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Module 1A: AIS, AST, IRLA, and OLTAS

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Item Code : 131178

Training Schedule
Topic/Activity

Duration
Day 01

Introduction

15 minutes

Introduction to ITD

30 minutes

Introduction to AIS
Topic 01: Introduction to AIS

15 minutes

Transferring and Restoring PANs
Topic 02: Transferring PANs

30 minutes

Tea Break

15 minutes

Topic 02: Transferring PANs (contd.)

15 minutes

Practice Session

30 minutes

Topic 03: Restoring PANs

10 minutes

Practice Session

10 minutes

Introduction to AST
Topic 09: Introduction to AST

15 minutes

Processing Returns u/s 143(1)
Topic 10: Creating Bundles

10 minutes

Topic 11: RRR

15 minutes

Lunch Break

60 minutes

Practice Session

30 minutes

Topic 12: Adding Returns

30 minutes

Topic 13: Managing Different Types of Returns

20 minutes

Practice Session

40 minutes

Tea Break

15 minutes

Topic 14: Initiating Processing

15 minutes

Topic 15: Processing Returns u/s 143(1)

30 minutes

Topic 16: Maintaining Tax Payments

30 minutes

Q&A

15 minutes

Session Summary

15 minutes

Day 02
Recap

15 minutes

Updating Address in AST
Topic 17: Updating Address in AST

20 minutes

Practice Session

55 minutes

Tea Break

15 minutes

Practice Session

105 minutes

Lunch Break

60 minutes

Rectification, Penalty, and Scrutiny
Topic 18: Rectification Petition and Order

25 minutes

Topic 19: Maintaining Adjustments/Additions

25 minutes

Topic 20: Penalty Order and Demand

25 minutes

Practice Session

45 minutes

Tea Break

15 minutes

Topic 21: Scrutiny u/s 143(3)

40 minutes

Issuing Refunds
Topic 22: Issuing Refunds

20 minutes

Practice Session

30 minutes

Session Summary

15 minutes
Day 03

Recap

15 minutes

Topic 23: Refund Banker

20 minutes

Proceeding Outputs
Topic 24: Proceeding Outputs and Queries

20 minutes

Generating Reports
Topic 29: Generating Reports

35 minutes

Tea Break

15 minutes

Topic 29: Generating Reports (contd.)

15 minutes

Practice Session

30 minutes

Introduction to OLTAS
Topic 31: Introduction to OLTAS

30 minutes

Maintaining Challans in OLTAS
Topic 32: Maintaining Challans in OLTAS

30 minutes

Lunch Break

60 minutes

OLTAS 31 and e-Payment
Topic 33: OLTAS 31

20 minutes

Practice Session

40 minutes

Topic 34: e-Payment

20 minutes

Introduction to IRLA
Topic 35: Introduction to IRLA

40 minutes

Tea Break

15 minutes

RSA Token and Lotus Notes Email

45 minutes

Session Summary

15 minutes

Q and A

45 minutes
21 hours

Total Duration

Additional Topics Available on the LMS for Self-Study
Topic/Activity

Duration

Topic 04: De-duplicating PANs

15 minutes

Topic 05: Updating PAN Address

30 minutes

Topic 06: Adding Assessee Events

15 minutes

Topic 07: Restoring Original Data

20 minutes

Topic 08: Generating Reports in AIS

15 minutes

Topic 25: Date of Service

20 minutes

Topic 26: Give Effect to Orders

20 minutes

Topic 27: Give Effect to External Orders

40 minutes

Topic 28: Audit Objection and Prosecution

20 minutes

Topic 30: Maintaining Notices

20 minutes

Topic 36: Entering Arrears in IRLA

20 minutes

Topic 37: Arrears: Stay, Write-off, and Installments

30 minutes

Topic 38: Generating Reports and Ledgers

30 minutes

Table of Contents
Before You Begin
Accessing the Learner Management System
Icons used in the Trainee Manual

Introduction to AIS
Topic 01: Introduction to AIS

Transferring, Restoring, and De-Duplicating PANs
Topic 02: Transferring PANs
Practice Session
Topic 03: Restoring PANs
Practice Session
Topic 04: De-duplicating PANs

Updating PAN Details
Topic 05: Updating PAN Address
Topic 06: Adding Assessee Events

Restoring Data and Generating Reports in AIS
Topic 07: Restoring Original Data
Topic 08: Generating Reports in AIS

Introduction to AST
Topic 09: Introduction to AST

Processing Returns u/s 143(1)
Topic 10: Creating Bundles
Topic 11: RRR
Practice Session
Topic 12: Adding Returns
Topic 13: Managing Different Types of Returns
Practice Session
Topic 14: Initiating Processing
Topic 15: Processing Returns u/s 143(1)
Topic 16: Maintaining Tax Payments

Updating Address in AST
Topic 17: Updating Address in AST
Practice Session

Rectification, Penalty, and Scrutiny
Topic 18: Rectification Petition and Order
Topic 19: Maintaining Adjustments/Additions
Topic 20: Penalty Order and Demand
Practice Session
Topic 21: Scrutiny u/s 143(3)

Issuing Refunds
Topic 22: Issuing Refunds
Practice Session
Topic 23: Refund Banker
20 minutes

Proceeding Outputs
Topic 24: Proceeding Outputs and Queries
Topic 25: Date of Service

Giving Effect to Orders

-8-8- 11 -

- 12 - 12 -

- 20 - 20 - 34 - 35 - 41 - 42 -

- 48 - 48 - 51 -

- 57 - 57 - 62 -

- 72 - 72 -

- 81 - 81 - 86 - 91 - 92 - 102 - 111 - 112 - 117 - 134 -

- 146 - 146 - 152 -

- 154 - 154 - 162 - 166 - 171 - 173 -

- 184 - 184 - 194 - 195 - 195 -

- 200 - 200 - 207 -

- 211 -

Topic 26: Give Effect to Orders
Topic 27: Give Effect to External Orders

- 211 - 218 -

Audit Objection and Prosecution

- 226 -

Topic 28: Audit Objection and Prosecution

Generating Reports in AST
Topic 29: Generating Reports
Practice Session

- 226 -

- 233 - 233 - 257 -

258 - .274 .296 - Generating Reports and Ledgers in IRLA .319 .322 .269 .328 .314 .293 - Topic 36: Entering Arrears in IRLA Topic 37: Arrears: Stay.280 - Entering Arrears in IRLA .278 - . and Instalments .324 .312 .329 .261 .312 .277 .327 .319 - .327 .280 - Topic 35: Introduction to IRLA . Write-off.322 .269 .303 - Topic 38: Generating Reports and Ledgers Appendix A – Frequently Asked Questions AIS AST OLTAS IRLA Appendix B – Troubleshooting AIS AST OLTAS Appendix C – Glossary AIS AST OLTAS IRLA .326 - .329 - .Topic 30: Maintaining Notices Introduction to OLTAS Topic 31: Introduction to OLTAS Maintaining Challans in OLTAS Topic 32: Maintaining Challans in OLTAS Topic 33: OLTAS 31 Practice Session Topic 34: e-Payment Introduction to IRLA .261 - .303 - .293 .

Type http://10. 3. A RSA Authentication prompt will appear. Open the Internet browser. Page 8 of 329 .2. 2.152. To launch the LMS: 1.21/cliks/clikslogin in the address bar and press the Enter key.Before You Begin Accessing the Learner Management System You need to access the Learner Management System (LMS) to view the courses. Type your username in the User Name field and RSA key in the Password field.

4. Type your LMS user name in the Employee Code field and password in the Password field. After successful authentication. the LMS login page will be displayed. Page 9 of 329 . 5.

Page 10 of 329 . the home5 page will appear.6. After successful login to the LMS.

Notes This icon indicates pages where you can write your own notes. This icon indicates the key learning points for a topic. This icon indicates conceptual knowledge about a topic. Check Your Understanding/ Answers This icon indicates both the question at the end of each topic and the answers to these questions. Icon Icon Name Duration Concept Task Description This icon indicates the time it will take to complete a topic. Page 11 of 329 .Icons used in the Trainee Manual Various icons have been used in the Trainee Manual to indicate the type of activity or content. Practice Summary This icon indicates practice assignments. This icon indicates application tasks. Below is a list of the icons used in the Trainee Manual and what they represent.

PAN is used to identify a taxpayer across various ITD modules. It is a parameter-driven system.Introduction to AIS Topic 01: Introduction to AIS 15 minutes Duration An Overview Concept This topic will provide an overview of AIS. such as menu bar. PAN data maintenance. and the AIS user interface. These user-friendly GUI elements simplify the task of performing various tasks and navigation across screens. Identify the basic functions of AIS. Describe the PAN allotment workflow. What is it? Concept AIS maintains the records of each taxpayer in the country by allotting a unique number to each taxpayer. AIS enables you to Page 12 of 329 . Identify the important elements of the AIS user interface. and combo boxes. By the end of this topic. radio buttons. An AIS user can access the application by specifying a valid username and password. checkboxes. Identify the function keys used in AIS. It is a menu-driven and Windows-based application. A parameter is the value entered in a field. This number is known as PAN. the functions performed by AIS. its features. Understand the jurisdiction hierarchy in AIS. toolbar. you will be able to: Recognize the basic features of AIS. AIS has a Graphical User Interface (GUI) with various elements. and Income Tax jurisdiction hierarchy maintenance. assessee events maintenance. Data is stored on the back-end servers. AIS allows online PAN allotment. AIS is also referred to as the hub around which all the other ITD modules operate. Features of AIS AIS has the following features: Concept It is an online application. Understand the List of Values (LoV) functionality. list boxes.

Any modifications to the database are tracked for each user in an audit log. An AO can make modifications to reflect any changes in PAN holder details. assessee details. dissolution. Functions of AIS Concept AIS enables you to perform various functions. To maintain security in the system. Some of the important functions are: Allotting PAN: AIS enables users with the role of Batch Administrator to allot PANs based on the details specified by the applicants in Form 49A. You can delete or deactivate duplicate PANs. Generating reports: AIS allows generating a report to a file. The reports are generated as lis or pdf files. such as change in address or office name. Maintaining jurisdiction hierarchy: AIS enables the RCC officials to set up and define jurisdiction hierarchy. AIS has six classes of users. printer. depending upon their access or update rights. or screen. and restore original PAN details. father’s name. This helps in maintaining the details of all AOs. the application captures the user identification details along with the timestamp for all users accessing the application. It is a secure system. and date of birth of the PAN holder. Class A to Class F. liquidation.specify parameters for querying the database. Transferring PAN: An AO can transfer the PANs from one Page 13 of 329 . restore wrongly deleted PANs. partition. In addition. CITs. ACITs. You will learn more about the PAN allotment procedure later in this topic. Maintaining PAN: AIS enables you to maintain PAN. PAN card. an AO cannot change certain details such as name. Maintaining PAN holder events: You can also record events such as death. AIS retrieves data from the database. You can generate various reports to view the statistics for PAN allotment. Maintaining PAN holder data: AIS allows changes to be made to the assessee database. and transfer orders. merger. and split related to PAN holder. Security is inbuilt in the system and only valid users with assigned roles can access the application after authentication. However. The initial steps for PAN allotment are performed through service providers. such as UTITSL and National Securities Depository Limited (NSDL). Based on the specified parameters. DCs. and CCITs and the links between them.

AIS-specific information messages related to errors or warning messages.net in the address bar to access the ITD application. It displays: Messages in response to an erroneous or unconventional action taken. which appear like small pop-up windows and request confirmation. It appears on the top of the screen. Type the username and password in the Authentication Proxy Login page for RSA authentication. Open the Internet Explorer and type the URL https://itdapp. warn about problems. you first need to log in to the ITD application. 4. However. Message Bar: This is the last part. Alerts. Then. Type the application username and password. click the OK button to log in to the ITD application. an AO can only transfer PANs that are under his or her jurisdiction. It has two parts: Message Line: It is the second last line on the screen. 5. Clicking any menu shows a list of menu items to perform various tasks. 3. Toolbar: This is the second part. The menu bar is common for all screens in AIS. This displays the Income Tax Application login screen. 2. Click the OK button to log in. o Page 14 of 329 . It has multiple icons that help to perform key tasks on any screen. The AIS User Interface The AIS user interface is divided into the following four parts: Concept Menu Bar: This is the first part. o Status Line: It is the last line on the screen that contains indicators such as the sequence of the current record and status of the query. Click the AIS menu to access the AIS module.incometax. This is the area where the forms or fields will be displayed for you. You need to take a corrective action for these messages. Accessing AIS To access any module. Concept To access AIS: 1. This displays the AIS home page. Main Page: This is the third and the largest part. This displays the ITD Main Menu screen.jurisdiction to the other. or prompt for making decisions.

A button may be enabled or disabled depending on the context. Help: Provides information to help the users in performing various tasks in AIS. EXEC: Executes the query with the specified conditions and displays the results. Query: Provides options for entering and executing queries. For example. All highlighted buttons indicate that they are enabled and active. EXIT: Enables you to exit from the current screen. whereas. Toolbar Concept The icons on the toolbar in AIS have an image and an abbreviated label. If an error message is displayed. all dimmed buttons are disabled and inactive. you need to resolve it and then. clicking the SAVE icon allows you to save a record or form. The following are the most frequently used icons: ENT QRY: Allows you to enter a query and specify the query conditions. The Function Keys Concept The following are some of the function and shortcut keys that you can use for functions otherwise available through menus or buttons: F1: Help F7: Enter a query F8: Execute a query Page 15 of 329 . click the SAVE icon again. such as saving changes to database. and printing screens.Menu Bar Concept The following seven menu options are present on the AIS menu bar: Action: Contains options that enable you to perform various operations. clearing working area. Edit: Provides options for performing tasks related to editing. Field: Contains options that enable you to perform various tasks. Record: Provides options that enable you to manage records. There are multiple icons on the toolbar. Clicking the icon allows you to perform the relevant step. However. using them is not recommended because they can change the location and size of the AIS screens. CLEAR: Clears the values from all fields of the current record. Window: Contains the standard Windows 3. such as coping and pasting selected text. However. such as navigating from one screen to another. clicking this icon does not delete the record from the database. SAVE: Saves all changes to the database.1 features. such as options to navigate between records and clear records.

This displays a window with the list of valid values.F10: Accept or save F9: LoV Ctrl+P: Print record Ctrl+Q: Exit Tab or Ctrl+Tab: Next item or field The LoV Functionality Concept AIS provides the LoV functionality for selecting a value from a predefined list. You can then select a valid state code from the LoV. CCIT code 3. one of the primary functions of AIS is maintaining jurisdiction hierarchy. the LoV for state codes is displayed automatically. Concept The workflow for allotting PANs in AIS involves the following steps: 1. click the LoV icon for that field or press the F9 key. For example. To view the LoV for any field. The LoV for a field is displayed automatically when you enter an invalid value in the field. CIT code 4. PAN Allotment One of the most important functions of AIS is PAN allotment. Area code 2. AO code After defining the codes. In the first step. Jurisdiction Hierarchy Concept As mentioned earlier. an applicant applies for a PAN to a service provider. Defining the jurisdiction hierarchy involves setting up and defining codes for various positions in the department. if you enter an invalid state code and move to the next field. each position in the jurisdiction hierarchy is associated with a particular code. by filling up the details in Form Page 16 of 329 . such as: AOs Range Incharge CITs CCITs The defined codes must be in the following order: 1. Range code 5. such as NSDL or UTI. which is defined by RCC.

the service provider validates the data specified by the applicant in Form 49A. Next. Area code. the Batch Administrator allots a PAN to the applicant. the service provider sends the intimation letter along with the PAN card to the applicant. F1 F7 F8 F10 Q2. Fig: Workflow for PAN allotment Exiting from AIS Concept After you have completed your tasks for the day. 5. c. Q1. To exit from AIS. 2. 3. the allotted PAN details are sent to the service provider. CIT code. Which of the following function keys will you press to execute a query? (There is only one correct answer. Which of the following options correctly lists the sequence in which the codes are defined while setting up jurisdiction hierarchy? (There is only one correct answer.) CYU a. 4. b. Range code. AO code. click the EXIT icon on the toolbar till you reach the main menu. CCIT code. and AO code Page 17 of 329 . At RCC. you will need to log in again. CCIT code. CIT code. and Range code b. d. If you exit from the ITD application.) a. In the second step.49A. Then. Area code. 6. the service provider sends the validated data to RCC. you can exit the AIS module. Finally.

The Batch Administrator at RCC allots a PAN. Q1:c . The service provider validates the data. main page. and AO code Key Points to Remember Summary AIS is an online Windows-based application. It maintains records of each taxpayer in the country by allotting a unique PAN. 3.c. The jurisdiction hierarchy must be set up and defined for various positions in the department. Area code. maintenance of jurisdiction hierarchy. 2. toolbar. Range code. The service provider sends the PAN to the applicant. maintenance of PAN holder data and events. such as allotment of PAN. AIS provides various function and shortcut keys for performing functions that are otherwise available through menus or buttons. Q2:b Answers ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 18 of 329 . 4. The workflow for allotting PANs in AIS involves multiple steps: 1. 5. The allotted PAN details are sent to the service provider. An applicant applies for a PAN to the service provider. AIS provides the LoV functionality for selecting a value from a predefined list. The service provider sends the validated data to RCC. CCIT code. generation of reports. 6. AIS allows you to perform various functions. The AIS user interface is divided into four parts: menu bar. and transfer of PAN. and message bar. CIT code.

________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 19 of 329 .

On receipt of the request for transfer. CCIT. or DG to bring the transfer into effect. By the end of this topic. CCIT. In this topic. Identify the workflow involved in transferring PANs having individual status. you will learn the steps to transfer PANs across jurisdictions. Orders passed u/s 127 of the Income Tax Act: Orders u/s 127 are passed by a CIT. which is also known as transfer of jurisdiction of assessees. in such instances the assessees are transferred as a group from their respective jurisdictions to the new jurisdiction. Situations in Which PAN is Transferred Concept The transfer of PANs. you will be able to: Identify the situations in which PAN is transferred. Transfer PANs having individual status.Transferring. or DG to transfer specific assessees to a new jurisdiction. Request for transfer of jurisdiction by the assessee: An assessee may request for a transfer of jurisdiction due to change in the address or nature of business of the assessee. In case of redefinition of the jurisdiction of AOs. and De-Duplicating PANs Topic 02: Transferring PANs 45 minutes Duration An Overview Concept AIS enables you to transfer PANs from the jurisdiction of one AO to the jurisdiction of another AO. Therefore. usually more than one assessee is affected. an order u/s 127 is passed by the CIT. Transfer PANs having non-individual status. Page 20 of 329 . CCIT. If the request is appropriate. Restoring. the ITD validates the request to confirm whether or not the transfer request is appropriate. or DG to define or redefine the jurisdiction of AOs. Identify the workflow involved in transferring PANs having nonindividual status. can take place in any of the following situations: Orders passed u/s 120 of the Income Tax Act: Orders u/s 120 are passed by a CIT.

