Aadhaar links to PAN fo E-filing of Income Tax Returns

In simple way Income Tax Department shall take you to a webpage outside www.incometaxindia.gov.in. to link Aadhaar to PAN for e-Filing of Income Tax Returns and regarding this the contents of the linked on www.incometaxindia.gov.in page.

The following Details for this process:
Assessee's Name, Date of Birth and Gender as per PAN will be validated against your Aadhaar Details.

Assessee ensure that "Aadhar Number" and "Name as perAADHAAR" is exactly the same as printed on your Aadhaar card.

The Circular of UIDIA No. F.No.K-11022/631/2017-UIDIA with regard to discontinuation of partial match in Demographic Authentication w.e.f. 01.12.2017 by UIDIA.

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Adhaar Link to PAN extends to 31st Dec. by CBDT

CBDT extends date for Linking of Aadhaar with PAN to 31st December

CBDT extends date for (a) Linking of Aadhaar with PAN and (b) Due date for filing Income Tax Returns and Tax Audit Reports. To facilitate ease of compliance by the taxpayers, CBDT has extended the date in the following cases:- i. Aadhaar was to be linked with PAN by 31st August, 2017. The date for linking Aadhaar with PAN has been extended till 31st December, 2017; ii. The ‘due-date’ for filing Income Tax Returns and various reports of audit prescribed under the Income-tax Act,1961 has been extended from 30th September, 2017 to 31stOctober, 2017 for all taxpayers who were liable to file their Income Tax Returns by 30thSeptember, 2017.

Source: CAclubindia

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Linking of Aadhaar-PAN is Mandatory from July.

The Income Tax Department has urged assessees to link their Aadhaar number with PAN or Permanent Account Number. The taxman has not only simplified the process for Aadhaar-PAN linkage but also provided multiple facilities to do this. In Budget 2017, the government mandated seeding of Aadhaar with Permanent Account Number to avoid individuals using multiple PANs to evade taxes. From July 1, linking of existing Aadhaar numbers with taxpayers' PAN will be mandatory. The new rules will come into force from July 1, 2017, the Department of Revenue has said.

The Income Tax Department has introduced a one-page form for taxpayers to manually apply for linking their Aadhaar with Permanent Account Number (PAN), apart from the available online and SMS facilities.

The government has made quoting of Aadhaar or enrolment ID a must at the time of application of PAN. Through an amendment to tax proposals in the Finance Bill for 2017-18, Finance Minister Arun Jaitley has made the 12-digit biometric identity system Aadhaar mandatory for filing ITRs and provided for linking of PAN with Aadhaar to check tax evasion through use of multiple PAN cards.

"Every person who has been allotted PAN as on July 1, 2017, and who in accordance with the prof sub-section (2) of section 139AA is required to intimate his Aadhaar number, shall intimate his Aadhaar number to the principal director general of income tax (systems) or DGIT (systems)," according to the revenue department.

As many as 2.07 crore taxpayers have already linked their Aadhaar with PAN. There are over 25 crore PAN card holders in the country while Aadhaar has been issued to 111 crore people.

Here's how to link Aadhaar with PAN through various channels:

How to do Aadhaar-PAN linking via SMS

For all assessees whose name given in the Aadhaar card and PAN card are identical, a simple SMS-based facility is provided to achieve the linking. Such assessees need to send an SMS to 567678 or 56161 in the following format:

UIDPAN<12-digit aadhaar=""><10-digit pan="">

For example: UIDPAN 111122223333 AAAPA9999Q

However, in case of assessees whose names given in the Aadhaar and PAN cards have a "minor mismatch", according to the Income Tax Department, the linking can be achieved using an online facility.

A facility available on the Income Tax Department's e-filing website enables assessees with identical names given on Aadhaar and PAN as well as those with a minor mismatch to link the two identities.

The taxman has given steps to carry out this task through the portal:

<12-digit aadhaar=""><10-digit pan="">Once on the income tax e-filing website - incometaxIndiaefiling.gov.in, click on the 'Link Aadhaar' option on the left hand side.
Enter your PAN, Aadhaar and name given on the Aadhaar Card. The name detail to be filled in this step is case sensitive.
Click on 'Link Aadhaar' button to proceed.
An OTP or one-time-password will be sent to the mobile number registered with Aadhaar.

Don't have PAN card?

Aadhaar can also be seeded into PAN database by quoting Aadhaar in PAN application form - for allotment of a new PAN or for reprint of PAN card, according to the taxman.

"In case where Aadhaar name is completely different from name in PAN database then the linkage may fall and the PAN holder has to change the name in either Aadhaar or in PAN database or visit personally to designated PAN application centre of NSDL eGov or UTIITSL for Biometric Aadhaar authentication," the Income Tax Department said on microblogging site Twitter.

Source: NDTV

New Circular for Aadhaar-Pan Link

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Got Your PAN ? If not, Apply for New Pan now.

Those already allotted a ten digit alphanumeric PAN shall not apply again as having or using more than one PAN is illegal.  However, request for a new PAN card with the same PAN or/and Changes or Correction in PAN data can be made by filling up ‘Request for New PAN Card or/and Changes or Correction in PAN Data’ form available from any source mentioned in (a) above. The cost of application and processing fee is same as in the case of Form 49A.

