the head ‘Income from house property’ (which is paid to the lender):

– The above is applicable for regular as well as correction statements pertaining to FY 2016-17 onwards.

– If the interest is paid to the lender, in such case, flag value ‘Yes’ is to be mentioned under the above referred field, else flag value ‘No’ is to be mentioned.

– If the flag value is ‘Yes’, in such case, PAN and Name of the lender is to be mandatorily mentioned. The details (i.e. PAN and Name) of maximum to four lenders can be mentioned.

Deduction of tax from contributions paid by the trustees of an approved superannuation fund:

– The above is applicable for regular as well as correction statements pertaining to FY 2013-14 onwards.

– If the contribution is paid by the trustee, in such case, flag value ‘Yes’ is to be mentioned under the above referred field, else flag value ‘No’ is to be mentioned.

– If the flag value is ‘Yes’, in such case, below fields are applicable and values in all these fields is to be mandatorily mentioned.

o Name of the superannuation fund

o Date from which the employee has contributed to the superannuation fund

o Date to which the employee has contributed to the superannuation fund

o The amount of contribution repaid on account of principal and interest

o The average rate of deduction of tax during the preceding three years

o The amount of tax deducted on repayment

o Gross total income including contribution repaid on account of principal and interest from superannuation fund.

Addition of new fields for Form 27Q under Annexure l (i.e. deductee details) as below:

The following new fields have been incorporated:

Email ID of the deductee
Contact number of deductee
Address of deductee in country of residence
Tax Identification Number/ Unique Identification Number of deductee

The above is applicable for regular as well as correction statements pertaining to FY 2016-17 onwards.
The values in all the above new fields will be mandatory, if all the below conditions are fulfilled else the values in these fields are optional.

Value in the field no. 10 i.e. “PAN of the deductee” from deductee details record is PANINVALID or PANAPPLIED or PANNOTAVBL and
Value in the field no. 26 i.e. “Rate at which Tax Deducted” from deductee
details record is less than 20% and
Value in the field no. 30 i.e. “Remarks 1” from deductee details record is “C”

Changes in Form 27A generated from File Validation Utility.

The Quarter of the statement is made available in Form 27A as generated from FVU.

Example: if the statement is validated from FVU pertaining to FY 2016-17 of the second quarter (i.e. July 1, 2016 to September 30, 2016), in such case, Form 27A will have the following statement ‘Form for furnishing information with the statement of Deduction / collection of tax at source (tick whichever is applicable) filed on computer media for the period Q2’

This version of FVU is applicable with effect from September 17, 2016.

Avail the Benefit of CPC (TDS) Analytics for Correction of PANs in your TDS Statements

Date of Communication: 13/08/2016

Dear Deductor, TAN (XXXXXXXXXX)

Centralized Processing Cell (TDS) has observed from its records that you have reported “Structurally Correct, however Invalid PANs” in your TDS Statement filed for Quarter 1, 2 and 3 of Financial Year 2015-16. To correct such errors, CPC (TDS) Analytics provides facility of correct PAN suggestions for the Deductees, while submitting Online PAN Corrections based on your statement filing history.

Action to be taken:

“Online Correction” facility of TRACES can be used with Digital Signatures for correction of PANs. To avail the facility, you are requested to “Login to TRACES” and navigate to “Defaults” tab to locate “Request for Correction” from the drop-down menu. For assistance, please refer to the e-tutorial available on TRACES.
While submitting PAN Corrections, CPC (TDS) Analytics identifies the above referred errors for you and provides suggestions for Valid PANs. This will reflect as follows while submitting corrections:

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Implications, if Errors are not corrected:

Deductor would not have been able to generate TDS Certificates for deductees with such incorrect PANs. In case, you have issued TDS Certificates outside TRACES, they will not be valid. In view of CBDT circulars 04/2013 dated 17.04.2013, No. 03/2011 dated 13.05.2011 and No. 01/2012 dated 09.04.2012, TDS Certificates downloaded only from TRACES Portal will be valid. Certificates issued in any other form or manner will not comply to the requirements referred in the Income-tax Act 1961 read with relevant Rules and Circulars issued in this behalf from time to time.

Correct TDS Credits in 26AS statements to such taxpayers will not be available and they will not be able to avail the same, while filing their Income Tax Returns.
As per section 206AA of the Income Tax Act, tax is to be deducted at a higher rate, in case of “Not Available/ Invalid PANs”. Therefore, default of Short Deduction, including Interest is charged on the deductor, if the tax has not been deducted at higher rate, as per the provisions of section 206AA.

Therefore, to avoid generation of defaults against you and to avoid any inconvenience to your deductees, please make full use of the above referred facility.

For any further assistance, you can also write to ContactUs@tdscpc.gov.in or call our toll-free number 1800 103 0344.

CPC (TDS) is committed to provide best possible services to you.

CPC (TDS) TEAM

Source: TRACES

Closure of defaults in Quarterly TDS Statements from FY 2007-08 to FY 2016-17 Q1

CPC (TDS) has issued a reminder communication to the banks regarding closure of defaults in quarterly TDS Statements from Financial Year 2007-08 to Financial Year 2016-17 of quarter 1.

The issued communication has been given below:

Date of communication: 20/08/2016

The Principal Officer

Name: XXXXXXX

PAN: XXXXXXXXXX

Please refer to the earlier CPC (TDS) Communication regarding defaults in TDS Statements for different TAN’s associated with your PAN.

The Centralized Processing Centre (TDS) has observed from its records that there are Defaults in Quarterly TDS Statements submitted by different TANs associated with your PAN.

The details of the TANs with corresponding outstanding Defaults have been provided as annexed with this letter.

Furthermore, Financial Year, Form Type and Quarter wise breakup of the default details are also available for online view on the web-portal TRACES (www.tdscpc.gov.in) under “Aggregated TAN compliance Report“.

Please note that:

Order u/s 201/Intimation u/s 200A of the Income Tax Act, 1961 intimating the outstanding demand for different years has already been sent by Income Tax Department on registered email addresses of your TANs and also by post, at the addresses, mentioned in their relevant TDS Statements.

This information is being provided to you for further necessary action for closure of Defaults at the earliest.

This would be helpful for you in complying with the provisions of section 40(a)(ia) of Income Tax Act, 1961 and to ensure that correct information is disclosed in paragraph 21(b) of Tax Audit Report(Form 3CD) u/s 44AB of the Income Tax Act.

Actions to be taken by the TAN holders associated with you:

Download “Aggregate TDS Compliance Report” from TRACES portal for the details of defaults against each TAN associated with your PAN.
Quarter-wise Justification Reports can be downloaded by the referenced TANs from TRACES portal for the details of defaults.

Please use Challan ITNS 281 for payment of TDS in case of insufficient total balance available in the challans.
Online Correction facility provided by TRACES should be used for closing the above defaults by suitably moving deductee rows/ matching/ tagging of challans. However, functionality of adding or modifying deductee details available from FY 2013-14 onwards.

For any assistance, you can write to Corporate_connect@tdscpc.gov.in or call on +91 120 4816103.

CPC (TDS) is committed to provide best possible services to you.

signature of commisoner