CCIT. CCIT. the process involved in transferring PANs depends on various parameters. 4. If the transfers are within the Range. then the Range Incharge builds the transfer order list. 2. However. such as: Status of the PAN: Individual Non-individual The jurisdiction across which the PANs are transferred: Within Range Within CIT Across CIT Within RCC Across RCC Transferring PANs Having Non-Individual Status Concept The process of transferring PANs having non-individual status involves multiple steps: 1. the transferring officer confirms the transfer order list as per the rules laid. the CIT confirms the transfer order list. If the transfers are within the CIT. Page 21 of 329 . In this step. or DG. the AO creates the transfer order based on the order passed by the CIT. If the transfers are across CIT or Area. Finally. the AO can confirm the transfer order list. Note that if the transfers are within the Range. then the Range Incharge confirms the transfer order list. into the transfer order list. In the first step. the AO includes the assessees listed in the order passed by CIT. If the transfers are within the CIT. In the third step. if the transfers are across CIT or Area. or DG. then the AO builds the transfer order list. Next. the AO builds the transfer order list. the AIS Admin executes the transfer order. the CIT builds the transfer order list. 3.Parameters Concept In AIS.

To do so. Click the Maintenance menu on the AIS main screen. the following information should be available: Reference number Section number Order date Effective date Issuing authority Officer code AO code To create a transfer order: 1.Fig: Workflow for transferring PANs having non-individual status Creating Transfer Order Task To initiate the process of transferring PANs. Page 22 of 329 . the AO first needs to create the transfer order using the TRANSFER ORDER MAINTENANCE screen.

Fig: The TRANSFER ORDER MAINTENANCE screen 3. Select the Transfer Order Details option. 4.Fig: The Maintenance menu on the AIS main screen 2. Type the date of passing the order in the Order Date field. This displays the TRANSFER ORDER MAINTENANCE screen. Page 23 of 329 . field. Type a value in the Reference No.

Type the effective date of transfer in the Effective Date field. Select a valid section number from the Section No. The transfer order is saved. This displays the transfer order details. returned income. the following information should be available: Sequence number Reference number Section number Order date Effective date Issuing authority Page 24 of 329 . To build the transfer order list. such as status. 11. 9. Type a value in the AO Code field. Select a group of assessees based on specific criteria. 8. or name of office or employer for transfer u/s 120. Fig: The TRANSFER ORDER LIST screen The AO can create this list using two methods: Specify individual PANs one at a time.5. 10. Click the EXIT icon Building Transfer Order List Task After creating the transfer order. 6. drop-down list. 7. Click the LoV icon corresponding to Text Of Transfer Order and select the appropriate option. Select the Assessing Officer option from the Issuing Authority dropdown list. Click the SAVE icon. the AO creates the transfer order list using the TRANSFER ORDER LIST screen.

Select the Transfer Order Details option.To build a transfer order list: 1. This displays the TRANSFER ORDER MAINTENANCE screen. Fig: The Maintenance menu on the AIS main screen 2. Click the Maintenance menu on the AIS main screen. Page 25 of 329 .

Fig: The TRANSFER ORDER LIST screen 4. Click the EXEC icon. Page 26 of 329 . This displays the TRANSFER ORDER LIST screen. This displays the Build New Transfer List window. Click the BuildList button. 5.Fig: The TRANSFER ORDER MAINTENANCE screen 3. Type a value in the List Code field.

7. or CIT confirms the request depending on the level of jurisdiction across which the transfer of PAN is taking place. the Transferee AO makes an online request to the Transferor AO for transfer of PAN. the workflow for transferring PANs having individual status across RCCs involves the following steps: 1. When an AO of one RCC. The Transferor AO.Fig: The Build New Transfer List screen 6. 49. the request for transfer of PAN is conveyed by the system to the source RCC. Click the SAVE icon to save the changes. then the AO confirms the Page 27 of 329 . Range Incharge. 8. Click the EXIT icon. 4. Transferring PANs Having Individual Status Concept As per AIS Instruction No. requires transferring a PAN from an AO from another RCC. Type a valid value in the PAN field. Specify the destination AO code by clicking the LoV icon corresponding to the Destination AO Code field. Note: If the transfers are within the Range. Ensure to select the Build List Manually option from the Transfer Option to build the List drop-down list. also called the Transferee AO. 11. also called Source AO or Transferor AO. 9. Next. Click the OK button. 3. A message appears on the system of the Transferor AO stating the details of the PAN sought to be transferred. 2. 10. The Transferor AO allows the request.

Range Incharge. if the Transferor AO. or CIT should allow and confirm the transfer request within 10 days. Page 28 of 329 . or CIT and the PAN gets automatically transferred to the Transferee AO. However. or CIT fails to take the necessary action within the prescribed period of 10 days. if the transfers are across CIT or Area. If the transfers are within the CIT. the AIS Admin executes the transfer order and the PAN gets transferred to the Transferee AO in the Destination RCC.) Concept As per AIS Instructions No. the system presumes that there is no objection from the Transferor AO. Range Incharge. The transfer order is created automatically. The same workflow is also used to transfer PANs having individual status within RCC. Fig: Workflow for transferring PANs having individual status Transferring PANs Having Individual Status: (Contd. the CIT confirms the transfers. 5. Range Incharge. the Transferor AO. which is provided through AIS Instruction No. Finally. 49 and 53.transfers. However. 6. In such instances. then the Range Incharge confirms the transfers. Note: A request for transfer of PANs having individual status can also be initiated by the Transferor AO. 53. the process involved is the same as that for transferring PANs having non-individual status.

The data in the Source AO and Destination AO fields is displayed automatically. 4. Type a valid PAN in the PAN field. 3. the Source or Transferor AO needs to allow the transfer request using the ALLOW WITHIN RCC TRANSFER screen. Fig: The DATA ENTRY FOR WITHIN RCC TRANSFER screen To make a request for transferring PANs: 1. Click the EXEC icon to retrieve the records. 2. Select the Data Entry for Within RCC Transfers option. Click the EXIT icon. 6. Page 29 of 329 .Making Request for Transferring PANs Task To initiate the process of transferring PANs having individual status. 5. the Transferee AO first needs to make a request for transferring the required PANs using the DATA ENTRY FOR WITHIN RCC TRANSFER screen. Allowing Transfer of PANs Task After the Transferee AO makes the request. This displays the DATA ENTRY FOR WITHIN RCC TRANSFER screen. Click the Maintenance menu on the AIS main screen. Click the SAVE icon to save the PAN transfer request. it is confirmed by the appropriate role depending on the level of jurisdiction across which the transfer of PAN is taking place and then the transfer order is created automatically. When the Source AO allows the transfer.

Fig: The ALLOW WITHIN RCC TRANSFER screen To allow transfers of PANs: 1. Click the Maintenance menu on the AIS main screen. Fig: The Maintenance menu on the AIS main screen Page 30 of 329 .

Closure Concept To complete the process of transferring PANs having either individual or nonindividual status. 5. Page 31 of 329 .2. This displays the ALLOW WITHIN RCC TRANSFER screen. and penalty. The staff of the Transferor AO makes an entry in the blue book or PAN register about the transfer of the assessee. and all other information related to assessment. 4. Select the Y checkbox under the Xfer Allow Flag section corresponding to the PAN for which you want to allow transfer. Fig: The ALLOW WITHIN RCC TRANSFER screen 3. The record books and files of the associated assessees are physically transferred to the new AO’s office. 3. there are a number of activities to be performed to ensure closure of the transfer procedure: 1. Click the EXIT icon. Click the SAVE icon to save the changes. demand. 2. Select the Allow Within RCC Transfers option. the AIS Admin executes the transfer order and the details of the assessees are transferred to the new AO. number of the files transferred. This transfer memo includes the details about the transferred assessee. Click the Yes button to allow the PAN transfer. 6. After the PAN details are transferred. This displays a message prompting you to confirm the changes. A transfer memo is created by the Transferor AO’s staff and authorized by the AO.

2. Request for transfer of jurisdiction by the assessee Q2.Fig: Closure procedure for transfer of PANs Q1. c. the AIS Admin executes the transfer order. The workflow for transferring PANs having individual status involves the following steps: 1. Which of the following steps is performed after the transferring officer confirms the transfer order list while transferring PANs having non-individual status? (There is only one correct answer. You can transfer the jurisdiction of an assessee either on request from the assessee or based on orders passed u/s 120 and 127.) a. the AO or Range Incharge or CIT builds the transfer order list. Orders passed u/s 127 of the Income Tax Act c. Key Points to Remember Summary AIS enables you to transfer PANs. b.) CYU a. The Transferee AO makes an online request to the Transferor AO for transfer of PAN. Next. The AIS Admin executes the transfer order. Page 32 of 329 . 4. The AO or Range Incharge or CIT confirms the transfer order list. The Source AO allows the transfer request. The process of transferring PANs having non-individual status involves multiple steps: 1. Orders passed u/s 120 of the Income Tax Act b. The AO creates the transfer order based on the order passed by the CIT. The Destination AO creates the transfer order. 3. having either individual or nonindividual status across jurisdictions. or DG. Finally. Under which of the following situations the transfer of jurisdiction of specific assessees is done? (There is only one correct answer. CCIT.

Range Incharge. 6. The Transferor AO. 4. the Transferor AO. Finally. 5. Q2: c Answers _____________________________________________________________ Notes _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ Page 33 of 329 . Range Incharge. The Transferor AO allows the request. or CIT should allow and confirm the transfer request within 10 days. the AIS Admin executes the transfer order. Q1: b. For transferring PANs having individual status. otherwise the system automatically transfers the PAN to the Transferee AO after 10 days.2. The request for transfer of PAN is conveyed by the system to the Transferor AO. or CIT confirms the request. The transfer order is created automatically. 3.

Complete the task in the following sequence: 1. Make a request for transferring PANs 2. _____________________________________________________________ Notes _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ _____________________________________________________________ Page 34 of 329 . Create transfer order 2. Build transfer order list Perform the task of transferring PANs having individual status from one jurisdiction to another. Complete the task in the following sequence: Practice 1.Practice Session 30 minutes Duration Scenario: Perform the task of transferring PANs having non-individual status from one jurisdiction to another. Allow transfer of PANs You can refer to the steps given in the manual while performing these tasks.

Make a request for restoring PANs. the AO makes a request to restore a deleted or deactivated PAN. To rectify such instances. an AO can restore wrongly deleted or deactivated PANs. there have been some cases where vendors had grouped the PANs incorrectly. PANs that should ideally have been retained were deleted because of inappropriate groupings. The Range Incharge then checks and confirms the validity of the request. the Range Incharge sends the request back to the AO for making the required changes. However. Roles Involved The process of restoring PANs involves three roles: Concept AO Range Incharge AIS Admin The Workflow The process of restoring PANs involves multiple steps: Concept In the first step. Identify the roles that are involved in the process of restoring PANs. Identify the workflow involved in restoring PANs.Topic 03: Restoring PANs Duration 10 minutes An Overview Concept The AIS module has a provision of restoring PANs that were deleted erroneously. only a single PAN is retained while the others are deactivated or deleted using the process of de-duplication. If any changes are needed in sub grouping. as per AIS Instruction No. 73. In this topic. Need for Restoring PANs Concept A single assessee may sometimes have multiple PANs. In such cases. you will learn the steps to make a request for restoring PANs. you will be able to: Identify the need for restoring PANs. By the end of this topic. State the situations in which a PAN restoration request can be made. The AO Page 35 of 329 . In such instances. This process is performed with an assumption that there will be no reversal of PANs once deleted or deactivated.

In this case. all the clubbed PANs belong to the assessee. you should consider the following conditions: The retained PAN should be under your jurisdiction. You cannot request for restoring a PAN that is outside your jurisdiction. de-duplication. The PAN to be restored should not be undergoing any other process. The assessee requests the AO to restore a PAN that has been deleted. If the request is confirmed.then makes the required modifications and sends back the request to the Range Incharge for confirmation. Fig: Workflow for restoring PANs Scenarios for Restoration An AO can request for restoration of PANs in any of the following situations: Concept The assessee requests the AO to restore a PAN that has been wrongly deleted or deactivated. The Range Incharge may also reject the request if the request is not valid. the AIS Admin executes the request and restores the deleted or deactivated PAN. or restoration. You should first get the jurisdiction of the retained PAN changed to your jurisdiction and then initiate restoration. Conditions for Restoration Concept Before making a restoration request. In this case. such as transfer. the retained PAN does not belong to the assessee. Page 36 of 329 .

For example. Page 37 of 329 . To make a request for restoring PANs: 1. the PAN should also exist in the Delhi RCC. Fig: Conditions for restoration Restoring PANs Task To initiate the process of restoring PANs. To do so. 3. you first need to make a request for restoration. Click the Maintenance menu on the AIS menu bar to access the option to restore PANs.The PAN should exist at the centre where the request for restoration is being made. 2. This displays the PAN Restoration Request Maintenance screen. Select the Restoration of PANs option. Select the Restoration Request . you need to specify the PAN to be restored.Data Entry option. if the request is made from the Delhi RCC.

9. Click the EXEC icon. Select the appropriate checkbox corresponding to the PAN that you want to restore in the Current Deleted/Deactivated PAN(s) section. 8.Fig: The PAN Restoration Request Maintenance screen 4. Type the remarks in the AO Remarks field. 6. Click the ENT QRY icon. 7. This displays the details of the specified PAN. Click the Selection Complete button. 5. Type the PAN in the PAN field. Select the Certified that restoration and/or regrouping of PAN(s) done after proper verification checkbox. 10. Page 38 of 329 . The PAN to be Retained dialog box is displayed.

12. As part of the departmental procedure of validating all issued PANs Page 39 of 329 . On confirmation of the restoration request by the Range Incharge. AO b. The PAN Restoration Request Maintenance screen is displayed again. An AO can request for restoration of PAN in which of the following situations? (There is only one correct answer).) a. CYU Q1. On orders passed by a CIT or CCIT c. Range Incharge c. Which of the following roles executes the requests for restoring PANs? (There is only one correct answer. a. the Range Incharge confirms the restoration request using the Action on Restoration Requests screen. Click the System Retained PAN button and then. Click the EXIT icon. 13. the AIS Admin executes the request using the Action on Restoration Requests screen to finally restore the PAN. Restoring PANs: Closure Concept After the AO makes the request for restoration. On request from an assessee to restore a PAN that has been wrongly deleted b. click the OK button. AIS Admin Q2.Fig: The PAN to be Retained dialog box 11. Click the SAVE icon to save the request for restoring the PAN.

The PAN to be restored should not be undergoing any transfer. you should consider the following conditions: The retained PAN should be under your jurisdiction. The PAN should exist at the centre where the request for restoration is being made. The process of restoration of PANs includes three steps: 1. 3. Deleted and the retained PAN does not belong to the assessee. 2. Before making a restoration request.Key Points to Remember Summary The AIS module has a provision of restoring PANs that were deleted erroneously. Q2: a Answers _______________________________________________________________ Notes _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 40 of 329 . The AIS Admin executes the restoration request. Q1: c. or restoration process. You can make a request for restoration of PANs when the assessee makes a request to restore a PAN that has been: Wrongly deleted or deactivated. de-duplication. The AO makes a request for restoration. The Range Incharge checks and confirms the restoration request.

Practice Session 10 minutes Duration Scenario: Perform the task of restoring a PAN that has been deleted erroneously. _______________________________________________________________ Notes _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 41 of 329 . Practice You can refer to the steps given in the manual while performing this task.

now only the PAN deletion process is performed by AOs. it is deleted. the Department identified that there were some assessees who were allotted multiple PANs. However. Delete PANs. deactivated. or retained. you will learn the steps for deleting duplicate PANs. at one point in time. it is deactivated. Fig: De-Duplication process Page 42 of 329 . Identify the process involved in deleting PANs. If the PAN has not been used for any transaction with the Department. However. De-Duplication Process Concept In the process of de-duplication of PANs. the system can either deactivate or delete the PAN. By the end of this topic. the system identifies whether the PAN should be deleted.Topic 04: De-duplicating PANs 15 minutes (Self Study) Duration An Overview Concept The AIS module enables you to delete duplicate PANs of an assessee. you will be able to: Identify the need for de-duplication of PANs. To rectify this problem of multiple PANs allotment to a single assessee. Based on the number of transactions of the assessee with the Department. However. Need for De-Duplication Concept A PAN is unique for an assessee. if the PAN has undergone at least one transaction with the Department. De-duplication was a one-time activity that was performed by AOs to retain only a single PAN for an assessee and delete or deactivate the other PANs allotted to the same assessee. In this topic. the process of de-duplication was introduced.

First. Note: An AO can also delete the PAN deletion request if it has not yet been confirmed by the Range Incharge. the AO prepares the list of PANs to be deleted and retained. To do so. the latest allotted PAN from the group of multiple PANs having transactions is marked as ‘to be retained’ and other PANs with transactions in other ITD modules are marked as ‘to be deactivated. 66. the system categorizes the duplicate PAN data into the following categories: Category 1: When all the PANs of an assessee do not have any transaction in any ITD module except one in AIS. Next. during the process of de-duplication.’ Category 2: When only one PAN out of all the PANs of an assessee has transaction in other ITD modules. Finally. 3. the AO uses the PAN DELETE DETAILS --PANDEL screen. the AIS Admin executes the PAN deletion request. the Range Incharge previews the data and then confirms the PAN for deletion.’ Category 3: When two or more PANs out of all the PANs of an assessee have transactions in other ITD modules. 2. the PAN with the transaction is marked as ‘to be retained’ and other PANs are marked as ‘to be deleted. the latest allotted PAN is marked as ‘to be retained’ and other PANs are marked as ‘to be deleted.Categorizing PANs for Deletion or Deactivation Concept As per AIS Instruction No. Page 43 of 329 .’ The remaining multiple PANs that have no transaction in any other ITD modules are marked as ‘to be deleted.’ Deleting a PAN: The Workflow The process of deletion of a PAN involves the following three steps: Concept 1.

the AO needs to D mark the PAN from the group of PANs that is under the de-duplication process. To delete a PAN: 1. To do so. An AO can D mark a PAN till the time the deletion request is confirmed by the Range Incharge. Task Note: AIS also enables an AO to delete a PAN that is currently under the deduplication process. Click the Maintenance menu on the main AIS screen. Page 44 of 329 .Fig: The PAN Delete Details-PANDEL screen Deleting a PAN An AO can delete a PAN only under his or her jurisdiction.

5. 3. Fig: The PAN DELETE DETAILS --PANDEL screen 4. The PAN DELETE DETAILS --PANDEL screen is displayed. Page 45 of 329 . Select the Deletion/Deduplication of PANs option. Type the PAN(s) that you want to delete in the PAN To Be Deleted field. Click the SAVE icon. Select the PAN Deletion option. 6. Type the PAN(s) that you want to retain in the PAN to be retained field.Fig: The Maintenance menu on the AIS main screen 2.