INSTRUCTIONS FOR FILLING FORM 49A

• Form to be filled legibly in BLOCK LETTERS and preferably in BLACK INK. Form should be filled in English only
• Each box, wherever provided, should contain only one character (alphabet/number / punctuation sign) leaving a blank box after each word.
• ‘Individual’ applicants should affix two recent colour photographs with white background (size 3.5 cm x 2.5 cm) in the space provided on the form. The photographs should not be stapled or clipped to the form. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the form.
  
• Signature / Left hand thumb impression should be provided across the photo affixed on the left side of the form in such a manner that portion of signature/impression is on photo as well as on form.
• Signature /Left hand thumb impression should be within the box provided on the right side of the form. The signature should not be on the photograph affixed on right side of the form. If there is any mark on this photograph such that it hinders the clear visibility of the face of the applicant, the application will not be accepted.
• Thumb impression, if used, should be attested by a Magistrate or a Notary Public or a Gazetted Officer under official seal and stamp.
• AO code (Area Code, AO Type, Range Code and AO Number) of the Jurisdictional Assessing Officer must be filled up by the applicant. These details can be obtained from the Income Tax Office or PAN Centre or websites of PAN Service Providers on www.utiitsl.com or www.tin-nsdl.com

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Aadhaar to be mandatory to file IT Returns or New PAN Card.

Aadhaar must to file I-T returns and apply for PAN card; cap on cash transaction lowered to Rs 2 lakh

The government decided on Tuesday to lower the legal limit on cash transaction from Rs 3 lakh to Rs 2 lakh, and make Aadhaar number mandatory for filing income tax returns and applying for a PAN card.

The decisions were part of amendments moved to the finance bill, which puts into effect the Budget proposals.

The Budget 2017 had proposed cash transactions of more than Rs 3 lakh value be banned but the finance bill tabled on Tuesday lowers the ceiling, said revenue secretary, Hasmukh Adhia.

“The difference between demonetisation and this is that the former is used to destroy the stock of black money while the ban will prevent the future flow of black money. This limit will also reduce the quantum of cash transactions in the economy” Adhia had told HT.

To ensure a deterrent, the penalty for violation is equivalent to the amount transacted.

The amendments also make Aadhaar must for tax returns and PAN applications beginning July 1. Aadhaar enrolment number while filing ITR could also be accepted. Failing to declare Aadhaar may lead to PAN being deemed invalid.

The move is likely to roil activists who say the Aadhaar programme – the enrolment to a national database with biometric information such as fingerprints and iris scans – is meant to be voluntary, as declared by the SC in September last year.

“Aadhaar has been optional for ITR for a few years. The challenge will be for foreign nationals who pay taxes in India. We will have to see the amendment to understand its implications,” said Kuldip Kumar, leader, personal tax at PwC India. The amendment, however, says the government will specify exemptions for mandatory Aadhaar rule.

The finance bill carries an unprecedented 40 amendments, according to PTI, and will also impact other laws such as RBI act and representation of people act. Political parties hit out at the tweaks, saying they were being done as ‘backdoor entry’.

The finance bill is classified as a money bill, which does not require bicameral approval and can be approved by the Lok Sabha alone where Prime Minister Narendra Modi’s BJP has a majority.

The limit on cash transactions is in keeping with recommendations of the Special Investigation Team (SIT) on black money.

In addition to this limit, the Income Tax Act prohibits making or accepting payment of an advance of Rs 20,000 or more in cash for purchase of immovable property. PAN is also mandatory for any purchase of above Rs 1 lakh.

Source: Hindustan Times

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Apply for Paperless PAN and TAN.

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

New Delhi, 22nd July, 2016.

Sub : - Ease of Doing Business – Paperless PAN & TAN application process.

For fast tracking the allotment of PAN and TAN to company applicants, Digital Signature Certificate(DSC) based application procedure has been introduced on the portals of PAN service providers M/s NSDL eGov and M/s UTIITSL. Under the new process PAN and TAN will be allotted within one day after completion of valid on-line application.

Similarly, a new Aadhaar e-Signature based application process for Individual PAN applicants has been made available on the portals of PAN service providers M/s NSDL eGov.

The URL links for the above applications are available in ‘important links’ on the homepage of the departmental website ‘incometaxindia.gov.in’. 

Introduction of Aadhaar based e-Signature through M/s NSDL eGov in PAN application not only ensures paperless hassle free PAN application process but also seeding of Aadhaar in PAN which will curb the problem of duplicate PAN to a great extent.

(Meenakshi J. Goswami)

Commissioner of Income Tax

(Media and Technical Policy)

Official Spokesperson, CBDT.

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New PAN Card with New Features.

NSDL e-Governance Infrastructure Limited

PAN Services

Circular No.: NSDL/TIN/2017/001

January 10, 2017

Subject: New design of PAN card

All TIN-FCs & PAN Centres are hereby informed that the Income Tax Department (ITD) has prescribed certain changes in the existing design of the PAN Card. Accordingly, with effect from January 1, 2017, PAN cards are being printed as per the new design specifications approved by ITD.