The AIS Admin executes the PAN deletion request. In the process of deletion of a PAN. the system categorizes the duplicate PANs data into three categories. The AO prepares the list of PANs to be deleted and retained. __________________. The details of the PAN are displayed. Depending on these categories. 66. who executes the PAN deletion request? (There is only one correct answer. the AO uses the PAN DELETE DETAILS --PANDEL screen. De-duplication was a one-time activity that was performed by AOs to retain only a single PAN for an assessee. Q1: a. 9.7.' Q2. the PANs are retained. Click the Back button. or deleted. 3. As per AIS Instruction No. AO b.) CYU a. during the process of de-duplication. The Range Incharge previews the data and then confirms the PAN for deletion. Q1. deactivated.’ c. The PAN that was allotted first is marked as 'to be retained. 10. 11. Click the Preview button. The PAN that has been used in the transaction is marked as ‘to be retained. Click the EXIT icon. 2. Click the Pre Intimation Letter button. When all the PANs of an assessee do not have any transaction in any ITD module except one in AIS. To do so. Range Incharge c. 8. Q2: c Answers Page 46 of 329 .) a. (There is only one correct answer. Click the OK button to continue. The latest allotted PAN is marked as ‘to be retained. AIS Admin Key Points to Remember Summary The process of de-duplication was introduced by the Department to rectify the problem of multiple PANs allotment to a single assessee. A message is displayed notifying that the deletion confirmation report has been generated.’ b. The process of deletion of a PAN involves the following three steps: 1.

_______________________________________________________________ Notes _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 47 of 329 .

you will be able to: Identify the need for updating the PAN address. By the end of this topic. Need for Updating the PAN Address Concept The details for allotting PAN are taken from Form 49A filled by the assessee while applying for PAN. Update the PAN address. such as a change in the address. Subsequently. you can change the PAN details. This also helps to ensure that the correct address is reflected for all subsequent proceedings. you will learn the steps for updating the PAN address of an assessee. State the situations in which you need to update the PAN address. In this topic. if there is any change in these details.Updating PAN Details Topic 05: Updating PAN Address 30 minutes (Self Study) Duration An Overview Concept After an assessee is allotted a PAN by the ITD. Situations for Updating the PAN Address An AO can update the PAN address of an assessee in two situations: Concept When the assessee files an application requesting for an address change When the AO identifies a change in the address from the return filed by the assessee Updating the PAN Address Concept You can update the PAN address of an assessee on the PAN CORRECTION PARAMETERS screen. the PAN details need to be updated. if required. Updating the PAN address of an assessee is important to ensure that all communications from the IT department to the assessee are sent to the correct address. This screen displays the following fields: Core PAN Fields Residential Address Office Name Office Address Communication Address Page 48 of 329 .

Q1. Date of birth b. The details of the specified PAN are displayed. Click the SAVE icon to save the updated address. Which of the following details of an assessee can you update on the PAN CORRECTION PARAMETERS screen? (There is more than one correct answer. you need either the PAN or the assessee’s name. The PAN CORRECTION PARAMETERS screen is displayed. Select the Correcting Core Data Entry Mistakes option. Click the Maintenance menu on the AIS main screen. AO code c. 7. 6. and Office Address sections. Click the EXIT icon.Although the PAN CORRECTION PARAMETERS screen displays both the core fields and the address fields. 5. Type the PAN in the PAN field. you can change only the address and the office name of an assessee.) CYU a. Task To update the PAN address: 1. Updating the PAN Address To update the PAN address. 4. Office Name. 2. Office name Page 49 of 329 . Fig: The PAN CORRECTION PARAMETERS screen 3. Click the EXEC icon. Communication Address. Make the appropriate changes in the Residential Address.

This helps to ensure that the correct address is available for all communication and processing purposes. You need the PAN or the assessee name for updating the PAN address.d. The PAN address is updated from the PAN CORRECTION PARAMETERS screen. This screen displays both the core fields and the address fields. Surname e. The PAN address of an assessee can be updated either at the assessee’s request or based on the address specified in the return filed by the assessee. Summary Q1: c. Address Key Points to Remember It is important to update the PAN address of an assessee in AIS. However. you can change only the address and the office name of an assessee. e Answers _______________________________________________________________ Notes _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 50 of 329 .

such as their death. Assessee Event Codes Concept To add events associated with an assessee. Therefore. will be allotted new PANs. By the end of this topic. Add assessee events.Topic 06: Adding Assessee Events 15 minutes (Self Study) Duration An Overview Concept The AIS module enables you to record and update specific events associated with an assessee. Therefore. you will be able to: Identify the need for adding assessee events. the ASSESSEE EVENT MAINTENANCE screen provides the following specific event codes for all possible assessee events that you can record in AIS: Death Amalgamation Acquisition Merger Dissolution Liquidation Under Liquidation Split Page 51 of 329 . Recognize the various types of screens for adding assessee events. the newly formed entities. Need for Adding Assessee Events Concept After an assessee is allotted a PAN by the Department. you will learn the steps for adding assessee events. Consider an example of a split event. it is important that you update this split event to ensure that all future correspondences from the Department are made using the newly allotted PANs. Company A has been split into two companies. It is important to add such events to the AIS database to ensure that the updated PAN details are maintained for all subsequent transactions between the assessee and the Department. and so on. In this topic. there could be certain events. amalgamation. in which Company A has the PAN AAAHO3333K. As mentioned earlier. Company B and Company C. split. In such an event. such as the death of an assessee or dissolution of a firm that may lead to changes in PAN details. AIS provides the ASSESSEE EVENT MAINTENANCE screen. there are various types of events that may be associated with an assessee. List the various types of assessee events. Now. Company B and Company C.

There are typically three variations of this screen: The first type of screen is displayed when you specify events that are associated with a single assessee. the ASSESSEE EVENT MAINTENANCE screen changes based on the event type selected. such as death of an assessee or dissolution of a firm. you can specify the PAN and the corresponding remarks about the event. In this type of screen. Page 52 of 329 . Fig: The ASSESSEE EVENT MAINTENANCE screen – first type The second type of screen is displayed when you specify events in which multiple entities are involved. such as a merger.Partition Fake PAN Specifying Assessee Event Details Concept After selecting the event type. the screen provides the option to specify the PANs of the original companies and a single PAN of the new company. In the event of merger of a number of companies into one company.

the screen provides options to specify one source PAN of the original company and multiple PANs of the companies that are formed after splitting the original company. In such events. Fig: The ASSESSEE EVENT MAINTENANCE screen – third type Page 53 of 329 .Fig: The ASSESSEE EVENT MAINTENANCE screen – second type The third type of screen is displayed when you specify events such as split of a company.

5. 4. Fig: The ASSESSEE EVENT MAINTENANCE screen 3. 8. you need the following information: Event code Event date PAN To add assessee events: 1. For the DEATH event. Type the PAN of the assessee in the PAN field.Adding Assessee Events Task To add assessee events using the ASSESSEE EVENT MAINTENANCE screen. Click the EXIT icon. 7. if any. This displays the ASSESSEE EVENT MAINTENANCE screen. the code is displayed by default. 6. Click the Maintenance menu on the AIS main screen. Select the Assessee Event Details option. The event for the assessee is added to the database. Click the SAVE icon. Page 54 of 329 . 2. Type the remarks for the event. Type the event date in the Event Date field. Select the event code from the Event Code drop-down list. in the Remarks field.

d. All the records for the similar event code are displayed. The system prompts for PAN of the assessee. You need the following information for adding assessee events: o Event code o Event date o Associated PANs Q1: b. Key Points To Remember Summary Assessee event details should be added to the AIS database to ensure that the correct PAN details are maintained for all subsequent transactions between the assessee and the Department. b. Death Split Dissolution Merger Q2. b. c. What happens after you select the event code? (There is only one correct answer.) a.Q1. This screen changes based on the type of event selected. The screen relevant for that event is displayed. For which of the following types of event code do you need to specify a single source PAN and multiple linked PANs? (There is only one correct answer.) CYU a. The various types of events that may be associated with an assessee are: o Death o Amalgamation o Acquisition o Merger o Dissolution o Liquidation o Under Liquidation o Split o Partition o Fake PAN The ASSESSEE EVENT MAINTENANCE screen is used to specify the type of event that you want to record or update for an assessee. Q2: b Answers Page 55 of 329 . c.

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As per AIS Instruction No.Restoring Data and Generating Reports in AIS Topic 07: Restoring Original Data 20 minutes (Self Study) Duration An Overview Concept AIS enables you to restore PAN details that have been wrongly updated. you will learn the steps to restore original data. genuine changes in PAN data may have been made by officials at RCCs based on the requests made by the PAN holder. It is recommended that the AOs should: Examine the changes in PAN data received through the service provider to identify any instances of malafide changes. AOs can undo any wrongly done changes made during the period June 1st 2003 and January 15th 2005 for assessees under their jurisdiction. an AO can only restore original data for PANs that are under the AO’s jurisdiction. it is important to restore the wrongly updated data based on the original data maintained in AIS. while restoring data. This leads to data discrepancy. Restore the original data of an assessee. you will be able to: Identify the need for restoring original data. List the details of assessees that you can restore. AOs can view all the changes in the data of a PAN in the reverse chronological order in which the changes were made. The process of restoring original data of assessees is a one-time activity. In addition. Therefore. there may be instances when details of assessees are wrongly updated in AIS. 57. In this topic. In such situations. An AO can restore original data for a PAN only on request or intimation about an error from the PAN holder. An AO can restore original data for only those PANs for which changes have not been reverted yet. Examine the changes in PAN data received through the service providers to identify any instances of malafide changes. Page 57 of 329 . Guidelines Concept It is possible that during the period between June 1st 2003 and January 15th 2005. AOs should ensure that they restore only the data that has been wrongly changed. By the end of this topic. Need For Restoring Original Data Concept At times. While restoring the original data.

it is recommended that you scrutinize all the changes made through other user IDs. The Audit Log Details section of this screen displays the list of all the changes. you can only restore the data for the following details: Assessee name Father’s name Sex Date of birth Residential address Office address Fig: The Restore Assessee Details Present While Updation screen Page 58 of 329 . Double-click a record in the Audit Log Details section to view the details. To do so. Identifying Data that can be Restored Concept You can use the Restore Assessee Details Present While Updations screen to restore the original data of an assessee.) Concept Before restoring original data. This displays the ASSESSEE AUDIT LOG screen. 3. Click the Queries menu. 2. Although this screen displays all the details of the assessee. Select the Assessee Audit Log option. perform the following steps: 1.Guidelines (Contd.

To restore original data: 1. 2. Click the SAVE icon. you need to type the PAN of the assessee in the Restore Assessee Details Present While Updations screen. This displays the Restore Assessee Details Present While Updations screen. 4. Page 59 of 329 . the latest changes are reverted first.Restoring Original Data Task To restore the original data of an assessee. 5. On specifying the PAN. Click the EXIT icon. This log helps track all changes that have been reverted for a particular assessee. Fig: The Restore Assessee Details Present While Updation screen 3. a log is created. that is. 8. the existing assessee details as well as the updated details are displayed. Click the Maintenance menu on the AIS main screen. the changes are restored in chronological order. Note: During restoration. 7. The message “Do you want to restore the changes?” is displayed. Click the LoV icon for the PAN field and select an appropriate PAN. Click the Yes button. The selected data is restored to the original data. Select the data that is to be restored under the Previous values section. 6. Once any data is restored. Select the Undo Wrongly Done Changes option. Click the EXEC icon.

) CYU a. An AO can restore original data using the Restore Assessee Details Present While Updations screen. Date of birth Q2. An AO can restore data of specific PANs: PANs that are under the AO’s jurisdiction. b. An AO can restore specific assessee details. d Answers Page 60 of 329 . PANs for which data has not been reverted.) a. While restoring data.Q1. d. AOs should ensure that they restore only the data that has been wrongly changed. Q2: a. Which of the following details of an assessee can you restore? (There is only one correct answer. Sequence number c. 57. AOs can undo any wrongly done changes made during the period June 1st 2003 and January 15th 2005 for the assessees under their jurisdiction. such as: Name Father’s name Sex Date of birth Residential address Office address An AO cannot change the PAN and the sequence number of the assessee. PAN b. Q1: c. PANs under the jurisdiction of the AO PANs under the jurisdiction of all the AOs in a particular Range PANs against which at least a single return has been filed PANs for which changes have not been reverted Key Points to Remember Summary You can restore details of PANs that have been wrongly updated from the original data that AIS maintains. c. Restoration of original data is a one-time activity. An AO can restore data for which of the following categories of PANs? (There is more than one correct answer. Restored data is saved in chronological order. As per AIS Instruction No.

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This report displays various details such as: AO code AO description Assessee's details such as: o Name o PAN o Communication address o Father’s name o Status o Date of birth of the assessee or date of incorporation of the company You can generate the AO Wise PAN Directory report through the PAN DIRECTORY REPORT screen.Topic 08: Generating Reports in AIS 15 minutes (Self Study) Duration An Overview Concept AIS allows you to generate various types of reports. Generating AO Wise PAN Directory Report Task To generate the AO Wise PAN Directory report through the PAN DIRECTORY REPORT screen. In this topic. Generate the Transfers Within RCC Pendency report. the following information should be available: Report type AO code AO description To generate the AO Wise PAN Directory report: 1. The option for generating reports is displayed. By the end of this topic. AO Wise PAN Directory Report Concept The AO Wise PAN Directory report displays the list of PANs that are under the jurisdiction of a particular AO. Click the Reports menu. you will be able to: Generate the AO Wise PAN Directory report. you will learn the steps for generating some of these reports. Page 62 of 329 .

A message is displayed notifying the report ID and file name of the generated report. Click the OK button to continue. 7. Select the Main Menu option. Fig: The PAN DIRECTORY REPORT screen 3. Click the GEN icon. Click the Report Type drop-down list and select the appropriate option from the available list. Click the EXIT icon. Click the Reports menu. 8. Page 63 of 329 . The AIS main menu is displayed. Click the Action menu. the details in the AO Description field are populated automatically.Fig: The Reports menu on the AIS main screen 2. 4. Select the PAN Directory option. 5. Type the information in the AO Code field. 10. Based on the specified AO code. 9. 6. The PAN DIRECTORY REPORT screen is displayed.

Double-click the My Computer icon on the desktop. The Report Download screen is displayed. The My Computer window is displayed. Click the Download Report button. Page 64 of 329 . The AO Wise Pan Directory report is displayed. 17. The data in the C drive is displayed. 15. Fig: The Report Download screen 12. 16. Click the EXIT icon.11. Double-click the ITDSPOOL folder. 14. Double-click the recently downloaded report that you want to view. The downloaded files are displayed. 18. 13. Double-click the Local Disk (C:) icon. Select the Report Download option. Select the checkbox corresponding to the report you want to download.

Page 65 of 329 . and the user ID of the AO who generated the report. the date on which the report is generated. Transfers Within RCC Pendency Report Concept The Transfers Within RCC Pendency report displays the details of transfers that are pending within a particular RCC.Fig: The AO Wise PAN Directory report 19. This report displays the following information related to the pending transfers: PAN of the assessee Name of the assessee Status of whether or not the transfer has been allowed Status of whether or not the transfer has been confirmed Proposed date of transfer Indication of whether the transfer order has lapsed or has been executed Transferor AO code Transferor CIT code Transferee AO code Date on which the transferee requested for the transfer In addition. Click the Close button to close the report. the report also displays the report ID.

Fig: The Transfers with RCC Pendency report Transfers Within RCC Pendency Report (Contd. Pendency: This enables you to specify the status of the pending transfers that you want to view. On this screen. you can specify various parameters based on your requirements to generate a report with specific details.) Concept You can generate the Transfers Within RCC Pendency report through the QUERY WITHIN RCC TRANSFERS screen. These parameters are: Entered on or after: This enables you to specify the period for which you want to generate the report. It displays the following options: TRANSFERRED PENDING TRANSFER POSTED IN TRANSFER LIST PENDING FOR POSTING IN LIST NOT ALLOWED ALL ENTERED PANS Transfer: This enables you to specify whether you want to generate the report for transfers from a particular RCC or to a particular RCC. Page 66 of 329 .

the following information should be available: AO code Period for which you want to generate the report Pending status for which you want to generate the report To generate the Transfers Within RCC Pendency report: 1. Page 67 of 329 .Fig: The QUERY WITHIN RCC TRANSFERS screen Transfers Within RCC Pendency Report Task To generate the Transfers Within RCC Pendency report through the QUERY WITHIN RCC TRANSFERS screen. Click the Queries menu on the main AIS main screen.

4. Select the Assessees Transferred Within RCC option. All the pending transfer records Page 68 of 329 . Click the GO FOR QUERY button. Click the Pendency drop-down list and select the appropriate option from the available list. 5.Fig: The Queries menu on the AIS main screen 2. The QUERY WITHIN RCC TRANSFERS screen is displayed. Fig: The QUERY WITHIN RCC TRANSFERS screen 3. Type the date in the Entered on or after field or accept the default current date.

The My Computer window is displayed. Double-click the recently downloaded report that you want to view. Select the Main Menu option.within the RCC are displayed. Double-click the Local Disk (C:) icon. Click the OK button to continue. Click the Print Report button. The AIS main menu is displayed. Click the EXIT icon. Click the Download Report button. Double-click the My Computer icon on the desktop. 11. The Report Download screen is displayed. 6. Click the Reports menu. 9. 13. 19. 10. The Transfers Within RCC Pendency report is displayed. Double-click the ITDSPOOL folder. 8. 15. Click the Action menu. A message is displayed indicating that the report has been generated. 17. Fig: The message box indicating report generation 7. Select the Report Download option. Page 69 of 329 . The downloaded files are displayed. The message also shows the path from where you can download the report to your local machine. 12. The data in the C drive is displayed. 18. 14. Select the checkbox corresponding to the report that you want to download. Click the EXIT icon. 16.

Click the Close button to close the report. Mother’s maiden name b. Q1: b. AO Code Key Points To Remember Summary AIS allows you to generate various types of reports. The Transfers Within RCC Pendency report displays the details of transfers that are pending within a particular RCC. Q2: c Answers Page 70 of 329 . The AO Wise PAN Directory report displays the list of PANs that are under the jurisdiction of a particular AO. AO Description c.Fig: The Transfers Within RCC Pendency report 20. Report type b. Which of the following information about the assessee is displayed on the AO Wise PAN Directory report? (There is only one correct answer.) CYU a. Q1. Communication address c. Office name Q2. Which of the following information is required for generating the Transfers Within RCC Pendency report? (There is only one correct answer.) a.

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AST also monitors progress and results of a case at various stages. It supports tax calculations. Consolidation and easy retrieval of information. Describe the AST workflow. validation of due dates. selection of cases for scrutiny. Automatic management and processing of the assessment information. you will be able to: Recognize the features and functions of AST. The AST Module Concept AST is the core module of the ITD application. interest calculations. It was designed and developed for: Assisting in the processing of returns and subsequent proceedings for a case. Recognize the various menus and menu options in AST. It is primarily used to process returns and rectify errors. such as: Assessment Reassessment Appeal Revision Rectification Penalty waiver Settlement commission Penalty proceedings Prosecution Audit objections Page 72 of 329 . Easy monitoring and tracking. and so on.Introduction to AST Topic 09: Introduction to AST 15 minutes Duration An Overview Concept AST allows you to perform the task of processing returns and other proceedings. the functions performed by AST. By the end of this topic. and the user interface of AST. Identify the steps involved in accessing AST. Identify the linkages of AST with other modules. This topic will provide you an overview of AST.

and the notices issued. You can enter a PAN to view the details of the returns. It is a secure system. checkboxes. It allows the execution of multiple types of queries. orders. and combo boxes. After selection. list of cases selected for scrutiny. and proceedings related to that PAN. challan. AST provides scheduled and online reports in the 3-Tier version. The specified parameters can then be used to generate the list of cases that should be scrutinized. AST allows you to specify the parameters for selection of cases for scrutiny based on the guidelines from the Department. refund voucher. It provides various options for generating reports. selection of cases for scrutiny. You can schedule a report for a later date. deductions-limit validations.Features of AST Concept AST has the following features: It is an online application. Page 73 of 329 . Security is inbuilt in the system and only valid users with proper role are allowed to work in this module. The screens are self-explanatory and supported by messages. you can query on an assessment year or a form type to view all the returns submitted for that year or form type. push buttons. AST provides multiple options to query the database. notices u/s 142(1). Data is stored on the production and backup servers. A parameter is the value entered in a field. AST supports various type of reports such as the mismatch report. the proceedings carried out. demand notice. These parameters support the calculation of tax and interest under various sections. AST allows you to enter the details of the appeals made. time-barring checks. Any modifications to the database can be tracked back to the user through an audit log. An AST user can access this data over the network. Access to AST is enabled after proper authentication. Similarly. 143(2). It is a menu-driven and Windows-based software. and due-date checks. It is mainly a parameter-driven system. AST queries the database and displays all records according to the values entered. It assists in selection of cases for scrutiny. AST uses Graphical User Interface (GUI) elements such as toolbars. 148. These features simplify the task of performing screen-based functions and navigating across screens. assessment-related portion. list items. A user needs to access the system with a username and a password. radio groups. and list of non-filers.