Specimen of the PAN card as per new design is as under:

New features:

1. Quick Response (QR) code having details of the PAN applicant is printed on PAN card for enabling verification of the PAN Card;
2. Legends have been incorporated for particulars Name, father’s, and date of birth fields.
3. Position of PAN & signature has been changed.

All TIN-FCs and PAN Centres are advised to take note of the above and advise applicants in the events of queries received from the applicants.

For and on behalf of NSDL e-Governance Infrastructure limited

Mantu Prasad
Senior Manager

Date: 2017.01.10 16:02:46. IST

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New PAN Application (Form-49A) for all Indian citizens.

The new PAN application Form-49A which is applicable for Indian citizens including those who are located outside India in New Format. This application form should be used when the applicant has never applied for a PAN or does not have PAN allotted to him. Applicant may visit ITD's website www.incometaxindia.gov.in to find whether a PAN has been allotted to him or not.

How to Apply

Applicant may either make an online application through this website or submit physical PAN Application to any TIN-FC or PAN centre of NSDL.

Applicants should go through the instructions and guidelines provided in the application form before filling the form.

Documents Required

Applicant should ensure that the necessary supporting documents (as specified under Rule 114 of Income Tax Department) are submitted along with the application. The details of the documents required are also provided in the application form. Name mentioned in Application form and Name in the Proof of Identity /Proof of Address should match exactly.

Where to get the Physical Application Forms

Applicants may obtain the application forms from TIN-FCs, PAN centres, any other vendors providing such forms or can freely download the same from this website.

To View & Download New PAN Form-49A Click Here.

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PAN Required to Cash Depsoit Above Rs. 50000 in Bank - RBI

RBI/2016-17/135
DCM (Plg) No.1287/10.27.00/2016-17

November 16, 2016

The Chairman / Managing Director/Chief Executive Officer
Public Sector Banks / Private Sector Banks/ Foreign Banks
Regional Rural Banks / Urban Co-operative Banks / State Co-operative Banks

Dear Sir,

Withdrawal of Legal Tender Character of Specified Bank Notes – Compliance with provisions of 114B of the Income Tax Rules, 1962

Please refer to our Circular DCM (Plg) No.1226/10.27.00/2016-17 dated November 08, 2016 on the captioned subject. With a view to ensure compliance with provisions of 114B of the Income Tax Rules, 1962, the banks are advised as under:
i. Anybody depositing more than ` 50,000/- in cash in their bank account has to submit a copy of the PAN card in case the bank account is not seeded with PAN
ii. In addition to the above provision, in the same IT Rules, PAN reporting requirements are there for other transactions, which banks need to insist upon.

2. The banks are, therefore, advised to take note of the above and ensure strict compliance with the provisions of 114B of the Income Tax Rules, 1962. Relevant provision 114B of the Income Tax Rules, 1962, is enclosed.

Yours faithfully,

(P Vijaya Kumar)

Chief General Manager

Encl: As above

To Read more Click Here

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Quoting of PAN for specified Transactions - Amendment Rule - Income Tax

At the end of calender year 2015 the Income Tax Department has been amendment rule regarding PAN quoting for specified transactions.  The amendment rule come into force from 1st Jan., 2016.  The details of this amendment are as under:

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

PRESS RELEASE

New Delhi, 31st December, 2015

Subject: Amendment of Rules regarding quoting of PAN for specified transactions to come into force from 1st January, 2016 – regarding.

The Government is committed to curbing the circulation of black money and widening of tax base. To collect information of certain types of transactions from third parties in a non-intrusive manner, it is mandatory under Rule 114B of the Income-tax Rules to quote PAN where the transactions exceed a specified limit. In case of transactions of sale or purchase of goods and service PAN will be required to be quoted, irrespective of the mode of payment if the transaction exceeds Rs. two lakhs.

To bring a balance between burden of compliance on legitimate transactions and the need to capture information relating to transactions of higher value, the Government has amended Rule 114B to enhance the monetary limits of certain transactions which require quoting of PAN.

The changes made to the Rules have been notified through S.O. No. 3545(E) dated 30th December, 2015. These changes will take effect from 1st January, 2016.

The Notification is available on the website of the Department www.incometaxindia.gov.in.

(Shefali Shah)

Pr. CIT(OSD),

Official Spokesperson, CBDT

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CBDT directs its officials to complete PAN migration activity as per new jurisdiction orders by April 25, 2015

Completion of PAN Migration Activity

After the new jurisdiction orders have been passed by you/ your officers' subsequent to restructuring, the PAN requires to be migrated to the new Ward/ circle as per the new jurisdiction. It appears that this activity has not been completed by some of the field officers. This is causing inconvenience to a large number of taxpayers. The Chairperson CBDT has desired that this activity of migrating PANs must be completed by 25 th April, 2015 so that the taxpayers are aware of their jurisdiction and grievances do not arise This is also a priority area as the tax payer need latest jurisdiction for filing of Return of Income. 

Furthermore, I request you to provide the new jurisdiction of all ranges, circles and wards of your Region, on the National Website (www.incometaxindia.gov.in ) pages pertaining to your Region, to enable the taxpayers to have easy access to this information. A new button on " Jurisdiction" shall be created on your Regional page on the National Website by 30 th April. You are requested to have the jurisdiction document uploaded on the website by 05th May 2015. As you may know, the training to all Regions' nominated officers to upload and update the regional pages of the website has been imparted by the Directorate of Systems in December, 2014. The user name and

password for uploading documents on your Regional pages has already been provided to your officers by the DIT(S)-4 team in January 2015. However, for facilitating this activity, DIT(S)-4 shall be circulating a common format and a step-by-step guide for your convenience. For any assistance with reference to uploading the jurisdiction document Sh. Rajendra Singh, JDIT (Mob.-9013852497) & Sh. Sanjaya Kumar Chaursia, DDIT(Mob.- 9013852864) may be contacted. 

Download Completion of PAN Migration Activity Notification (Click Here)

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Latest updates on requirement of documents for PAN Card.

We all are very well known, Income Tax Department (since June 2004) provide PAN Card facility to Taxpayee.  The Income Tax Department notified Forms w.e.f. 1st Nov., 2011 for submitting applications for allotment of new PAN  namely :-

FORM 49A: - To be filled by Indian citizens including those who are located outside India.

FORM 49AA: - To be filled by foreign citizens.

How to Apply

Applicant may either make an online application through this website or submit physical PAN Application to any TIN-FC or PAN centre of NSDL.

Applicants should go through the instructions and guidelines provided in the application form before filling the form.

Documents Required
Applicant should ensure that the necessary supporting documents (as specified under Rule 114 of Income Tax Department) are submitted along with the application. The details of the documents required are also provided in the application form. Name mentioned in Application form and Name in the Proof of Identity /Proof of Address should match exactly.

Document acceptable as proof of identity, proof of address and proof of date of birth as per Rule 114 of Income Tax Rules, 1962, for individual and HUF applicants.

Proof of Identity Proof of Address Proof of date of birth Indian Citizens (including those located outside India) (i) Copy of (i) Copy of (i) Copy of a. Aadhaar Card issued by the Unique Identification Authority of India; or a. Aadhaar Card issued by the Unique Identification Authority of India; or a. Birth Certificate issued by the Municipal Authority or any office authorized to issue Birth and Death Certificate by the Registrar of Birth and Death or the Indian Consulate as defined in clause (d) of sub-section (1) of session 2 of the Citizenship Act, 1955 (57 of 1955); or b. Elector’s photo identity card; or b. Elector’s photo identity card; or b. Pension payment order; or c. Driving License; or c. Driving License; or c. Marriage certificate issued by Registrar of Marriages; or d. Passport; or d. Passport; or d. Matriculation Certificate; or e. Ration card having photograph of the applicant; or e. Passport of the spouse; or e. Passport; or f. Arm’s license; or f. Post office passbook having address of the applicant; or f. Driving License; or g. Photo identity card issued by the Central Government or State Government or Public Sector Undertaking; or g. Latest property tax assessment order; or g. Domicile Certificate issued by the Government; or h. Pensioner card having photograph of the applicant; or h. Domicile certificate issued by the Government; or h. Affidavit sworn before a magistrate stating the date of birth i. Central Government Health Scheme Card or Ex-Servicemen Contributory Health Scheme photo card i. Allotment letter of accommodation issued by the Central Government or State Government of not more than three years old; or    j. Property Registration Document; or    (ii) Certificate of identity in Original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer, as the case may be (in prescribed format) ; or (ii) Copy of following documents of not more than three months old (a) Electricity Bill; or (b) Landline Telephone or Broadband connection bill; or (c) Water Bill; or (d) Consumer gas connection card or book or piped gas bill; or (e) Bank account statement or as per Note 2 ; or (f) Depository account statement; or (g) Credit card statement; or      (iii) Bank certificate in Original on letter head from the branch(alongwith name and stamp of the issuing officer) containing duly attested photograph and bank account number of the applicant (in prescribed format) . (iii) Certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councilor or a Gazetted officer, as the case may be (in prescribed format) or      (iv) Employer certificate in original (in prescribed format) .                                    Note: Note:      1. In case of Minor, any of the above mentioned documents as proof of identity and address of any of parents/guardians of such minor shall be deemed to be the proof of identity and address for the minor applicant. 1. Proof of Address is required for residence address mentioned in item no. 7. 2. For HUF, an affidavit made by the Karta of Hindu Undivided Family stating name, father’s name and address of all the coparceners on the date of application and copy of any of the above documents in the name of Karta of HUF is required is required as proof of identity, address and date of birth. 2. In case of an Indian citizen residing outside India, copy of Bank Account Statement in country of residence or copy of Non-resident External (NRE) bank account statements (not more than three months old) shall be the proof of address.