CIB provides Annual Income Return information. Page 74 of 329 . TDS provides AS26 information. Fig: Linkages of AST with the other modules AST is linked with the following modules in the ITD application: AIS provides the PAN information. This ensures consistency of data within the ITD application. IRLA reflects the results of processing done in AST.Functions of AST Concept The functions that you can perform in AST are controlled by the role assigned to you. OLTAS provides information related to the online payment of direct taxes. AST is designed to automatically extract details of the prepaid taxes from OLTAS and TDS. An AO can perform the following functions in AST: Receipt of returns Processing of returns u/s 143(1) Issue of refund/demand through Electronic Clearing Service (ECS)/paper refund Rectification Scrutiny and regular assessment Maintenance of appeals and its effects Maintenance of penalties and audit objections Linkages With Other Modules Concept AST gathers data by interacting with the other modules. Global Databases are used for authentication.

The task of scrutiny. To access AST: 1. This displays the Authentication Proxy Login Page. intimations. 3..The AST Workflow Concept The primary workflow in AST is for the processing of returns. and challans based on the results of processing. 2. Accessing AST Task AST works under a well-defined security domain that allows only authorized users to view.net/ in the address bar and press the Enter key to access the ITD application. 2. you first need to log in to the ITD application. 7. Type https://itdapp. and Print the refund/demand vouchers. modify. or update data in various screens. 4. rectification. This workflow involves the primary functions in the module. Add the entries in the RRR. 5. Process returns u/s 143(1). and regular assessment may be performed based on the type of case and the return filed. To access AST. Fig: The workflow for processing of returns To process returns: 1.incometax. Enter the return details in AST. Initiate processing of returns. Page 75 of 329 . Create bundles to receive returns. Log in to the ITD application and then access the AST module. 6. Double-click the Internet Explorer icon.

Type the username and password for RSA authentication. Page 76 of 329 . 6. 4. This displays the Income Tax Application user logon screen. Type the user name and password for accessing the ITD Application.Fig: The Authentication Proxy Login Page 3. Click the OK button to log in. This displays the INCOME TAX APPLICATIONS SYSTEMS MENU screen. Click the OK button to log in. Fig: Income Tax Application User logon screen 5.

o Message bar: It has two parts: o Message line: It displays: Oracle Forms’ standard messages: These messages are displayed on the message line in response to an erroneous or unconventional action. which are small pop-up windows within the Page 77 of 329 . If the message displayed is an error message. Such messages might also appear as alerts. This displays the AST home page. if you try to display a record when all the records related to the current query have been displayed.7. if you click the Processing menu. For example. it calls for your corrective action. Click the AST menu to access AST. Oracle Forms display the message ‘FRM40350: Query caused no records to be retrieved’. AST-specific hints or information messages: These are messages carrying information and tips on using AST. You can select the Create Bundles option to create a bundle. Main page: This is the area where the forms/fields are displayed. For example. Concept Fig: The AST user interface Menu bar: It has 11 menus that allow you to perform various tasks. Toolbar: It has a set of icons that help you to perform the key tasks on any screen. it displays the options available in this menu. The messages displayed may be error-related or simply a warning message. The AST User Interface The AST user interface is divided into four parts.

EXIT: Closes the current screen and returns to the parent screen. Status line: Is the last line on the screen that contains indicators. DEL: Deletes the current record from the screen. F1: Help F7: Enter a query F8: Execute a query F10: Accept or save F9: List of values Ctrl+P: Print record Ctrl+Q: Exit Tab or Ctrl+Tab: Next item or field Page 78 of 329 . clicking the SAVE icon allows you to save the record. There are 21 icons on the toolbar. All highlighted icons are enabled and hence active. you need to correct the errors and then click the SAVE icon again. Some of these keys are shortcuts for functions available through menus or buttons. Clicking the icon allows you to perform the relevant step. The following icons are most frequently used: ENT QRY: Allows you to enter a query and specify the query conditions. All dimmed icons are disabled and hence inactive. Toolbar Concept The icons on the toolbar in AST are common to all modules. it displays the number of items in the list. SAVE: Saves the changes to the database. Function and Shortcut Keys Concept There are various function and shortcut keys available in AST. The record is deleted from the database only if the SAVE icon is clicked. For example. If an error message is displayed. ADD: Creates a new record with all fields either having null or default values. EXEC: Executes the query with the conditions specified and displays the results. Each icon has a picture and an abbreviated label. An icon may be enabled or disabled depending on the screen. For lists.main page. the status 'Enter Query' indicates that a query can be entered. if applicable. For example.

2. 3. you will need to log in again. Process returns u/s 143(1).) a. 3. and challans based on the results of processing. Process returns u/s 143(1) Key Points to Remember Summary AST is the core module of the ITD application. Create RRR b. reassessment. If you exit from the ITD application. Add entries in the RRR. IRLA. and CIB. The AST user interface has four parts: o Menu bar has 11 menus that allow you to perform various tasks. 4. This will close the AST Home page and display the INCOME TAX APPLICATION SYSTEMS MENU screen. AST workflow includes the following steps: 1. AST is linked to the other modules in the ITD application: o It takes inputs from AIS. Identification of stop-filers and non-filers Processing u/s 143(1) Scrutiny and regular assessment Restoration of PAN Maintenance of penalties and audit objections Q2. Initiate processing of returns. c. What is the next step after initiating the processing of returns in the AST workflow? (There is only one correct answer. Which of the following functions can be performed in AST by an authorized user? (There is more than one correct answer. AST helps to monitor the progress and result of a case at various stages. b. The objective of AST is to assist an AO in processing returns and conducting assessments and related proceedings. OLTAS. 2. Click the Action menu. o It provides inputs to IRLA in the form of results of processing. and rectification. Page 79 of 329 . intimations. Q1. o It uses the global databases for authentication.Exiting from AST To exit from AST: Task 1. d. Enter return details in AST. e. Click the EXIT icon on the toolbar to reach the AST Home page.) CYU a. appeal. Select the Exit Application option. Print refund/demand vouchers. 6. such as assessment. Create bundles to receive returns. Create bundles c. 5. TDS.

Q2: c Answers ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 80 of 329 . Q1: b. c. o Message bar has two parts. message line and status line. o Main page is the area where the forms/fields will be displayed for you.o Toolbar has a set of icons that help you to perform key tasks on any screen. e.

In this topic.Processing Returns u/s 143(1) Topic 10: Creating Bundles 10 minutes Duration An Overview Concept Creating bundles is the first step in processing returns in AST. if the number of the last bundle created for 200708 is 10. You need to create a bundle to enter returns. typically a bundle has 50 returns. it cannot be changed. you will be able to: Create a bundle. 2. you will learn to create and delete bundles in AST. the next bundle is automatically assigned the number 11. All bundles are assigned a unique number for easy identification and tracking in AST. It is imaginary and recognized by all the modules in the ITD application. Delete a bundle. One bundle can include any number of returns. For example. The number of the last bundle created for 2007-08 may be 10 and the number for the last bundle created for 2008-09 may be 2. Bundle numbers follow a sequence for a receipt year. Task Bundle numbers are populated automatically based on the number of the last bundle created. Bundles Concept A bundle refers to a collection of returns received during a particular financial year. However. Bundles typically have the following features: A bundle in AST cannot be seen physically. Click the AST menu to access the AST module. Creating a Bundle Processing of returns begins with the creation of bundles for receiving returns. Once a return is allocated to a bundle. Click the Processing menu on the main AST window. Page 81 of 329 . By the end of this topic. To create a bundle: 1.

delete bundles. The Bundle Maintenance screen is displayed.Fig: The Processing menu in AST 3. Page 82 of 329 . and upload all returns in the ITD application. Select the Create Bundles option. Fig: The Bundle Maintenance screen Note: The Bundle Maintenance screen is used to create bundles.

Type the receipt year in the Receipt Year field in the YYYY format. Note: Do not make bundles of returns that were filed in different years. A warning message is displayed indicating that one bundle will be created. then your bundle range will be 10 to 10. The Bundle Maintenance Page 83 of 329 . If you want to create two bundles. Click the Create button. 2. 7. If one bundle is to be created. Fig: Warning message during creation of bundles 8. it cannot be deleted. field. Click the OK button to proceed with the creation. Select the Create Bundles option. then type the same bundle number in both the fields. Type the range of the bundles in the From and To fields of the Bundle Number Range field. For ex. 6. A note is displayed indicating that one bundle has been created. Type the last bundle number that was created in the current year in the Last Bundle No. Click the OK button to confirm the creation. 5. To delete a bundle: 1. If a bundle has any returns. 10. type the start and the end numbers of the bundles to be created. if you want to create one bundle and the last bundle number is 9. Fig: Information message during creation of bundles 9. Deleting a Bundle Task You can delete any empty bundle in AST. Click the EXIT icon to close the screen. then the bundle range will be 10 to 11.4. Click the Processing menu on the main AST window. Note: To create more than one bundle.

Receipt Year PAN Bundle Number Range Date of filing Assessment Year Key Points to Remember Summary Creating bundles is the first step in processing returns in AST. 3. 7. Click the Delete button. c Answers Page 84 of 329 . Bundle Maintenance screen b. b. then type the same bundle number in both the fields. 5. Q1: a.screen is displayed. Click the OK button to proceed with the deletion. Only empty bundles can be deleted. A note is displayed indicating that one bundle has been deleted. If the details of returns in a bundle have been entered into the system then such a bundle cannot be deleted. c. it remains the same throughout. Return Acknowledgment Sheet c. Type the range of the bundles in the From and To fields of the Bundle Number Range field. The Bundle Maintenance screen is used to create bundles. All bundles are assigned a number for easy identification and manipulation in AST. Note: To delete more than one bundle. and upload all returns in the ITD application. Which of the following fields need to be filled to delete a bundle on the Bundle Maintenance screen? (There is more than one correct answer. 4. e. A warning message is displayed indicating that one bundle will be deleted. A bundle refers to a collection of returns received during a particular financial year. Initiate Processing screen Q2. Q2: a. Which screen is used to create bundles for receiving returns? (There is only one correct answer. Once a bundle number is allocated. 6. d. type the start and the end numbers of the bundles to be deleted. If one bundle is to be deleted.) CYU a.) a. Click the EXIT icon to close the screen. delete bundles. Q1. Type the receipt year in the Receipt Year field in the YYYY format.

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you will be able to: Add records in the RRR. By the end of this topic. update. the IT official used to receive returns from the assessee and enter the relevant details in the register. This ensures that the department has information on the number of returns received at all times. Adding records into the RRR is the second step for processing returns in AST. you will learn about the RRR and adding and maintaining entries in the RRR. or delete a record in the RRR. 3. This screen also allows you to inquire. In the manual system. Select the Return Receipt Register option. This displays the Return Receipt Register screen. you first need to navigate to the Return Receipt Register screen. This step is performed for acknowledging the receipt of the return from the assessee. RRR Concept The RRR in AST is a replica of the manual RRR or the ‘Dak Register’ that provides details of all the returns received on a particular date. Click the AST menu to access AST. Page 86 of 329 . In AST. Maintain records in the RRR. whether they are processed or not. Navigating to RRR Task To add a record in the RRR in AST. In this topic.Topic 11: RRR 15 minutes Duration An Overview Concept Adding records in the Return Receipt Register (RRR) is the second step in processing. 2. It is important to add records in the RRR as soon as the returns are received from the assessee. This displays the AST Home page. Click the Processing menu. the same process is being replicated by adding records into the RRR maintained within the system. The process of adding RRR records in AST can be done only if all the information in the manual RRR is completely filled at the time of receiving the returns. To navigate to the Return Receipt Register screen: 1.

(Income mentioned on the return) Status Bundle No. No (Acknowledgement number) Ast Year (Assessment year) Return Inc. The mandatory fields are: Receipt Year Date of filing Ack. Fringe Benefits (Value fringe benefits) Page 87 of 329 .Fig: The Return Receipt Register screen Note: The bundle number for the return should be available before adding the record in the RRR. The AO Code is displayed automatically based on the User ID used to log in. Form Type Due Date The optional fields are: PAN Refund Amt (Refund amount) Remark Val. Field References Concept The Return Receipt Register screen displays a set of fields that need to be entered for each RRR record.

3. Click EXEC icon to view the record. Type the date of filing in the Date of filing field. 2. To modify the refund amount in a record: 1. Type the receipt year in the Receipt Year field. Refund Amt Status Description Due Date 4. The screen will display the records of the assessee with the specified receipt year and PAN. Inquiring RRR Records Task You can inquire records in the RRR by executing a query on a single or a combination of selection criteria. Type the new value of the refund amount in the Refund Amt field. Type the receipt year in the Receipt Year field. Click the SAVE icon to update the changes. To inquire for records using the receipt year and PAN: 1. Page 88 of 329 . 2. Type the return information in the following fields: Ack. Updating RRR Records Task You can modify the return details of a specific record in the RRR after retrieving it from the system. No PAN Ast Year Form Type Referenced With Return Inc. Click the SAVE icon to create the return entry. Click the ENT QRY icon. Type the PAN in the PAN field. To update such fields. you need to delete the existing record and create a new one. Some fields do not allow any modification. Note: You can change the values in the fields by overwriting the existing values or typing a new value.Adding RRR Records To add a record in RRR. 3. 4. 2. on the Return Receipt Register screen: Task 1.

inquired. and deleting records. Adding a record in the RRR is the second step for processing returns in AST. c. c. This clears the record from the screen. It is done after the creation of bundles. 2. Which of the following tasks can you perform on the Return Receipt Register screen of the AST module? (There is more than one correct answer. inquiring.Deleting RRR Records You can also delete a record in the RRR after retrieving it from the system. updated. you first need to retrieve it by running a query. e Answers Page 89 of 329 . e. Select the record that needs to be deleted by clicking on the Ack. Form Type PAN Refund Amount Receipt Year Bundle Number Key Points to Remember Summary The RRR in AST is a replica of the manual RRR or Dak Register. b. It includes details of all the returns that are received on a particular date.) CYU a. on the Return Receipt Register screen: 1. d. Q2: a. d. Q1: a. 3. Task To delete a record. Records can be added. Retrieve records with a specific PAN Complete assessment of a RRR record Modify the return details Generate notices Add RRR records Q2. e. No field. To modify or delete a record. c. e. Click the SAVE icon to confirm the deletion of the record. and deleted in the RRR. b.) a. Q1. Which of the following fields are mandatory to be filled while adding a RRR record? (There is more than one correct answer. updating. d. The Returns Receipt Register screen allows adding. Click the DEL icon to delete the record in the RRR.

________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 90 of 329 .

Type http://10. Open the Internet browser.18:7778/forms/frmservlet?config=TRCC in the address bar and press the Enter key to access the ITD application. 3. Create two bundles. Inputs: Ensure that you have the AO code and the PAN allocated to you by the trainer.37. 2. Access the Return Receipt Register screen.Practice Session 30 minutes Duration Practice Scenario: Access the ITD application and perform the following tasks: 1. Refer to the manual to for the steps while performing these tasks. ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ Page 91 of 329 . Steps to access the ITD application: 1. 2. Delete the bundles created.160.

you need to enter the same details that are available in the hard copy return.Topic 12: Adding Returns 30 minutes Duration An Overview Concept After creating bundles and adding RRR entries. Page 92 of 329 . Adding Returns Task The steps for adding returns are same for all ITR types. you will learn the steps for adding. The mistakes should be corrected later by rectification of the return. In this topic. You need to perform this step for returns that are manually filed. The only difference between the ITR forms is in the number of fields. inquiring. Click the Processing menu on the main AST window. Adding the return details directly: This is the most frequently-used way since RRR entry is optional. you will be able to: Add returns. By the end of this topic. This step ensures that all the information provided by the assessee is available in AST for processing the return u/s 143 (1). and updating returns. What It Is? Concept Adding returns is a step to create an electronic copy of the hard copy return. Returns can be added in two ways: Querying the RRR entry to add the remaining details: The prerequisite for this is that the RRR entry should have been done. or schedules. The query extracts the returns details available in the RRR. While adding returns in AST. Inquire and update return details. You can then add the remaining details. you need to add manually-filed returns in the system. You should not make any changes in the details even if there are apparent mistakes in the return. To add return details: 1. sections. The details of the e-filed returns are recorded in the system when the assessee files the return online.

Fig: The Processing menu 2. Type the bundle number to which you want to allocate the return in the Bndl No field. 4. Type the receipt year in the Rcpt Yr field and press the Tab key. Fig: The Return Acknowledgement Sheet screen 3. The Return Acknowledgement Sheet screen is displayed. Select the Returns option. Page 93 of 329 .

9. The name of the assessee is populated automatically. type 0 in the first field. Click the drop-down menu for the (O)riginal/(R)evised field and select the option to indicate if the return is original or revised. and Dt. The form displayed on the screen changes based on the type of return selected. also enter the receipt number and the date of original filing in the Rcpt No. For example. click the Assessee Details button at the top. 5. and then type 15 in the second field.Note: The format for entering bundle numbers is 0 and then the bundle number. 6. press the Tab key. of orig filing fields. Note: To change the assessee’s address. Fig: The change in the Return Acknowledgement Sheet screen based on return type 8. Click the drop-down menu for the Return field and select the appropriate return type. select the Change in Address check box. For revised returns. Press the Tab key after each entry. 10. Type the acknowledgement number in the Ack No field and assessment year in the Ast Yr field. Type the value in the PAN field and press the Tab key. 7. Click the LoV icon for the Status field and select the assessee’s PAN Page 94 of 329 . To view the assessee details. Click the LoV icon for the Residence in India field and select the residence status of the assessee.

Type the assessee’s address. Fig: The fields for entering income details on the Return Acknowledgement Sheet screen 14. 11. Note: If the return is belated. A screen with the fields for the schedule is displayed. 13. The due date is populated automatically. date of birth and sex in the PartA-Gen section. 12. Fig: Screen for entering details for a schedule Page 95 of 329 . phone number. email ID. click the corresponding button.status. To enter the details for a schedule. Click the OK button. a message is displayed stating that. Type the date on which the return has been filed in the Date filed field. Scroll down the page and type the income details.