Document acceptable as proof of identity and address as per Rule 114 of Income Tax Rules, 1962 for other than individual and HUF applicants

Sr. No. Status of applicant Proof of Identity & Proof of Address 1. Company Copy of Certificate of Registration issued by the Registrar of Companies. 2. Partnership Firm Copy of Certificate of Registration issued by the Registrar of Firms or Copy of partnership deed. 3. Limited Liability Partnership Copy of Certificate of Registration issued by the Registrar of LLPs 4. Association of Persons (Trust) Copy of trust deed or copy of certificate of registration number issued by Charity Commissioner. 5 Association of Person, Body of Individuals, Local Authority, or Artificial Juridical Person Copy of Agreement or copy of certificate of registration number issued by charity commissioner or registrar of cooperative 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.

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Action and Impact of PANs either "Not Available" or "Invalid" in TDS Quarter Return For Asstt. Year 2015-16.

Recently CPC (TDS) has found that while submitting TDS Return by TDS Deductor, Deductees reported in TDS Return PAN "Not Available" or "Invalid" even though  TDS Deductees reported with more than Rs. 50000/- TDS Amount in Quarter.  In this connection CPC (TDS) has issued a communication regarding the impact & action to be taken in this situation.  The details is as under :

Centralized Processing Cell (TDS) has observed from its records that though you have reported deductees with more than Rs. 50,000 of TDS in your Quarterly TDS statements, but the PANs are either "Not Available" or "Invalid". The "Invalid" PANs appear structurally valid, however, they are actually incorrect, as they are not available in the PAN Master records.

Please note the following details in reference to your TDS statements for Financial Year 2013-14 only for Form types 24Q & 26Q:

Immediate Attention:

Quarter wise details of PANs and transactions, where such errors have been identified are available in the Justification Reports that can be downloaded from TRACES. Therefore, you may take immediate steps to correct Invalid/ Incorrect PANs that have been reported in the statement. In case, the PAN was Not Available / Applied For at the time of reporting the transaction, the deductee may be contacted and respective PAN may be replaced.

What is the impact:

The impact of such errors is significant in nature, in view of following:

• You would not have been able to generate TDS Certificates for deductees with such 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, it may kindly be noted that the 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 the 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, the tax is to be deducted at a higher rate, in case of "Not Available/ Invalid PANs". Therefore, Short Deduction, including Interest is charged, if the tax has not been deducted at higher rate or Section Rate, whichever is higher, as per the provisions of section 206AA.

What actions to be taken:

• TRACES provides for a user friendly "Online Correction facility 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 any assistance, please refer to the e-tutorial available on TRACES.
• You may also download the Conso Files and Justification Reports from TRACES to identify the above errors and submit C5 Correction Statement to correctly complete the details of the deductees.
• PAN Verification facility on TRACES can be used for verifying the deductees. You are requested to Login to TRACES and navigate to "Dashboard" to locate "PAN Verification" in the Quick Links menu.
• You can make use of the "Consolidated TAN - PAN File" that includes all the valid PANs attached with the respective TANs. To avail the facility, Login to TRACES and navigate to "Dashboard" to locate "Consolidated TAN - PAN File".

You can refer to our e-tutorial and FAQs on "TRACES" website for necessary help. 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

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Significant change in processing of Quarterly TDS Statements - CPC (TDS)

Recently CPC (TDS) has issued a communication regarding significant change in processing of Quarterly TDS Statements to deductors.  The new process for Quarterly TDS Statement is identify the errors in Challan/ PANs and provde it the facility to correct before submitting in Quarterly TDS Statements.

The details of this communication is as below:

Dear Deductor,

Centralized Processing Cell (TDS), in its constant endeavor to improve services, is glad to update you with a significant change in processing of Quarterly TDS Statements. This change has been initiated in view of feedbacks received from deductors, to avoid defaults that may arise due to inadvertent data entry errors.

The central point in the new process is identifying errors in challan/ PANs and facilitating their corrections before CPC (TDS) computes defaults in TDS statements. Following are the salient features of the new process:

What is new ?

Step 1: CPC (TDS) will first process Original TDS Statements till the stage of 26AS generation for deductees reported.

Step 2: Short Payments and PAN Errors will be identified in the preliminary check of the Original statements.

Step 3: The statements will be placed "On Hold" for further processing and an opportunity will be provided to correct potential defaults of Short Payment and PAN Error.

When the statement is placed on Hold, CPC (TDS) will intimate you through following means :

• e-mail at the Registered e-mail address at TRACES
• SMS at Registered Mobile Number with TRACES
• Message will be delivered to the Deductor's Inbox in TRACES

The above correction needs to be carried out by using Online Correction feature at TRACES within 7 days of above communication.

It is, therefore, advised that the deductors may ascertain status of the TDS statements within 7 days of filing with TIN Facilitation Centre.

What are the advantages:

• You would have preliminary information of potential Short Payments and PAN Errors, before the Original Statement is completely processed for Defaults and Intimations are generated.
• Correction of above defaults using Online Correction can be submitted before final processing of statements.
• Above action will facilitate avoidance of multiple Correction Statement filing later, after the defaults are identified CPC (TDS) and Intimations have been sent.

What actions to be taken :

• Please take note of the Intermediate communication from CPC (TDS) and submit Online Correction for potential defaults in TDS statement within the stipulated time frame.
• Only "Online Correction" facility can be used for correction of above Short Payments and 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 any assistance, please refer to the e-tutorial available on TRACES.

Please note that Digital Signature will be required to avail the benefit of complete correction features, including PAN Corrections. In view of Q3 filing due date approaching fast, you are requested to procure Digital Signature Certificate at the earliest.

• PAN Verification facility on TRACES can be used for verifying the deductees. You are requested to navigate to Dashboard to locate PAN Verification in the Quick Links menu.
• You can make use of the "Consolidated TAN - PAN File" that includes all the valid PANs attached with the respective TANs. To avail the facility, please navigate to Dashboard to locate Consolidated TAN - PAN File.
• The action requires to be completed within 7 days of Intermediate communication from CPC (TDS).

It is hoped that the deductors will avail of the time window to correct errors, if any. CPC (TDS) is committed to provide best possible services to you.

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

CPC (TDS) TEAM

Source: TRACES

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New window as "Taxpayer's Corner" by TIN-NSDL, what to Do's or Don'ts Taxpayer's ?

The Taxpayer’s Corner is a one stop information center for the Taxpayer. All important steps/procedures with respect to payment of taxes are available here.




Taxpayers, deductors or collectors can pay direct taxes through Authorised Bank branches either physically, through ATM or through internet.

Type of Challans to be used for tax payments :

Challan	Description
ITNS 280	For depositing Advance tax, Self Assessment tax, Tax on Regular Assessment, Surtax, Tax on Distributed Profits of Domestic Company and Tax on Distributed income to unit holders.
ITNS 281	For depositing TDS/TCS by company or non company deductee
ITNS 282	For depositing Securities transaction tax, Estate duty, Wealth-tax, Gift-tax, Interest-tax, Expenditure/other tax and Hotel Receipt tax
ITNS 283	For depositing banking cash Transaction Tax and FBT

Do's
1.     Mandatory details required to be filled in challan

• PAN/ TAN
• Name and address of the taxpayer (for physical challans)
• Assessment Year
• Major Head, Minor Head
• Type of payment

2.     Use challan type 281 for deposit of TDS/TCS payments.

• Quote the correct TAN, name & address of the deductor on each challan
• Verify your TAN details from Income Tax Department web-site (www.incometaxindia.gov.in) prior to depositing TDS/TCS.
• Use separate challans to deposit tax deducted under each section and indicate the correct nature of payment code in the relevant column in the challan.
• Use separate challans to deposit tax deducted for different types of deductees.

3.     For Non TDS/TCS payments use challan types 281/282/283 as applicable.

• Quote the correct PAN, name & address on each challan used for depositing the tax.

4.     Mention/verify the correct Financial Year and Assessment Year in the challan before tax payment. 

5.     Payment confirmation: - Ensure that the Challan Identification Number (CIN) has been provided on the counterfoil issued after successful payment of tax. Challan Identification Number (CIN) comprises of the following

• Seven digit BSR code of the bank branch where tax is deposited
• Date of Deposit (DD/MM/YY) of tax
• Serial Number of Challan

6.     Verify the tax payment information submitted to the bank.

• Details available on the TIN website www.tin-nsdl.com under the link “Challan Status Inquiry”
• In case the details are not available then you may contact the bank branch where the tax has been deposited.

7.     In case the counterfoil issued by the bank has been misplaced, kindly contact the respective bank/branch for details regarding the same
 

8.     Rectification/Correction in the Challan:- For rectifying errors in a physical challan, taxpayer may approach the Bank. Prescribed timelines for the same are as per table below

NSDL receives tax collection data as uploaded by the bank. NSDL is not authorized to carry out any changes in the data sent by the bank to TIN.

The fields that can be corrected by the Taxpayer through Bank are tabulated below:

Sl. No.	Type of Correction on Challan	Period for correction request (in days)
1	PAN/TAN	Within 7 days from challan deposit date
2	Assessment Year	Within 7 days from challan deposit date
3	Total Amount	Within 7 days from challan deposit date
4	Major Head	Within 3 months from challan deposit date
5	Minor Head	Within 3 months from challan deposit date
6	Nature of Payment	Within 3 months from challan deposit date

Note :

1. Above correction mechanism is applicable only for physical challans with deposit date greater than equal to September 1,2011.
2. Any correction request initiated by the taxpayer after the time limit specified above shall be rejected by Bank.
3. For challans with challan deposit date from September 1, 2011 to September 30, 2011, the time limit for correction in TAN/PAN, Assessment Year and Amount will be within 45 days from challan deposit date.
4. The fields that can be corrected and the entity authorized to carry out corrections on challan with deposit date less than September 1, 2011 are as below:

   Sl. No.	Type of Correction on Challan	Performed By
   1	PAN/TAN	Assessing Officer
   2	Assessment Year	Assessing Officer
   3	Major Head	Assessing Officer /Bank
   4	Minor Head	Assessing Officer
   5	Nature of Payment	Assessing Officer
   6	Total Amount	Bank
   7	Name	Bank