Click the Prepaid Taxes button. 17. Enter the tax payment details in the following manner. as applicable: TDS/TCS: i. Click the More button at the top-left corner of the screen to complete the remaining pages of the return. Fig: The TDS Entries screen ii. 20. Advance or Self-assessment Tax: i. Type the total value for that schedule. which has three tables. Click the Bank Details button at the bottom of the page and type the bank account details for the assessee. 21. Click the TDS Payments button at the top. This displays the TDS Entries screen.15. 16. 18. Click the Close button to return to the Return Acknowledgement Sheet screen. Enter the payment details. Enter the details of the schedule by typing and selecting the values from the LOV. This displays the Regular Tax Payments/Refunds screen. Page 96 of 329 . Scroll down the page and type the details for all sections and schedules as filed by the assessee in the return. 19. as applicable.

You can review the tax details filled by the assessee from this screen. o The third table is where you will add the details of the challans that have been claimed by the assessee but are not present in the first two tables. by Page 97 of 329 . Message with the tax details per the assessee and the system. select the Contra Entry check box and click the SAVE icon to cancel it. review the return details for accuracy and select the Reviewed checkbox. 22. o The second table has entries that exist in OLTAS but are not posted in IRLA. Depending on the return details entered. a number of messages may be displayed: Message for belated returns. Note: If you don’t select the Reviewed check box.Fig: The Regular Tax Payments/Refunds screen o The first table has the tax entries that have already been posted in IRLA. 23. After entering all the data. Click the SAVE icon. you will not be able to initiate the bundle and process the returns. Message for filling the date of filing and due date. If there is any challan that does not belong to the assessee or assessment year. Message for filling the residence and PAN status of the assessee. You need to claim such entries from OLTAS while processing the return u/s 143(1).

25.double-clicking the amount in the As per User field. delete the row for that particular record by clicking the Delete Row button. Press the Tab key after typing the value for any field. such as ITR 1. 24. Click the OK button to close the message box(es). Fig: The Message List screen Message stating that the return is saved. Pressing the Tab key on the last field of a schedule will navigate to the first field of the next schedule. without entering the following information on the Return Acknowledgement Sheet screen: o Receipt year o Acknowledgement year o Assessment year To clear or delete a record for Deduction u/ch IV or VI or Loss Carry Forward. use the More and Back buttons on top. Click the EXIT icon to close the screen. Always enter both the amount for Deduction u/ch IV or VI and the Page 98 of 329 . 2 and so on. Guidelines for Adding Returns Concept To navigate between the various schedules. You cannot specify the form type. The return is successfully entered into AST. Do not clear the record by using the Backspace or Del key. Use the Tab key to navigate between fields on a screen or schedule.

appropriate code. Click the ENT QRY icon. Click the EXEC icon to view the return filed by the assessee in the specified assessment year. Identify the color code that is used to depict a mismatch between the values entered and those calculated by the system. 3. c. The Return Acknowledgement Sheet screen is displayed. This helps to identify whether a field is mandatory or optional. 6. d. Color Coding in ITR Forms Concept The forms in AST are color coded. if required. Make the required changes in the return. Click the SAVE icon. the system displays an error message prompting you to enter the missing information. Select the Processing menu on the AST main window. 5. Note: You can only update returns for which processing is not complete. 4. Select the Returns option. To inquire and update returns: 1. The color coding for text labels is: Red colored labels for mandatory fields Blue colored labels for fields that are calculated automatically Black colored labels for optional fields The color coding for text entry fields is: Dark green color for fields used to capture assessee provided values Blue color for fields that are calculated automatically Yellow color for fields used for computation White color for fields that are calculated by the system from schedules Red color for fields where there is a mismatch between the values entered by you and the values calculated by the system Inquiring and Updating Returns Task You can execute a query to view the details of a return and update the details. (There is only one correct answer. b. Q1. Else. 2. 7. Type the PAN and assessment year in the PAN and Ast Yr fields. Yellow White Blue Red Page 99 of 329 .) CYU a.

Q1: d.Q2. You can execute a query to view the details of a return and update the details. Q2: c. c. you need to add the details of the manually-filed returns in AST. Q3. enter the details exactly the way they appear in the hard copy of the return. You can only update returns for which processing is not complete.) a.) a. Select the Reviewed checkbox. Click the SAVE icon. Initiate the processing. Identify the steps that need to be performed after entering the return details. Which of the following buttons can you click to navigate to the schedules in the ITR forms? (There is only one correct answer. The More button c. The ITR-Schedule button Key Points to Remember Summary After creating bundles and adding RRR entries. if required. Returns can be added by: o Querying the RRR entry and entering the remaining details o Entering the return details directly The data from the hard copy return is entered into the system to create an electronic copy of the return details. d. Process the return u/s 143(1). Q3: b Answers ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 100 of 329 . d. b. Select the Reviewed checkbox and click the SAVE icon after entering the return details. While adding the return. (There is more than one correct answer. The Return Details button b.

________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 101 of 329 .

you will learn about the tasks that need to be performed for processing e-filed returns. which is exempt from tax Brought-forward losses from earlier years that needs to be adjusted Paid interest on home loan Clubbed income from different sources Page 102 of 329 . In addition. The following types of ITR forms are used since 2007-08: ITR 1 ITR 2 ITR 3 ITR 4 ITR 5 ITR 6 ITR 7 ITR 8 ITR 1 Concept ITR 1 is applicable only for Individuals drawing income from: Salary Pension Family pension Interest However. By the end of this topic. Individuals cannot use ITR 1 if they have: Earned dividend income. Introduction Concept The Income Tax Department has released different types of forms that the taxpayers can use to submit their annual returns. Understand the workflow for processing manual and e-filed returns in AST. Enter ITR V. you will be able to: Identify the different types of returns.Topic 13: Managing Different Types of Returns 20 minutes Duration An Overview Concept This topic will provide you an overview of the different types of Income Tax Return (ITR) forms and the way of processing them in AST. These forms have been designed based on the status of the assessee and their source of income. Identify the different ways of filing returns.

Concept Page 103 of 329 . Association of Persons (AOPs). ITR 3 Concept ITR 3 is applicable for Individuals and HUFs who are partners in a firm and do not have a proprietary business or profession. ITR 5 Concept ITR 5 is applicable for Firms. and Body of Individuals (BOIs). except for the ones claiming exemption under section 11.ITR 2 Concept ITR 2 is applicable for Individuals and Hindu Undivided Families (HUFs) not drawing income from business or profession. ITR 4 Concept ITR 4 is applicable for Individuals and HUFs drawing income from proprietary business or profession. ITR 6 Concept ITR 6 is applicable for all Companies. ITR 7 Concept ITR 7 is applicable to Persons including Companies to furnish a return under any of the following sections: 139(4A) 139(4B) 139(4C) 139(4D) ITR 8 ITR 8 is applicable in case the assessee needs to file a return for fringe benefits.

It allows the assesses to file their returns online by logging on to the ITD Web site.Filing Returns Concept Income Tax Department offers two different ways in which the assessees can file their returns: Fig: Ways for filing returns Manual filing: Is the traditional and the most common way of filing returns. To file returns this way. Electronic filing (e-filing): Is a relatively new method for filing returns. Processing Manually-Filed Returns Concept The workflow for processing a manually-filed return consists of the following five steps: Page 104 of 329 . After submitting the return. Then. they need to submit the printed copies of the ITR V form at the nearest IT office within 15 days of filing the returns electronically. they need to print two copies of the ITR V form that is generated automatically. submit their return online. e-Filing can also be done in two ways: o With a digital signature: This method requires the assessees to furnish their e-returns with a digital signature. the assessee needs to fill a hard copy of the ITR form and submit it at the nearest IT office. and then. A digitally-signed e-return does not warrant any further action from the assessee. The assessees need to download the software for filing the return. o Without a digital signature: The assessees who do not possess a digital signature can submit their returns without the digital signature. which is considered as a proof of submission by the Department. enter their details. The Department also allows intermediaries to file the manual returns on behalf of the assessees.

1. 4. and submits it to the IT department. For such returns. Creating bundles Entering data in RRR Adding returns Initiating processing Processing the returns u/s 143(1) Fig: Workflow for processing manually-filed returns Processing e-Filed Returns The workflow for processing e-filed returns includes the following steps: Concept Fig: The workflows for processing e-filed returns 1. the assessee prints the ITR V form generated online. This paper copy of the ITR V submitted by the assessee is used by AO for entering Page 105 of 329 . signs it. Entering ITR V: Needs to be done only for the e-filed returns without digital signature. 2. 5. 3.

the ITD Web site automatically generates an ITR V form. Click the Processing menu on the main AST window. ITR V: What It Is? Concept ITR V is a single-page receipt-cum-verification form. 4. All the data for the e-filed returns already exists in the system. The assessee needs to submit a duly verified copy of ITR V at the nearest IT office. Processing the return u/s 143(1): Is same as the step for the manual returns. The ITR-V Receipt Form screen is displayed. you need to fill in the following details in the ITR-V Receipt Form screen: e-Filing acknowledgement number PAN Assessment year Form type e-Filing date ITR V submission date ITR V acknowledgement number To enter an ITR V return: 1. the returns just need to be reviewed. 2. It is applicable for the assessees who file their returns electronically but without a digital signature. To enter an ITR V form. 3. After the return has been filed electronically by an assessee. Therefore. Entering ITR V Task The hard copy of the ITR V form submitted by the assessee should be available for entering ITR V in AST. Select the ITRV Entry option. Reviewing e-filed returns: Is the step to indicate that the e-filed returns are ready for processing. 2. Initiating processing: Is same as the step for the manual returns. Page 106 of 329 .the information in AST. Entering ITR V in AST is a step to replicate the manual ITR V form received from the assessees who have e-filed their returns without a digital signature.

and ITR V Ack. 7. Click the Processing menu on the main AST window. E-Filing Date. No PAN. To review a return: 1. Date of ITR V Submitted. 5.Fig: The ITR-V Receipt Form screen 3. Reviewing the Return Task AO reviews a return after the ITR V form has been submitted by the assessee. 6. Click the OK button. Click the LoV icon for the Form Type field to select an appropriate value from the list available. Select the Processing u/s 143(1) option. Type the appropriate values in the E-Filing Ack. No fields. 2. Click the EXIT icon to close this screen. Page 107 of 329 . and Asst Yr fields. The Processing screen is displayed. The AO needs to select the Reviewed checkbox on the Review Acknowledgement Sheet screen to indicate that the return has been reviewed. 4. Type the appropriate values in the Tax Payable/Refund. Click the SAVE icon to save the ITR V entry.

Fig: The Processing screen 3. Fig: The Return Acknowledgement Sheet screen Page 108 of 329 . The Return Acknowledgement Sheet screen is displayed. Click the Return Details button. Click the ENT QRY icon. Type the assessment year in the Assessment Year field. Type PAN in the PAN field. 6. 4. 5.

) a. c.) CYU a. Enter ITR V Create bundles Add RRR Add returns Initiate processing Review the return Process the returns u/s 143(1) Q2. Initiating processing Page 109 of 329 . 8. Q1. Select the Reviewed checkbox. e. What steps will you perform for processing a manually-filed return? (There is more than one correct answer. d. Within 30 days of e-filing returns without a digital signature Within 15 days of e-filing returns without a digital signature Within 15 days of e-filing returns with a digital signature Within 30 days of e-filing returns with a digital signature Key Points to Remember Summary ITD offers eight types of returns based on the status and the source of income of the assessee: o ITR 1 o ITR 2 o ITR 3 o ITR 4 o ITR 5 o ITR 6 o ITR 7 o ITR 8 The two ways in which an assessee can file returns are: o Manual filing o e-Filing. f. Within how many days of e-filing a return is the assessee required to submit the ITR V form? (There is only one correct answer. b. Click the EXIT icon. Click the SAVE icon. g. 9. Adding returns 4. Entering RRR 3. b. Creating bundles 2.7. which can be of two types: o With a digital signature o Without a digital signature—ITR V is filed for such type of returns The workflow for processing a manually-filed return consists of the following five steps: 1. c. d.

5. d. c. e. Q2: b Answers ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 110 of 329 . This step is not needed for returns e-filed with digital signature. Processing the return Entering ITR V in AST is the first step towards processing e-returns without a digital signature. Q1: b. g.

Access the Return Acknowledgement Sheet screen. Inputs: Ensure that you have the AO code and the PAN allocated to you by the trainer. Use the Returns option in the Processing menu to enter the ITR V form. Enter the ITR V for the PAN for assessment year 2008-09.Practice Session 40 minutes Duration Practice Scenario: Perform the following tasks: 1. 4. Refer to the manual to for the steps while performing these tasks. ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 111 of 329 . Prepare the return for initiation of processing. 3. Review the return for the PAN for assessment year 2008-09. 2.

What It Is? Concept Initiating processing is an important step because the returns can be processed u/s 143(1) only after they are initiated successfully. In this topic. you need to prepare them for processing. you will be able to: Initiate processing of returns. If there are unreviewed returns then. You need to ensure that all the returns in the bundle are reviewed. you cannot initiate a bundle. you need to ensure that the following tasks have already been performed in AST: Entry of ITR V form Selection of the Reviewed checkbox on the Return Acknowledgement Page 112 of 329 . you will learn the steps for making the returns ready for processing. you need to ensure that the following tasks have already been performed in AST: Creation of bundles Addition of entries in RRR Entry of returns Fig: Prerequisites for initiating the processing of manually-filed returns To initiate the processing for e-filed returns.Topic 14: Initiating Processing 15 minutes Duration An Overview Concept After returns are entered in AST. Difference for Manual & E-Filed Returns Concept The process of initiation of returns is performed for both manual and e-filed returns. By the end of this topic. To initiate the processing for manually-filed returns.

Select the Initiate Processing option. the following information should be available: Bundle AO code Receipt year Counter number Bundle number To initiate processing: 1. Click the Processing menu on the main AST window. The Initiation of Processing screen is displayed.Sheet screen Fig: Prerequisites for initiating processing of e-filed returns Initiating Processing of Returns Task To initiate processing of returns. Fig: The Processing menu 2. Page 113 of 329 .

9. Click the On Line button. Click the EXIT icon to close the Initiation of Processing screen. Click the drop-down menu for the Processing Creation? field to select the creation value for the bundle. A message is displayed on the screen indicating that the bundle is ready for processing. Click the EXEC icon to execute the query. 8. Fig: The changed value in the Create Status field 11. Click the SAVE icon. 7. Select Yes from the drop-down menu. Click the ENT QRY icon to enter the query mode. Notice that the values in the Allocated AO Code and other fields are populated automatically. 10. Page 114 of 329 . Type the appropriate information in the following fields: Bundle AO Code Rcpt Yr (receipt year) Bundle Number 5. 6. 4. Click the OK button to continue.Fig: The Initiation of Processing screen 3. The value in the Create Status field changes to Created.

c. c Answers ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 115 of 329 . The following information is required while initiating processing through the Initiate Processing screen: o Bundle AO code o Receipt year o Counter number o Bundle number Q1: a. Initiating processing of returns is performed for manually filed as well as efiled returns. e. Initiating processing of returns is a mandatory step performed after entering returns in the AST module. Returns are always initiated bundle-wise by navigating to the Initiate Processing screen.) CYU a. d. b. Which of the following tasks can you perform on the Initiate Processing screen of the AST module? (There is more than one correct answer.Q1. Initiating mismatch report Creating bundles Initiating processing Adding returns Adding entries in RRR Key Points to Remember Summary Returns can be processed only after they have been initiated.

________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 116 of 329 .

you will learn the steps for processing different types of returns and matching untallied challans to give tax credit. Process refunds. self assessment tax. and TDS entries available in OLTAS. By the end of this topic. The task of processing returns u/s 143(1) is divided into the following two subtasks: Inquiring on return details Processing the return Inquiring on the Return Details Task The first step that needs to be performed before processing a return is to query it. Process returns u/s 143(1). What It Is? Concept Returns can be processed u/s 143(1) only after they have been initiated. After the returns are processed. The process of querying on the return details is performed by navigating to the Processing u/s 143(1) screen in AST. a demand or refund may be generated for the assessee based on the advance tax. you need to process them. Maintain demands. you will be able to: Inquire on return details.Topic 15: Processing Returns u/s 143(1) 30 minutes Duration An Overview Concept After returns are entered and initiated in AST. You can inquire on the return details by using one or more of the following search parameters: PAN Assessment year Bundle number Acknowledgment number Bundle AO code Date on which the return was filed Page 117 of 329 . Match untallied challans. During processing. In this topic. you need to compute the tax for the assessee under the applicable heads. Delete proceedings u/s 143(1).

5. Click the ENT QRY icon or press the F7 key to enter a new query. To process ITR1-ITR4 type of returns: 1. Select the Processing u/s 143(1) option. Click the Processing menu on the main AST window. Type the assessment year in the Assessment Year field. Select Processing u/s 143(1) option. Click the Processing menu on the main AST window. 3. 2. The Processing screen is displayed. Page 118 of 329 . Click the EXEC icon or press the F8 key to execute the query. Before processing a return. you need to ensure that the return is available in AST and has been initiated. ITR 3. and ITR 4 are same. 4. Processing ITR 1-ITR 4 Task All returns are processed from the Processing u/s 143(1) screen in AST. 6. ITR 2.To inquire on the return details: 1. Click the ENT QRY icon to enter the query mode. Click the EXIT icon to close this window. Type PAN in the PAN field. The Processing screen is displayed. 2. The return details for the specified PAN and assessment year are displayed. 7. Fig: The Processing screen 3. The steps to process ITR 1.

4. The Processing Details section shows the date of initiation of processing with the status of the proceeding as In Progress in the Status field. The details of the return filed by the assessee for that assessment year are displayed on the screen. Type appropriate values in the Assessment Year and PAN fields. The Demand Processing screen is displayed. bundle number. Click the EXEC icon to execute the query. Fig: The return and processing details on the Processing screen 6. date of filing. 5. Page 119 of 329 . The Return section shows the acknowledgment number. Click the Adjustments Demand button. and return income.

Fig: The Demand Processing screen 7. Click the Details button for the TCS/TDS field. Fig: The number and amount of entries claimed under TDS and TCS 8. 9. are displayed Page 120 of 329 . Click the Close button to continue. The details of the TDS entries claimed by the assessee. The TDS Entries screen appears. Select the TDS option to view the TDS payments for the assessee. if any. A message box is displayed with the number of entries and the amount claimed by the assessee under TDS and TCS.