5. For rectifications in challans paid through online mode (internet challan) , taxpayer may contact their concerned Assessing Officer (AO) of the Income Tax Department (ITD).
6. More details on Challan Correction Mechanism available at http://www.incometaxindia.gov.in/archive/LeftMenu_ChallanCorrectionMechanism_26082011.pdf

9.     Please visit TIN website www.tin-nsdl.com for details on preparation and furnishing TDS/TCS statements.

Don'ts
1.     Do not use incorrect type of challan for payment of taxes.
2.     Do not make mistake in quoting PAN / TAN.
3.     Do not give PAN in place of TAN or vice versa.
4.     Do not use a single challan to deposit tax deducted for corporate and non corporate deductees.
5.     Do not use same challan for depositing various types of tax like advance tax, self-assessment tax etc.
6.     Do not make mistake in the F.Y. and A.Y. to be indicated in the challan.
7.     If you have multiple TANs for the same division filing TDS statements, do not use different TANs in different challans. Use one TAN consistently and surrender the others.

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Terms and Conditions for using online facility for PAN verification - NSDL

I hereby state that I am duly authorized person of the entity which is desirous of availing the facility of PAN verification of Income-tax Department provided through NSDL web-site. I have read and understood the procedural guidelines and the details of the fee structure provided in the NSDL website and the terms and conditions provided hereinafter which is in respect to the usage of online facility for PAN verification provided by NSDL through its web-site and shall abide and strictly adhere with the procedural guidelines and the terms and conditions explicitly described below.

Terms and conditions for using online facility for PAN verification provided through NSDL website

• The Entity will be registered only after approval from the Income Tax Department (ITD). In case approval is not granted by ITD the registration fee deposited by the Entity shall be returned to the Entity.
• The Entity shall use this facility exclusively to verify PAN details of the persons which is already available with the entity and agrees to maintain confidentiality of all data obtained by using this facility.
• The Entity shall ensure only designated and authorized users of the Entity shall have access to the PAN verification facility.
• The Entity shall not in any circumstance disclose/share the PAN related information provided by NSDL with any other entity except with the express permission of ITD.
• Entity shall be fully responsible for all activities undertaken on the website of NSDL in the course of verification of PAN using the digital signature certificate obtained from a certifying authority recognized and has been registered with NSDL.
• Every individual belonging to the entity who is privy to the information received in the course of verification of PAN shall be bound to the same confidentiality clause and other terms and conditions listed in this document as that of the registered user of the entity.
• The Entity shall provide to NSDL MIS related to usage of this facility as required.
• The Entity shall intimate NSDL at the earliest possible time in the event the digital signature certificate used for the purposes of availing the services of PAN verification has been revoked by certifying agency.
• NSDL may keep a record of all queries undertaken by the Entity for a period decided by NSDL.
• NSDL may periodically make a requisition from the Entity to furnish documentary evidence in respect of PAN received by it from the PAN holder with respect to a certain number of PAN, the details of which have been verified by the Entity using this facility. The Entity is obliged to provide to NSDL such documentary evidence in respect of PANs specified by NSDL.
• In case the Entity fails to provide satisfactory documentary proof, NSDL may discontinue the service offered to the Entity availing PAN verification services and report the details to ITD for necessary action.
• Renewal of PAN verification services shall be subject to the satisfactory adherence of procedural guidelines and terms and condition specified herein with the renewal fee as applicable and subject to approval from ITD.
• The Entity shall not assign the PAN verification services provided by NSDL to any third party.
• NSDL or ITD is not responsible for the authenticity of the identity of the PAN holder.
• In case of any dispute or any difference between the Entity and NSDL arising out of or in relation to the above stated terms and conditions including dispute or difference as to the validity of the same or interpretation of any of the clauses specified above, the same shall be resolved by mutual discussion. If the parties fail to settle the dispute or difference mutually, then the same shall be resolved in accordance with and subject to the provisions of the Arbitration and Conciliation Act, 1996 or any modifications or amendments thereto, by a sole arbitrator appointed by NSDL. The arbitration proceedings shall be held in Mumbai in the English language, and any such arbitration award shall be binding upon the parties.
• The courts in Mumbai alone shall have exclusive jurisdiction in relation to all claims, differences and disputes, arising out of or in relation to the terms & conditions specified above with reference to any thing incidental thereto or in pursuance thereof or relating to their validity, construction, interpretation, fulfillment or the rights, obligations and liabilities of the parties thereto and including any question of whether such dealings, transactions, agreements and contracts have been entered into or not.

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Latest updates to submit Documents for PAN Application.

Documents to be submitted as Proof of Identity and Address by Individual who is Citizen of India located in India at the time of application for PAN.

Proof of Identity :

1. School leaving certificate
2. Matriculation certificate
3. Degree of a recognized 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 :

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
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 and 13 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.

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Easy Steps to Registration PAN / TAN with TRACES and FAQs.

When I provide my TAN and Token Number, I get the message ‘Invalid details’. Why?
Token Number (Provisional Receipt Number) provided must be of any accepted Regular statement filed by you on or after April 1, 2010 or of any accepted Correction statement filed by you from April 1, 2010 to October 15, 2012.