Note that the Status changes to Completed and the date of order is populated. Click the Compute button to compute the tax. The Demand Processing screen is displayed with the FBT Processing button enabled. Page 121 of 329 . 13. date of filing.on the screen. The computation may result in a demand or refund for some cases. Click the Processing menu on the main AST window. Click the EXIT icon to close the Processing screen. and click the SAVE icon. Both these returns need to be processed while processing ITR 5 and ITR 6. 15. The Processing screen is displayed. Select the Processing u/s 143(1) option. This indicates that the return has been processed. The steps to process ITR 5 and ITR 6 are same. Click the ENT QRY icon to enter the query mode. 11. Click the OK button to continue. 4. Click the SAVE icon to save the computation results. Click the EXIT icon to close the Demand Processing screen. Type appropriate values in the Assessment Year and PAN fields. Click the EXIT icon to close the TDS Entries screen. The Demand Processing screen is displayed. AST computes the tax based on the income statement filed by the assessee and the tax credit given. Processing ITR 5-ITR 6 Task ITR 5 and ITR 6 include two types of returns: FBT and regular. 17. bundle number. Click the Print Results button to complete the processing. In this demo. 14. The Print Information dialog box is displayed with the appropriate proceedings' outputs already selected. The Return section shows the acknowledgment number. 10. Click the EXEC icon to execute the query. 5. a demand has been generated. The Processing screen is displayed. and return income. 6. 16. To process ITR5-ITR6 type of returns: 1. The computation results are displayed on the screen. 12. The details of the return filed by the assessee for that assessment year are displayed on the screen. 3. Select the Credit Flag checkbox to give credit for the entries. Click the Adjustments Demand button. The Processing Details section shows the date of initiation of processing with the status of the proceeding as In Progress in the Status field. 2.

Click the SAVE icon. Click the Details button for the Oth Payments field. select the Claim checkbox for the claim entry to give tax credit to the assessee. Click the EXIT icon to return to the Demand Processing screen. The FBT Demand Processing screen is displayed. If the remark for the challan is Tallied. Page 122 of 329 .Fig: The Demand Processing screen with the FBT Processing button enabled 7. The Regular Tax Payments/Refunds screen is displayed. 11. 9. 8. Click the FBT Processing button to view the FBT details. 10.

Fig: The FBT Demand Processing screen 12. Page 123 of 329 . The FBT. Payments field.Regular Tax Payments/Refunds screen is displayed. Click the Details button for the Oth.

Fig: The FBT – Regular Tax Payments/Refunds screen 13. 20. Click the OK button to continue. After computation. you can modify interest under any section as per your discretion.Regular Tax Payments/Refunds screen. 21. you can modify interest under any section as per your discretion. 18. Page 124 of 329 . Click the Compute button to compute the FBT demand or refund for the assessee. 23. Type the modified amount under the Modified field. 19. 15. Click the SAVE icon to save the changes. A warning message is displayed indicating the number of challans to which you have given tax credit. 17. Click the SAVE icon to save the computed tax. 16. A warning message is displayed indicating the number of challans to which you have given tax credit. Click the Compute button to compute tax for the assessee. 25. The tax details are populated. Click the SAVE icon to save the changes. A warning message is displayed indicating the number of challans to which you have given tax credit. Type the modified amount under the Modified field. Click the EXIT icon. 14. The Demand Processing screen is displayed. 24. 22. select the Claim checkbox for the FBT challan to give tax credit to the assessee. Click the OK button to continue. Click the OK button to continue. After computation. Click the Exit icon to close the FBT. If the remark for the challan is Tallied. Notice the value of tax is populated in the fields automatically. The FBT Demand Processing screen is displayed again.

27. After computing the refund. Stat field on the Demand Processing screen.26. o Click the Refund Address button to update the refund address. The Print Information dialog box is displayed with the appropriate proceedings' outputs already selected. Click the OK button to print the results. On the Refunds due to Regular Demand screen: o Click the Ledger Details button to view the details of the assessee's ledger. Click the Print Results button to print the tax calculations. click the drop-down menu for the Ref. Fig: The Ref. You need to manually add the refund vouchers for such cases. you need to specify the bank details and communication address. Before releasing refunds. To process refund cases: 1. Stat field on the Demand Processing screen 2. Note: The FBT refunds are not processed by Refund Banker currently. This will display the details of all payments made by and to the assessee. Select the Released option from the list to release the refund for the Page 125 of 329 . Processing Refunds Task You process refunds after computation of tax.

Fig: The refund details screen with the communication address populated 7. 6. Type the refund amount in the Regular Refund and/or FBT Refund section. Click the SAVE icon to populate the assessee's address. 9. Click the Bank Details button to specify the bank details for refund. an error message appears. Page 126 of 329 . Click the SAVE icon to save the changes. A message appears indicating that address for refund does not exist. 4. 8. Click the Refund Details button to enter the refund details. The screen to enter the refund details is displayed.assessee. The Assessees bank acc. as required. Click the OK button to continue. details screen is displayed. The details of all the banks for the assessee appear on the screen. Fig: The message indicating that communication address does not exist 5. Click the OK button to continue. 3. If the details for more than one bank account are entered in AST. The address from AST is populated in the Address field.

To give tax credit to such a challan. Click the EXIT icon to close the Assessees bank acc. You can then allow the tax credit for the challan. You can also delete all the entries and enter new bank details on this screen. Make changes in the fields for the existing entry. 15. it can be copied onto the Regular Tax Payments/Refunds screen to replace the ‘Untallied’ challan details. Click the SAVE icon to save the changes made to the bank details. Page 127 of 329 . 2. AST shows the status of the challan as ‘Tallied’ on the Regular Tax Payments/Refunds screen. The Demand Processing screen is displayed. The Regular Tax Payments/Refunds screen is displayed with Untallied. Click the Details button for the Oth Payments field on the Demand Processing screen. 11. To match untallied challans: 1. Click the EXIT icon again to close the Refunds due to Regular Demand screen. 13. 14.Case 1 Task If the details of the challan entered by the assessee match with the challan details in OLTAS. Click the Print Results button to complete the processing of the refund. The regular Challan Details screen is displayed with the list of challans for that PAN. However.Fig: The Assessee bank acc details screen 10. Select the entry and click the DEL icon to delete the entries that are not required. If a matching entry is found and is flagged as ‘R’ (Ready to Post). Click the Search Challan on PAN button to match this challan. No matching record found displayed in the Remarks field for the challan. details screen. Matching Untallied Challans . The extra entries are deleted. as required. the status is displayed as ‘Untallied’. if a match is not found for a challan. 12. search for a matching entry in the system on basis of PAN.

The Regular Tax Payments/Refunds screen is displayed again. Click the SAVE icon.Case 2 Task When you search for a matching challan for challans with status as ‘Untallied’ on the Regular Tax Payments/Refunds screen. Refer to the Maintaining Challans in OLTAS topic for more details on such challans. there is a mismatch in the details Page 128 of 329 . Select the Claim checkbox. Matching Untallied Challans . Click the Copy selected Record button. Matching Untallied Challans . 4. For such challans. Select the matching challan entry that shows the Post Flag as R. you may find challans that match but a flag ‘C’ (cannot be claimed .Fig: The Challan Details screen 3. The challan is matched and the text in the Remarks field changes to Tallied. 5. 8.go to OLTAS for claim) is displayed. 7. Click the SAVE icon. 6. Such challans cannot be claimed even by copying.Case 3 Task There could also be challans that show a status of ‘assessment year mismatch’ or ‘minor code mismatch’. Click the EXIT icon.

To correct assessment year or minor code mismatch: 1. The Demand Processing screen is displayed.entered by the assessee and the details available in the system. Click the Adjustments & Demand button on the Processing screen. To claim such challans. Notice that the remarks for the challan shows Assessment year mismatch. Click the Compare Challan button to compare the details of this challan with the details in OLTAS and make corrections. This changes the status of the challan to 'Tallied' and you can give credit for the challan. You then need to make the required corrections to match the details in the two systems and save the changes. The Comparison of OLTAS and AST challan Detail screen is displayed with the details of challans in AST and OLTAS. A message box is displayed to confirm correction of the challan details as per the entry in AST. Click the Correct AST Yr/Minor Head code button. The Regular Tax Payments/Refunds screen is displayed. Page 129 of 329 . Therefore. 2. 3. Fig: Comparison of OLTAS and AST challan Detail screen 4. they cannot be claimed. Click the Details button for the Oth Payments field. you need to compare the details in AST with the details in OLTAS.

Click the EXIT icon. 10. Click the SAVE icon. Select the Processing u/s 143(1) option. In addition. 6. 2. you can do so only if the processing has not been completed. Click the SAVE icon. The Regular Tax Payments/Refunds screen is displayed. when you delete proceeding for ITR 5 or ITR 6. remember to delete the associated FBT return as well. Deleting the Demand Details Task AST allows you to delete the demand generated. Notice that the text in the Remarks field has changed to Tallied. To delete the demand details: 1. Deleting a Proceeding u/s 143(1) Task An initiated proceeding can be deleted in AST by navigating to the Processing u/s 143(1) screen. To delete a proceeding u/s 143(1): 1. The Processing screen is Page 130 of 329 . 4. The assessment year/minor code is corrected in OLTAS. Click the DEL icon. you need to select the previous demand by clicking the Previous Demand button on the Demand Processing screen. However. Viewing the Previous Demand Task If you want to modify a previous demand. Click the EXIT icon to close the Regular Tax Payments/Refunds screen. Once you update a previous demand. 2. it is treated as the latest demand by the system. 7. 3. Click the OK button to continue. On the Previous Demand screen. you will be required to query the return. Click the demand details on the Demand Processing screen. Click the EXIT icon. Click the Processing menu on the main AST window.Fig: Message for confirmation of change in assessment year or minor head code 5. Click the SAVE icon. Before deleting a proceeding u/s 143(1). you can make changes. 9. 8. Select the Claim checkbox for the challan. This button is enabled if there is a previous demand. The Oth Payments field shows that credit has been given for the challan.

Date Filed Date Started Acknowledgement Number Return Income Key Points to Remember Summary The task of processing returns u/s 143(1) needs to be performed to compute an assessee’s tax under different heads. Click the DEL icon to delete the proceeding. e. Q1. b. Click the EXEC icon. Note: You cannot delete proceedings with the Completed status displayed in the Status field. Ensure that in the Processing Details section. FBT needs to be computed for which of the following ITRs? (There is only one correct answer. 9.) a. d. While deleting a proceeding. the cursor should be placed in which of the following fields of the Processing screen? (There is only one correct answer. Click the Date Started field. All returns are processed by navigating to the Processing u/s 143(1) screen in AST. displayed.) a. b. ITR 5 c. c. 5. Click the OK button to confirm the deletion. 4. the text in the Status field is displayed as In Progress. The task of processing returns u/s 143(1) is divided into the following two Page 131 of 329 . f. 6. A confirmation message is displayed. 8.3. This indicates that the proceeding has been deleted. c. d. 7. Type PAN in the PAN field. Initiating mismatch report Creating bundles Processing returns Inquiring on return details Adding returns Deleting proceedings Q2.) CYU a. While processing returns. ITR 1 b. ITR 3 Q3. All the fields in the Processing Details section become blank. Which of the following tasks can you perform on the Processing u/s 143(1) screen in AST? (There is more than one correct answer. Type the assessment year in the Assessment Year field. Click the ENT QRY icon.

AST shows the status of the challan as ‘Tallied’. If you want to modify a previous demand. ITR 5 and ITR 6 include two types of returns: FBT and regular. Q3: b Answers ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 132 of 329 . This button is enabled if there is a previous demand. To claim challans with assessment year or minor code mismatch. Before processing a return. d. ITR3.sub-tasks: o Inquiring on return details o Processing the return You can inquire on return details by using one or more of the following search parameters: o PAN o Assessment year o Bundle number o Acknowledgment number o Bundle AO code o Date on which the return was filed The steps for processing these ITR1. you need to select the previous demand by clicking the Previous Demand button on the Demand Processing screen. you need to compare the details in AST with the details in OLTAS and make necessary corrections. Both these returns need to be processed while processing ITR 5 and ITR 6. remember to delete the associated FBT return as well. the status is displayed as ‘Untallied’ on the Regular Tax Payments/Refunds screen. If the details of the challan entered by the assessee match with the challan details in OLTAS. and ITR 4 in AST are same. When you delete proceeding for ITR 5 or ITR 6. If a match is not found for a challan. ITR2. f. Q2: b. you need to ensure that the return is available in AST and has been initiated. Q1: c.

________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 133 of 329 .

You will also learn the different ways to query in OLTAS for the challan details of an assessee. Correct entries posted in IRLA. Inquiring About Various Tax Payments Task To inquire about TDS and advance tax payments corresponding to a PAN. you will learn how to inquire about various tax payments for a PAN. On the Demand Processing screen. To inquire about the regular tax payments: 1. Note: The steps to inquire about TDS payments are the same as the steps to inquire about advance tax payments. Maintain TDS payments. click the Details button for the Oth Payments field. Whereas. to inquire about the FBT payments. use the Details button available on the FBT Demand Processing screen. Query for challans in different ways. you will be able to: Inquire about various tax payments. By the end of this topic.Topic 16: Maintaining Tax Payments 30 minutes Duration An Overview Concept In this topic. The Regular Tax Payments/Refunds screen appears. use the Details button available on the Demand Processing screen. Fig: The Regular Tax Payments/Refunds screen Page 134 of 329 .

Regular Tax Payments/Refunds screen is displayed with details of the FBT payments. 3. The Demand Processing screen is displayed. Click the Search Challan on PAN button to view the challan details. Click the Search Challan on PAN button to search for challans. Click the EXIT icon to close this screen. Click the Details button for the Oth. and inquire about TDS Page 135 of 329 . update. The FBT Demand Processing screen is displayed. To inquire about the FBT payments: 1. delete. The FBT . The Challan Details screen is displayed with the details of all the advance tax challans corresponding to the PAN.2. 4. These entries can also be copied to AST. Fig: The Challan Details screen 3. the entries existing in the TDS module for that PAN and assessment year are displayed. Maintaining TDS Payments Task On the screen for entering the TDS payments. 2. Payments field. The Challan Details screen is displayed with challans for the FBT payments. click the FBT Processing button. Click the EXIT icon to close the Challan Details screen. The TDS Entries screen is used to add. Click the EXIT icon to close the Regular Tax Payments/Refunds screen. On the Demand Processing screen. 4.

Select the Processing u/s 143(1) option. Remember the following before taking any action on the TDS entries: While adding the TDS entries in AST.payments and put them on hold. 5. 2. you don’t need to specify the Posted to IRLA option. 4. 7. Click the Details button for the TCS/TDS field. 6. To delete TDS payments: 1. If you are not satisfied with the TDS certificates attached with the return. Fig: The message box with the details of the tax entries claimed by the assessee Page 136 of 329 . you can put the existing entries in the TDS module on hold. The Demand Processing screen is displayed. The Processing screen is displayed. Type relevant values in the Assessment Year and PAN field. A message box is displayed with details of the TDS entries for the assessee. if required. Click the ENT QRY icon. then that entry cannot be deleted. 3. The system automatically determines if a particular TDS entry should be posted to the ledger. The details of the proceedings for the assessee are displayed. Click the Processing menu. If a TDS entry is posted to IRLA. While putting the TDS entries on hold. Click the Adjustments & Demand button. If at least one TDS entry for a given PAN and assessment year is found appropriate. the fields other than Status and Remarks cannot be changed. all subsequent entries are automatically posted to IRLA. Click the EXEC icon.

a warning message is displayed for matching the TDS entries with the NSDL records. Fig: Message indicating the completion of matching Note: If the refund is more than 25. The details of the TDS claimed by the assessee are displayed. 10. A message is displayed indicating that matching has been completed. Fig: Message for cases where the refund claimed is more than 25. Click the Close button.8. Click the OK button to continue. Fig: The TDS entries claimed by the assessee on the TDS Entries screen Page 137 of 329 . Select the TDS radio button to view the TDS entries.000. Click the OK button to close the message and continue.000 9.

To query for challans from the OLTAS 31 screen: 1. 2. Fig: The Queries menu in TAS 3. Fig: The OLTAS 31-PAN BASED COLLECTION screen Page 138 of 329 . Click the SAVE icon.11. One way is to query the challans on the range of Nodal Scroll Date on the Challan Details screen. Click the OK button to confirm the deletion. The TDS entry is deleted.Way 1 Task You can query challans corresponding to a PAN and financial year in different ways. Click the Queries menu on the main TAS window. 12. A message is displayed asking to confirm deletion. Click the EXIT icon. Querying for Challans . Click the TAS menu on the main ITD application window. 13. 14. The OLTAS 31-PAN BASED COLLECTION screen is displayed. Select the Amt paid/credited field for the TDS entry and click the DEL icon to delete the record. Select the OLTAS Instruction 31-(Pan based collection) option.

The challan details for the specified date range are displayed on the screen. Fig: The results of the query on challans 7. Click the Challan Details button. Type a date range in the From and To fields. 6. 5. Click the ENT QRY icon. The details for the specified date range are displayed in the lower part of the screen. Fig: The details of the challans Page 139 of 329 .4. Click the EXEC icon.

2. The Challan Details screen is displayed. 5. Click the EXIT icon to return to the previous screen. The main TAS window is displayed. Click the ENT QRY icon. Click the TAS menu on the main ITD application window.Way 2 Task You can also search for challans for a PAN based on the amount of the challan and the Nodal Scroll Date range.8. Fig: The Maintain Challan menu in TAS 3. Querying for Challans . Click the Maintain Challan menu. To query for challans for a PAN based on amount and date: 1. Select the appropriate option from the LOV list for Major Head and Minor Page 140 of 329 .TAN/Corr option. Fig: The Challan Details screen 4. Select the Challan Details(Suspense/Change PAN.

The screen has five options. Type the appropriate values in the PAN field. suspense challans. Click the TAS menu on the main ITD application window. ‘<=’ or ‘>=’. The main TAS window is displayed. Page 141 of 329 . The screen for entering the parameters for selection is displayed. The challan details for the specified query criteria are displayed. To query for challans on the ADVISE CORRECTION screen: 1. Type the date range in the Nodal Scroll Date field. which include options for all challans. A summary of the number of challans and the total amount of challans is also displayed below the list of challans. 10. 6. Type the amount of the challan and select the query parameter as ‘=’.Way 3 Task You can use the ADVISE CORRECTION screen in TAS to query for challans corresponding to a PAN and make corrections. 2. The ADVISE CORRECTION screen is displayed. 7. Click the EXIT icon. Select the Correction(TAS) option. Click the Maintain Challan menu. 9. Click the EXEC icon. Querying for Challans .Head fields. 8. Fig: The ADVISE CORRECTION screen 4. 11. and challans requiring correction for various reasons. 3. Select the appropriate option to indicate the type of challans you want to view. Click the Select for New Correction button.

You can also specify the query criteria to display the challans on this screen. Select any challan based on the amount and the date of payments to view its detail and click the OK button. Type appropriate value in the PAN field to view the challans. 6.Way 4 Task You can use the CHALLAN CORRECTION STATUS screen to query for challans corresponding to a PAN. To query for challans on the CHALLAN CORRECTION STATUS screen: Page 142 of 329 . Click the EXIT icon. Fig: The list of challans for the specified PAN 7. The challan details are displayed on the ADVISE CORRECTION screen. Querying for Challans . Click the Select button. A list of all challans for the specified PAN are displayed. 8.Fig: The screen for entering parameters for selection 5.

Click the ENT QRY icon. 6. Data in other fields cannot be edited to make any changes. Select the Corrected Challan / Refund option. 3. 4. Click the Queries menu on the main TAS window. The CHALLAN CORRECTION STATUS screen is displayed. it is important to note that corrections can be made only to the Name and Remarks fields. 3. To correct challans posted in IRLA: 1. 2. However. Click the Select for New Correction button. Type values in the required fields to specify the query criteria and click the EXEC QRY icon. Click the TAS menu on the main ITD application window. The main TAS window is displayed. The ADVISE CORRECTION screen is displayed. 2. Select the Correction(TAS) option. Click the EXIT icon. Page 143 of 329 . Correcting Challans Posted in IRLA Task You can make corrections in challan entries posted in IRLA using the ADVISE CORRECTION screen. Click the TAS menu on the main ITD application window. Fig: The CHALLAN CORRECTION STATUS screen 4.1. The challan details are displayed on the screen. The screen for entering the parameters for selection is displayed. Click the Maintain Challan menu. 5.

6. Click the EXIT icon. 11. amount. Payment Date AO Code Name Remarks Key Points to Remember Summary Before giving a tax credit. the AO might be required to add. Q1. While correcting challans posted in IRLA. and the Nodal Scroll Date range on the Challan Details screen o Specifying the PAN on the ADVISE CORRECTION screen o Using the CHALLAN CORRECTION STATUS screen You can make corrections in the Name or Remarks fields for challans posted in IRLA using the ADVISE CORRECTION screen. The challan details are displayed on the ADVISE CORRECTION screen. A list of all challans for the specified PAN are displayed. use the Details button available on the FBT Demand Processing screen. Make the required changes in the Name and/or Remarks fields. 7. b. Click the OK button. To inquire about TDS and other advance tax payments corresponding to a PAN. Select any challan based on the amount and the date of payments to view its details 8. The FBT Challans screen c. To view the FBT payments.) a. you can put the existing entries in the TDS module on hold. If you are not satisfied with the TDS certificates attached with the return. The FBT Processing screen Q2. 10. Page 144 of 329 . use the Details button available on the Demand Processing screen. Type appropriate value in the PAN field to view the challans. d. delete. These entries can also be copied to AST. c. Click the SAVE icon to save the changes. Which of the following screens is used to inquire about the FBT payments? (There is only one correct answer.) CYU a. which of the following fields can be edited to make corrections? (There is more than one correct answer. On the screen for entering the TDS payments.5. update. The FBT Demand Processing screen b. There are four ways to query for challans corresponding to a PAN and assessment year: o Specifying the Nodal Scroll Date range on the Challan Details screen o Specifying the PAN. or inquire challans corresponding to a PAN and assessment year. Click the Select button. 9. the entries existing in the TDS module for that PAN and assessment year are displayed.

Q1: a. Q2: c. d Answers ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 145 of 329 .

3. Update address while processing the return u/s 143(1). it is important to update the correct address in the system. Select the Returns option. Therefore. Select the Change in address checkbox to change the address. Concept By the end of this topic. Type the appropriate value in the Ast Year field. Type the appropriate value in the PAN field. Click the Processing menu on the main AST window. What It Is? Concept AST uses the address entered in the return for communicating with the assessee. The return details available in the RRR record are displayed. You can update an assessee’s address in AST while: Adding the return details Adding the refund details during processing Updating Address While Adding Returns Task When you add the return details. you will learn the steps for updating the assessee’s address in AST. you can update the address by selecting the Change in address checkbox. 4. Page 146 of 329 . you will be able to: Update address while adding the return details. Click the ENT QRY icon to enter the query mode. 2. To update address while adding returns: 1. 6. The Return Acknowledgement Sheet screen is displayed.Updating Address in AST Topic 17: Updating Address in AST 20 minutes Duration An Overview In this topic. Click the EXEC icon to execute the query. 5. 7.

AST prompts you to verify the assessee’s communication address available in the system. Updating Address for Refund Task While processing returns u/s 143(1). the address available in AST is used for communicating with the assessee about the refund. Type the updated address in the appropriate fields. Click the EXIT icon to close the screen. The address for refund can be updated by clicking the Refund Details button on the Demand Processing screen. you need to update the address. Click the SAVE icon to confirm the changes. AST then uses the updated address for communication. If you don’t confirm. Fig: The PAN CORRECTION PARAMETERS screen 8. 10. Page 147 of 329 .Fig: The Change in address check box The PAN CORRECTION PARAMETERS screen is displayed. If you confirm. 9.

3.To update address for refund cases: 1. A message is displayed showing the address available in AST and asking for a confirmation if this address should be used for sending the refund. Fig: The Refund Details button on the Demand Processing screen Fig: Message for communication address not available 2. Click the OK button to continue. Click the Refund Address button to update the address. Page 148 of 329 . A message is displayed indicating that the communication address does not exist for the assessee in the system. Click the Refund Details button on the Demand Processing screen.

Fig: The Communication Address For Refund screen In both cases. This displays the Communication Address For Refund screen.Fig: The message for confirming communication address 4. Click the No button to change the address. You can: Click the Yes button to use the existing address for refund. Type the new address and click the SAVE icon. a message is displayed stating that the address shown on the screen will be used for refund. Page 149 of 329 .

Mark the refund as pending and issue a letter to the assessee.) CYU a. When can you update the address of an assessee in AST? (There is more than one correct answer. 6.5. d. What should you do if the communication address shown by AST for a refund case is incorrect? (There is only one correct answer. 7. Click the OK button. b. d. c. Click the YES button to continue. Q1: a. A message is displayed indicating that the communication address is updated. Address in AST is updated while: o Adding the return details o Adding the refund details during processing While processing returns u/s 143(1). Enter and save the correct address. While adding the return details When adding the refund voucher While matching tax entries While adding the refund details during processing Q2. Q1. b. Use the address stored in AIS for communication. AST prompts you to verify the assessee’s communication address available in the system for refund. it is important to update the correct address in the system. Therefore. c. Q2: c Answers ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 150 of 329 . You can confirm the address available in AST or update it. Click the EXIT icon to close the screen and return to the Demand Processing screen.) a. Key Points to Remember Summary AST uses the address entered in the return for communicating with the assessee.

________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 151 of 329 .

2.Practice Session 160 minutes Duration Practice Scenario: Perform the following tasks: 1. ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 152 of 329 . 3. Process the return for the PAN given to you for assessment year 2008-09. Update assessee’s address in AST by using the screen for adding returns. Initiate the processing of the bundle that contains the return of the PAN given to you. Refer to the manual to for the steps while performing these tasks. Inputs: Ensure that you have the AO code and the PAN allocated to you by the trainer.

________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 153 of 329 .

and Scrutiny Topic 18: Rectification Petition and Order 25 minutes Duration An Overview Concept A rectification application and a rectification order are created when an adjustment is required in the income statement of an assessee. However. In this topic. Query a rectification application. The details of the order are entered in AST. Query a rectification order. In both cases. the main text of the order is documented separately and not stored in AST. The Rectification Process Concept The rectification process is initiated when: An AO receives an application for rectification from the assessee. you will be able to: Add a rectification application. An AO. By the end of this topic.Rectification. CIT Admin. Update or delete a rectification order. Update or delete a rectification application. you will learn the steps for maintaining rectification applications and rectification orders in AST. the details of the rectification application are entered in AST. The following two steps are performed in AST for rectification: Maintaining rectification application Maintaining rectification order Page 154 of 329 . the rectification order is passed u/s 154 or 155. A receipt for the application and a notice for the hearing are sent to the assessee. or CIT Appeal add a rectification application suo moto to make adjustments to the assessee’s income statement. Add a rectification order. Penalty. After the hearing.

Select the Rectification Application option. Page 155 of 329 . Fig: The Rectification menu 2. Click the Rectification menu on the main AST window.Fig: A graphical representation of the concept Adding Rectification Applications Task The rectification application filed by the assessee is recorded and updated in AST from the Rectification Application screen. is enabled only for AOs. Note: The Receipt button. To add a rectification application: 1. which allows the user to generate a receipt for the rectification application. The Rectification Application screen is displayed.

Type the appropriate values in the Ref. 5. 8.. Click the SAVE icon. The Financial Year field will be automatically populated. Select the Rectification Application option. 6. The Rectification Application screen is displayed. and Filed By fields and press the Tab key. Click the EXIT icon. Click the LoV icon for the Section and r/w field to view a list of valid sections. 12. Name. 7. Page 156 of 329 . 11. Date Filed. Click the LoV icon for the Date of Order and Section field to view a list of orders corresponding to the selected Type and the specified PAN and assessment year. Select the appropriate option from the available list. Click the Rectification menu on the main AST window. and Address fields will be automatically populated.Fig: The Rectification Application screen 3. 10. Click the Type drop-down list. Type the PAN in the PAN field and press the Tab key. Type any additional information in the Comments field. Querying Rectification Applications To query a rectification application: Task 1. Select the appropriate option from the list and click the OK button. 9. 4. Select the appropriate option from the list and click the OK button. 13. Asmt Year. 2. No. The Concerned AO.

Type the PAN in the PAN field. Click the EXEC icon to execute the query. Click the ENT QRY icon to enter the query mode. 5. Click the SAVE icon. 6. Click the Rectification menu on the main AST window. Click the SAVE icon to confirm the changes. Type the PAN in the PAN field. The Rectification Application screen is displayed. click the Next Record icon or the Previous Record icon to navigate from one record to another. Click the EXIT icon to close the screen. Select the Rectification Application option. 6. Note: To view all the available rectification applications. Click the OK button to proceed with the deletion. 3. click the EXEC icon without entering values in any of the fields.3. A warning message is displayed seeking confirmation. 7. Click the ENT QRY icon to enter the query mode. Type the PAN in the PAN field. Deleting Rectification Applications To delete a rectification application: Task 1. Click the EXEC icon to execute the query. 4. The results of the query are displayed. 9. 3. Page 157 of 329 . Click the Rectification menu on the main AST window. 2. The results of the query are displayed. Select the Rectification Application option. 4. 8. 5. Updating Rectification Applications Task You can modify the details of a rectification application after retrieving it from AST. The results of the query are displayed. Then. 2. However. The Rectification Application screen is displayed. Click the ENT QRY icon to enter the query mode. Type the new values in the desired fields. To update a rectification application: 1. you cannot update the status of a rectification application. 4. Click the DEL icon to delete the application. Note: You can update more than one rectification application at a time and save the changes together. 5. Click the EXEC icon to execute the query. 7.

Click the LoV icon for the Section and r/w fields to view a list of valid sections. The Concerned AO. Page 158 of 329 . 7. Select the appropriate option from the list and click the OK button. This is because only AOs are allowed to make adjustments. Date Filed and Section fields to view a list of rectification applications for which the order has to be passed. 5. and Address fields will be automatically populated. 4. or ITAT is recorded and updated in AST from the Rectification Order screen. Select the Rectification Order option. 6. Type any additional information in the Text field. 2. Fig: The Rectification Order screen 3. AO. Type the PAN in the PAN field and press the Tab key.Adding Rectification Orders Task The rectification order passed by a CIT Admin. Click the Rectification menu on the main AST window. Year field. The Rectification Order screen is displayed. Select the appropriate option from the list and click the OK button. Name. 9. To add a rectification order: 1. Note: The Adjustments Demand button is enabled only when an AO logs in. 8. Type the appropriate value in the Asmt. Click the LoV icon for the Reference Appeal Number. CIT Appeal.

Click the EXEC icon to execute the query. Click the EXEC icon to execute the query. Click the EXEC icon to execute the query. 5. The results of the query are displayed. 7. Make the required changes in the desired fields. Note: To view all the available rectification orders. 4. 2. Click the SAVE icon to confirm the changes. Select the Rectification Order option. you cannot update the status of a rectification order. Updating Rectification Orders To update a rectification order: Task 1. Click the ENT QRY icon to enter the query mode. Click the Rectification menu on the main AST window. Type the appropriate values in the PAN and Asmt. The Rectification Order screen is displayed. The Rectification Order screen is displayed. Select the Rectification Order option.10. 3. 5. 5. click the Next Record icon or the Previous Record icon to navigate from one record to another. 2. Yr fields. Then. Click the Rectification menu on the main AST window. The results of the query are displayed. Type the PAN in the PAN field. Click the ENT QRY icon to enter the query mode. 2. Click the SAVE icon. 6. Click the ENT QRY icon to enter the query mode. Deleting Rectification Orders To delete a rectification order: Task 1. Click the Rectification menu on the main AST window. The results of the query are displayed. Note: You can update more than one record at a time and save the changes together. click the EXEC icon without entering values in any of the fields. Querying Rectification Orders To query a rectification order: Task 1. 4. Yr fields. Page 159 of 329 . 4. Type the appropriate values in the PAN and Asmt. 6. The Rectification Order screen is displayed. 3. 3. Select the Rectification Order option. Click the EXIT icon. Click the DEL icon to delete the rectification order. 11. However.

which allows users to generate a receipt for the rectification application. However. Rectification applications are entered. b. Q2: b Answers ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ Page 160 of 329 . Rectification orders are entered. How can you view all the available rectification orders in AST? (There is only one correct answer. the actual text of the rectification order is not entered in AST. By clicking the Open Records icon without entering values in any of the fields Key Points to Remember Summary The rectification application filed by the assessee and the rectification order passed in response to the application are entered in AST. a rectification order is passed u/s 154 or 155 and the details of the order are entered in AST. Q2.7. updated. What is the next step after an AO receives an application for rectification from the assessee? (There is only one correct answer. By clicking the EXEC icon without entering values in any of the fields c. updated. The rectification process is initiated when: o An AO receives a rectification application from the assessee o An AO. A receipt for the application and a notice for the hearing are sent to the assessee. is enabled only for AOs. Click the SAVE icon. or deleted from the Rectification Order screen. Q1: c. A rectification order is passed u/s 154 or 155. The details of the rectification application are entered in AST.) CYU a. or deleted from the Rectification Application screen. Q1. CIT Admin. The Receipt button. 8. c.) a. or CIT Appeal adds a rectification application suo moto After the hearing. By clicking the ENT QRY icon without entering values in any of the fields b. Click the EXIT icon to close the screen.

________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 161 of 329 .

Such modifications need to be updated in the income statement in AST before passing the order. Type the PAN in the PAN field. Depending upon the hearing. the income statement for the assessee may be modified. or incorrectly entered in AST. Click the ENT QRY icon to enter a query. View previous modifications.Topic 19: Maintaining Adjustments/Additions 25 minutes Duration An Overview In this topic. you will be able to: Make modifications u/s 154. Yr field. Click the drop-down arrow for the Status field and select the appropriate Page 162 of 329 . you will learn about adjustments and additions in AST. Click the Rectification menu on the AST menu bar. During scrutiny of cases: Based on the scrutiny proceedings. These errors may lead to incorrect calculation of income or omission of tax credit. there could be some appropriate information missing. 6. There may also be rectifications or additions in the income statement in other situations: On assessee’s appeal: An assessee may make an appeal for rectification or send a reference to the administrative authority. Making Modifications Task You may need to make necessary rectifications u/s 154 or additions u/s 143(3). 3. 2. There maybe prima-facie errors that become apparent from the records. misquoted. Copy from previous modifications. 4. Concept By the end of this topic. What It Is? Concept Adjustments are changes made in the existing income statement after processing of returns due to errors and omissions. 5. these returns require changes in the income statement that must also be updated in AST. The Rectification Order screen is displayed. Type the assessment year in the Asmt. Select the Rectification Order option. To make modifications to an income statement: 1. To fix these errors. Such rectifications need to be updated in the income statement in AST before passing the order. For example. income or tax payment may be modified. These modifications are made in AST on the Adjustments/Additions screen.

Note: The Demand Processing screen shows the Do not Exist radio button as selected when no modifications exist. 7. 9. Viewing Previous Modifications Task While making rectifications or additions to the income statement of an assessee. The Demand Processing screen is displayed. The results of the query are displayed. Fig: The Adjustments/Additions screen 11. Click the Adjustments Demand button to view the modifications. 10. 8. Click the Adjustments/Additions button to make modifications. 13.option from the available list. The Adjustments/Additions screen is displayed with all the income details from the Return Acknowledgement Sheet. you can also view and copy the income details from the previous Page 163 of 329 . Click the EXIT icon. 12. Make necessary modifications by overwriting the values in the appropriate fields. Click the EXEC icon to execute the query. Click the SAVE icon to confirm the changes. Select the Exist radio button to indicate that modifications will be made.

the details of the previous modifications are displayed. On which of the following screens can you make modifications? (There is only one correct answer. To view previous modifications. Rectifications and additions can be made: o On assessee’s appeal o During scrutiny of cases Any modification in the income statement can be made only before passing the order. The Adjustments_Demand screen Key Points to Remember Summary AST allows you to make rectifications and additions to correct the income statement and remove data entry errors. If modifying a previous order. Adjustments button on the Adjustments/Additions screen. click View Prev. Why do you need to make adjustments to an income statement in AST? (There is only one correct answer. The Demand Processing screen c.modifications. The Copy Prev. click Copy Prev. You can copy details only if there are any previous modifications. Q1. The Adjustments/Additions screen b. You can copy and view income details from the previous modifications on the Adjustments/Additions screen.) a. To complete the assessment of returns u/s 143(1) c.) CYU a. Copying Previous Modifications Task To copy the income details from the previous modifications. If there are no previous modifications. Adjustments button is disabled if there are no previous modifications. only the return details are displayed and the View Prev. Adjustments button on the Adjustments/Additions screen. To fix prima-facie errors that may lead to incorrect calculation of income b. To make rectifications in the income statement Q2. Page 164 of 329 . Adjustments button is disabled. Adjustments can be made after the processing of returns to fix prima-facie errors. You can update rectifications and additions from the Demand Processing screen.

Q2: a Answers ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 165 of 329 .Q1: a.

Penalty orders and notices are created manually and are not stored in the ITD application. you will learn how to maintain penalty order details and compute penalty demand. Here. you can record penalty order details such as date of passing order and the section under which the orders have been passed. such as the failure to mention PAN by the assessee. Each penalty proceeding for an assessment year results in a separate penalty demand. Select the different proceeding outputs. Access the Refund Details screen. and penalty amount are stored in the ITD application. rectifications. Penalties may be imposed on the assessee for the following reasons: Nonpayment of income tax Failure to get the accounts audited Concealment of income Failure to maintain books of accounts Some penalties are of a technical nature. However. penalty order details such as section. Click the Others menu on the AST menu bar. date of passing of order. This helps in tracking and recording the variations in these demands due to appeals. By the end of this topic. What Is It? Concept Penalties are levied over and above the tax or interest payable by the assessee. and revisions Adding a Penalty Order Task AST allows you to add penalty orders from the Penalty Proceeding screen.Topic 20: Penalty Order and Demand 25 minutes Duration An Overview Concept In this topic. which may not be related to the assessment proceedings. you will be able to: Add a penalty order. View penalty payment details. Delete penalty demand. Page 166 of 329 . To add a penalty order: 1. Update penalty order details. Compute penalty demand.

The name and address of the assessee and the AO code are populated automatically. Type the assessment year in the Asmt. 3. Fig: The Penalty Proceeding screen 4. 6.Fig: The Others menu 2. Type the PAN and press the Tab key. Click the LoV icon for the Section and r/w fields and select an Page 167 of 329 . The Penalty Proceeding screen is displayed. Select the Penalty Proceeding option. Yr field and press the Tab key. Select the Penalties option. 5.