What are the details that I need to enter in the registration form?
For Deductors
Step–1

• TAN of Deductor

Step–2

• Token Number of the regular statement corresponding to the Financial Year, Quarter and Form Type displayed on screen
• Challan details of one particular CIN which has been mapped to at least three deductee rows. If there is no such challan, please enter details of challan having maximum number of deductee rows

Step–3

• PAN of Deductor
• PAN of Authorised Person (person responsible for deduction of tax at source)
• Date of Birth of Responsible Person as in PAN database
• Designation of Responsible Person
• Communication Address
• Mobile Number
• Email Id

For Tax Payers
Step–1

• PAN of Tax Payer
• Date of Birth as on PAN Card
• Name as in PAN database

Option 1 – Details from Form 26AS or salary slip (in case of salaried persons). Provide TAN of deductor who has deducted TDS / TCS, month & year of deduction and amount of tax deducted
        

Option 2 – Details of any tax paid by you. Provide Assessment Year for which payment was made by you, Challan Serial Number of the challan using which payment was made and amount as per the challan

Step–2

• Communication Address
• Mobile Number
• Email Id

How can I ensure that I have entered incorrect communication details (Email Id or Mobile Number) during registration? Can I edit this information before submitting my registration form?

During registration, please ensure to verify your details in the Confirmation Screen (Step–5). In case of any incorrect details, click on ‘Edit’ to change your details.

Source: TRACES

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Apply Online for New PAN, Reprint of PAN Card, Changes/Correction in PAN Card through NSDL.

NSDL accepts PAN applications on behalf of Income Tax Department (since June 2004) through its chain of TIN-Facilitation Centres (TIN-FCs) and PAN centres set up across the country. Further, NSDL also provides a facility to apply for PAN over internet through its online facility.

There are two types of PAN applications:

1.  Application for allotment of PAN : This application form should be used when the applicant has never applied for a PAN or does not have PAN allotted to him. Applicant may visit ITD’s website www.incometaxindia.gov.in to find whether a PAN has been allotted to him or not.

FORM 49A: - To be filled by Indian citizens including those who are located outside India.
FORM 49AA: - To be filled by foreign citizens.

2. Application for new PAN Card or/and Changes or Corrections in PAN Data :  Those who have already obtained the PAN and wish to obtain the new PAN card or want to make some changes / corrections in their PAN data, are required to submit their applications in the following form prescribed by ITD.

REQUEST FOR NEW PAN CARD OR/AND CHANGES OR CORRECTION IN PAN DATA’:
The same form can be used by Indian as well as foreign citizens.

A new PAN card bearing the same PAN but updated information is issued to applicant in such case.

Apply Online

• New PAN - Indian Citizen(Form 49A)
• New PAN - Foreign Citizen(Form 49AA)
• Reprint of PAN Card
• Changes/Correction in PAN data

Status of Online Payment

Download Free Excel Utility of Form 49A and 49AA.

Download Detailed Information about Online PAN Application Process

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PAN Lost, Damages or Correction, How to get New or Reprint Copy of PAN ?

Now in India it is a very common problem and equal truth that missing or lost including Damages or Correction in PAN.  Apart from this we all very well known about importance of PAN Card in our daily life. So, a person really feel anxiety if he/she has lost or has some not the PAN card he/she had. In this matter frequently asked question by many persons is that -

” I have lost my PAN card, how can I apply for the duplicate card ?.

There are two simple solution in this regard that-

1. By getting reprint of PAN card manually, and
2. By applying online.

Manual Way to get reprint of PAN Card :

• Visit nearest office of NSDL or UTITSL office and ask for the application form called “Request for New PAN Card or/and Changes or Correction in PAN data” .
• Fill it up, pay the Fee of Rs 94 & submit to the office of NSDL or UTITSL.
• Wait for a month.

Online way to get reprint if PAN card :
Step 1 :
Click NSDL Link for online Reprint Forms . You will get a page where go down to below , you will find a filed for selecting your status i.e whether you want PAN for individual or Firm or other. Like below photo

Once you select your online form , form REPRINT of PAN card will come on screen.

Step 2 :
Most Important to remember here is that since you just want reprint of your lost PAN card , fill all fields in the Form but do not select any box on left margin.

Step 3 :
Pay the fee of Rs 94 by bank transfer or credit card. For person who are abroad, will have to pay Rs 944

Step 4:
On successful payment , an acknowledgement screen will come , which must be printed out. Note down Acknowledge Number for future correspondence.

Step5 :

Affix a a recent colour photograph (3.5 cm x 2.5 cm) , Sign the form and send on following address
National Securities Depository Limited, 3rd floor, Sapphire Chambers, Near Baner Telephone Exchange, Baner, Pune – 411045′.

Step 6:
Do not forget to write on Envelop “‘APPLICATION FOR PAN CHANGE REQUEST-Acknowledgment Number’ (e.g. ’APPLICATION FOR PAN CHANGE REQUEST-881010200000097′).

How to check the status of PAN application ?

• Check after one month
• Check your status of application by SMS as under

NSDLPAN Acknowledgement No. & send to 57575

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