13. The Penalty Demand screen is displayed. 12. 2. you can specify the assessee’s bank details and communication address. Type the PAN in the Penalty Proceeding section of the screen. You can modify them to appropriate values.appropriate section from the available list. and refund vouchers. On this screen. 3. Click the Details button. Page 168 of 329 . 5. The Penalty Demand screen is displayed. 14. Selecting Proceeding Outputs Task After computing the net penalty demand. Click the Demand button on the Penalty Proceeding screen. Type the appropriate dates in the Dt. The Refund Details screen is displayed. you can select and print different proceeding outputs. demand notices. The Penalty Payments screen is displayed. 9. 10. Type any additional information in the Comments field. Note: All the fields in the Order Dates dialog box show default values. Click the Refund Details button. The Order Dates dialog box is displayed. Order Passed and Date of Service to Assessee fields. such as challans. 4. Click the LoV icon for the Section and r/w fields and select an appropriate value from the list. 8. Click the Print Results button on the Penalty Demand screen. of Hearing fields. 11. The details of the penalty order are displayed. 7. 2. Click the SAVE icon. Click the Demand button. Assessing the Refund Details Screen To navigate to the Refund Details screen: Task 1. Of Last Hearing and No. Type the appropriate values in the Dt. Click the LoV icon for the Start Date and Section fields and select an appropriate value from the available list. To select proceeding outputs: 1. Click the ENT QRY icon on the Penalty Proceeding screen. Viewing Penalty Payment Details To view the penalty payment details: Task 1. Type the appropriate dates in the Dt. Initiated and Due Date fields. Click the EXEC icon. Click the drop-down arrow for the Type field and select the appropriate option to indicate the proceeding during which the penalty order is being passed.

Click the OK button. Click the Demand button. 3. 7. Record the penalty order details and the penalty amount. 3. d. Click the Penalty Amount field.) a. Type the PAN in the Penalty Proceeding section of the screen. 8. Click the EXEC icon. Q1. 2. e. Click the SAVE icon to save the changes. 2. 3. Click the ENT QRY icon on the Penalty Proceeding screen. Enter applicable interest. Compute the net penalty demand. 5. 4. Click the DEL icon. The Penalty Demand screen is displayed. Click the EXEC icon. The details of the penalty order are displayed. you cannot make any changes in the corresponding order and penalty demand. Page 169 of 329 . Click the ENT QRY icon on the Penalty Proceeding screen. The Print Information dialog box is displayed.) CYU a. the rectification process will have to be initiated. 4. The screen displays the details of the penalty order for the PAN. d. The Current Demand dialog box is displayed. Which of the following tasks can you perform on the Penalty Demand screen? (There is more than one correct answer. If changes are needed. Compute the interest u/s 220(2) and the penalty amount. 4. b.2. Note: Once the order is passed. c. c. Click the OK button to confirm. Make the necessary updates in the Penalty Order section of the screen. Click the SAVE icon. Click the OK button to pass the current order and print the outputs. 5. 6. Click the Yes button. A message is displayed prompting to confirm the deletion. Failure to furnish reference documents Nonpayment of income tax Incorrect computation of tax Failure to maintain books of accounts Q2. Type the PAN in the Penalty Proceeding section of the screen. Deleting Penalty Demand To delete the penalty demand details: Task 1. Updating Penalty Order Details Task To view the penalty payment details: 1. b. Compute the notice period. Which of the following reasons can result in a penalty? (There is more than one correct answer.

you can compute the net penalty demand and the refund details. and refund vouchers. On the Penalty Demand screen. if required. the rectification process will have to be initiated. Each penalty proceeding for an assessment year results in a separate penalty demand.Key Points to Remember Summary AST allows you to enter the details of penalty orders. After computing the penalty demand. you can select and print different proceeding outputs. demand notices. A penalty may be imposed on the assessee due to: o Nonpayment of income tax o Failure to get the accounts audited o Concealment of income o Failure to maintain books of accounts While computing the net penalty demand on the Penalty Demand screen. you can make changes in the interest. compute penalty demand. such as challans. If changes are needed. Once the order is passed. Q2: b. d. e Answers ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 170 of 329 . Q1: b. and view the details of payments and refunds. you cannot make any changes in the corresponding order and penalty demand.

Enter the details of penalty proceedings against the assessee for the assessment year 2007-08. 3. Refer to the manual to for the steps while performing these tasks.Practice Session 45 minutes Duration Practice Scenario: Perform the following tasks: 1. 4. 2. Create a rectification application for the rectification requested by the assessee. ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 171 of 329 . Compute penalty demand for the assessee. Create a rectification order. Inputs: Ensure that you have the AO code and the PAN allocated to you by the trainer.

________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 172 of 329 .

By the end of this topic. Issue the notice to the assessee. It helps to generate the list of selected cases at any time during the year. Conduct assessment u/s 143(3). The list of selected cases is then pushed to the respective AOs for action. Select a case for scrutiny. CASS Concept The ITD application now uses the CASS system for the selection of cases for scrutiny. The benefits of using the CASS system are: It is a fully automated system. the AOs: Prepare a notice for the assessee. It is based on parameters that are set dynamically. which prevents the chances of missing out any potential cases. you will be able to: Describe how the Computer Aided Scrutiny Selection (CASS) system selects cases for scrutiny. Issue notice to the assessee. Print the scrutiny order. which helps cater to the changing business rules and the Central Board of Direct Taxes (CBDT) guidelines. It is fully integrated with AST. Prepare a notice for the assessee. you will learn the steps for maintaining scrutiny cases. Page 173 of 329 . View the details for scrutiny. After selecting a case for scrutiny u/s 143(3) from the list. The cases for scrutiny are selected based on these parameters. View the list of scrutiny cases. Print the scrutiny order. In this topic.Topic 21: Scrutiny u/s 143(3) 40 minutes Duration An Overview Concept AST assists the users in completing the assessment of cases selected for scrutiny. The AOs view the list and select cases for scrutiny in the system. The Workflow Concept The CASS system runs the parameters defined by the CBDT for scrutiny on the list of PANs for the entire country.

Select the List of cases selected for scrutiny option. Select the appropriate date range from the list and click the OK button. the cycle number is also needed. Page 174 of 329 . To view the list of cases selected for scrutiny: 1. 5. Fig: The CASS menu 2. For the date range after 2007. The date range is entered in the Scope From Date and To Date fields. Type the cycle number in the Cycle No field. 4. The List of Cases Selected for Scrutiny screen is displayed. Click the LoV icon for the Scope From Date field. Note: The cycle number needs to be entered only for date range after 2007. Click the CASS menu on the AST menu bar.Viewing the List of Cases for Scrutiny Task You can view the list of cases for scrutiny from the List of Cases Selected for Scrutiny screen by specifying the scope date range. Fig: The List of Cass Selected for Scrutiny screen 3.

You can click the Show Pans button against a scope to view the list of PANs covered under that scope.6. The list of cases is displayed with the assessee details and the category under which the case has been selected for scrutiny. The Pans Under Scrutiny dialog box is displayed with the list of scope IDs and descriptions. Click the EXEC icon. Fig: The Pans Under Scrutiny screen Page 175 of 329 . Click the Show Pans Under Specific Reason button. Fig: The list of cases selected for scrutiny 7.

Year fields and press the Tab key. The assessee’s name is populated Page 176 of 329 . Fig: The Asmt menu 2. Type the appropriate value in the PAN and the Asmt. 9.8. Fig: The Selection of Scrutiny Cases screen 3. Select the Select Cases for Assessment option. The Selection for Scrutiny Cases screen is displayed. Click the Close button to return to the list of scrutiny cases. you can select a specific case and initiate proceedings. Click the Asmt menu on the AST menu bar. Click the EXIT icon to close the screen. Selecting a Case for Scrutiny Task After viewing the list of cases for scrutiny. To select a case for scrutiny: 1.

5. Click the drop-down arrow for the Print? field and select the Yes option. The case is selected for scrutiny. Click the LoV icon for the Section and r/w Section fields to view a list of valid sections. 4. The Notices u/s 143(2) screen is displayed. 4. 2. Page 177 of 329 . Click the EXIT icon. Click the Asmt menu on the AST menu bar. Type the appropriate values in the Date of Attending and the Time of Attending fields. Fig: The Notices u/s 143(2) screen 3. Task To prepare a notice for the assessee: 1. The notice for assessee is prepared. Click the drop-down arrow for the Status field and select the Selected for scrutiny option. Click the SAVE icon. 5. Type the appropriate value in the PAN field. Click the ENT QRY icon. Select the appropriate option from the available list and click the OK button. Select the Notices u/s 143(2) option. 7. Click the EXEC icon. 8. 8. Preparing a Notice for Assessee After selecting a case. The assessee’s name and assessment year for which the notice is to be issued appears. 7.automatically. 6. Click the SAVE icon. 6. you can prepare a notice for the assessee in AST.

The Print Notice u/s 143(2) screen is displayed with the AO code and the current date as the print date. you can issue the notice by printing it. To issue a notice to assessee: 1. Page 178 of 329 . A message is displayed indicating that the generation of the report is over. Click the GEN icon.Issuing a Notice to Assessee Task After preparing the notice for the assessee. Note: The procedure for downloading. 5. 3. Select the Notice u/s 143(2) option. Fig: The Print Notice u/s 143(2) screen 4. 7. Type the appropriate value in the PAN field. 6. accessing. Fig: The Reports menu 2. and printing the notice is similar to the procedure for reports. Select the Notices option. Click the Reports menu on the AST menu bar. Note the ID displayed in the message to download and print the notice. Click the EXIT icon. Click the OK button.

Click the Adjustments/Additions button to make corrections to the return details. Fig: The Regular Assessment screen 3. The Regular Assessment screen is displayed. Click the Adjustments & Demand button. Type the appropriate value in the PAN field. 4. you can view the details of the selected case and complete the assessment u/s 143(3). 5. The details of the case for example. 9. assessment year. The Adjustments/Additions screen is displayed. The Demand Processing screen is displayed. and section. the assessee’s name. Click the EXEC icon. Click the Asmt menu on the AST menu bar. Click the SAVE icon. 10. 8. Click the LoV icon for the Section and r/w fields to view a list of valid sections. Page 179 of 329 . Select the Assessment Proceedings option. 2. Click the ENT QRY icon.Assessment u/s 143(3) Task After issuing the notice to the assessee. To complete the assessment of a case u/s 143(3): 1. 7. Select the appropriate option from the available list and click the OK button. 6. are displayed. address. The Status field shows ‘In Progress’ for the case.

17. Click the Compute button. 15. Click the SAVE icon to save the changes. 16. The screen displays the demand/refund recomputed by AST based on the adjustments made.Fig: The Adjustments/Additions screen 11. The Demand Processing screen is displayed. Click the SAVE icon. Click the OK button to close the messages. 18. The messages relevant for the assessee and the return are displayed. This indicates that an adjustment will be made. Make corrections wherever necessary. 14. The Order Dates dialog box is displayed with the order details. 12. 13. Select the Exist radio button for the Adjustments field. Fig: The Order Date dialog box Page 180 of 329 . Click the EXIT icon. Click the Print Results button to complete the proceedings.

Click the OK button to close the screen. The Regular Assessment screen is displayed with the status changed to Completed. The Print Information dialog box is displayed with the proceeding outputs relevant for the case selected.19. Fig: The Proceeding Outputs submenu in the Reports menu Page 181 of 329 . Click the EXIT icon. The Demand Details dialog box is displayed with the details of the current and the previous demand. Click the OK button to close the screen. 2. 22. To print a scrutiny order: 1. Printing a Scrutiny Order Task After completing the assessment. Click the Reports menu on the AST menu bar. Click the EXIT icon. Fig: The Demand Details Dialog box 20. Click the OK button to close the screen. you can print the scrutiny order. 23. Select the Proceeding Outputs option. 21.

6. Select the appropriate option from the list and click the OK button. Select a case for scrutiny u/s 143(3). The screen displays a list of all proceeding outputs applicable for that assessee. Click the GEN icon. It is used by the AO to generate the list of cases for scrutiny. A message is displayed indicating that the outputs are printed.3. Q1.) a. c. and printing the outputs is similar to the procedure for reports. The procedure for downloading. It helps to ensure the timely completion of scrutiny proceedings. b. accessing. Click the LoV icon for the Case Type field. It helps to select cases for scrutiny based on the parameters defined by the CBDT.) CYU a. d. Which of the following statements are true about the CASS system? (There is more than one correct answer. Page 182 of 329 . What is the next step after viewing the list of cases for scrutiny? (There is only one correct answer. c. Type the value in the PAN field. Q2. Fig: The Proceeding Reports Form screen 4. The Proceeding Reports Form screen is displayed. 5. Prepare a notice u/s 143(3) for the assessee. Send the scrutiny order to the assessee. b. It helps to prevent the chances of missing out any potential cases. Select the Proceeding Report Form option. Note the ID displayed in the message to download and print the outputs. 7.

issue notices.Key Points to Remember Summary AST allows you to view the list of cases selected for scrutiny by the CASS system. complete proceedings. complete assessment u/s 143(3). Q1: c. You can prepare a notice for the assessee and issue the notice by printing it from AST. You can view the list of cases for scrutiny from the List of Cases Selected for Scrutiny screen in AST. After viewing the list of cases for scrutiny. d Answers ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 183 of 329 . it allows you to select cases. and print orders. and print the scrutiny order. In addition. You can view the details of the selected case. you can select a specific case and initiate proceedings. Q2: c.

Add refund voucher details. What It Is? Concept With the refund banker scheme. you will be able to: Allocate cheque book to AO. Page 184 of 329 . To allocate cheque books: 1. Adding refund voucher details Allocating Cheque Book to AO Task Before printing refund vouchers.Issuing Refunds Topic 22: Issuing Refunds 20 minutes Duration An Overview Concept In this topic. Inquire on printed refund vouchers details. such as 10. By the end of this topic. or 50. You can only issue refund vouchers to the Department or for cases where proceedings have been done manually. you need to allocate the cheque book to yourself. such as the penalty cases or returns processed on TMS. Update refund voucher details. all refunds generated after processing u/s 143(1) are now issued by the refund banker. Issuing refund vouchers includes two steps: 1. Cancel cheques. you will learn about the tasks that you need to perform for refunds generated while processing a return u/s 143(1). While allocating. Click the Others menu on the main AST window. Allocating cheque books 2. Maintain response for unpaid refunds. 25. you can specify the number of cheques you want in the cheque book.

Fig: The Others menu 2. Select the Greater than or equal to Rs 25000 option from the dropdown menu for the Amount Flag field. Select the Chequebook Allocation option. Click the EXIT icon. 4. Type the appropriate cheque book number in the Cheque Book No field. Fig: The Allocating Cheques to AO 3. 7. 6. The Allocating Cheques to AO window is displayed. 8. Select the Income Tax option from the drop-down menu for the Major Head field. Page 185 of 329 . Type the relevant details in the Cheque From and Cheque To fields. Click the SAVE icon. 5.

Click the Reports menu on the AST main screen. Fig: The Proceeding Outputs submenu in the Reports menu 3. 2. Select the Refund Voucher option. you can add refund voucher details. The Refund Voucher screen is displayed. Fig: The Refund Voucher screen Page 186 of 329 . Task To add refund voucher details: 1. Select the Proceeding Outputs option.Adding Refund Voucher Details Once you have allocated the cheque book.

The number of cheques available in the Cheque Series selected and the number of the starting and ending cheques in that series is populated automatically on the Refund Voucher screen. A message is displayed indicating that the generation of the report is over. Select the MICR or Non MICR radio button as the Cheque Type. Select the Regular or FBT radio button as the Refund Type. Click the OK button.4. Press the Tab key after each entry. Click the LoV icon for the Cheque Book field and select the option for the cheque series you want to use. Type the starting and ending cheque number to indicate the number of cheques you want to print. A message is displayed prompting you to confirm if the stationery in the printer is new stationery. 9. 14. 8. 6. 11. Select the Income Tax option from the drop-down menu for the Major Head field. 7. Select the Greater than or equal to Rs 25000 option from the dropdown menu for the Amount field. Page 187 of 329 . Select the appropriate Income Tax option from the drop-down menu for the Major Head field. 5. The Verification Screen for Refund Cheque Series is displayed. Click the GEN icon to print the refund. Fig: The Verification Screen for Refund Cheque Series screen 12. Click the OK button. 10. Type the PAN and assessment year. Select the Assessee option from the drop-down menu for the Payable To field. Click the OK button. 13. Fig: Message for checking stationery for refund 15.

Page 188 of 329 . such as the PAN. Click the Yes button. Click the APPLY button. Fig: The Refund Verification/Resetting screen 19. The refund voucher details disappear from the screen. date. Inquiring on Printed Refund Vouchers Details To inquire on printed refund voucher details: Task 1. The Refund Verification/Resetting screen is displayed with the details of the refund voucher. cheque number.16. Another message is displayed stating that the report is generated successfully. assessment year. Click the Others menu on the main AST window. Click the OK button. and status. Fig: Message showing the number of cheques printed 17. Click the OK button. Another message is displayed informing the number of cheques printed. refund amount. 18.

5. The Entry of Refund Cheque Number screen is displayed. The details of all refund cheques issued for that assessment year are displayed.Fig: The Others menu 2. Click the EXEC icon. Click the ENT QRY icon to query the printed refund voucher details. Select the Refund Cheque Entry option. Type the assessment year. Page 189 of 329 . Fig: The Entry of Refund Cheque Number screen 3. 4.

Click the SAVE icon. Type the appropriate details in the Cheque No. Click the Others menu on the main AST window. AOs can issue another cheque for that assessee depending on the reason indicated. Type the assessment year. 3. Click the ENT QRY icon to query the refund voucher details. Canceling Cheques Task AOs can cancel cheques when the time limit of a refund has expired or the refund has been lost. The Entry of Refund Cheque Number screen is displayed. However. 2. 5. 4. Click the EXEC icon to view the cheque details. Click the Others menu on the main AST window. and Cheque Date fields for the cheques you want to update. 6. To cancel cheques: 1. 2. The Cancel Cheque screen is displayed. Select the Refund Cheque Entry option. To update refund voucher details: 1. Select the Cancel Cheque option.Updating Refund Voucher Details Task AST allows you to update refund vouchers for adding details. 7. Once a cheque is cancelled. you can only make changes to the refund vouchers that have been issued by you. such as the cheque number and date. Fig: The Cancel Cheque screen Page 190 of 329 .

9. To maintain response for unpaid refunds: 1. you need to send a communication to the assessee asking for the correct and complete details.3. A message is displayed asking to confirm the cancellation. You need to maintain the response for such unpaid refunds. As soon as a case is identified. Once the details are received from the assessee. Click the OK button to confirm. you need to update the details in the system and maintain the status of the response. The cheque is cancelled and its details disappear from the screen. Type your comments in the Remarks field. Fig: The RESPONSE FROM ASSESSEE screen Page 191 of 329 . 10. Another message is displayed indicating that the records are saved successfully. Click the OK button to continue. Maintaining Response for Unpaid Refunds Task The refund banker may not be able to issue refunds in cases where the account information or communication address is incorrect. 6. Click the EXEC icon to view the cheque details. Select the appropriate option from the drop-down menu for the Reason of Cancellation field. Select the Cancel Cheque checkbox. Click the SAVE icon. Click the Others menu on the main AST window. Type the PAN and the assessment year. 4. Select the Maintain Response option. The refund will remain unpaid in such cases till the issue is resolved. 11. The RESPONSE FROM ASSESSEE screen is displayed. Click the ENT QRY icon to query the cheque details. 5. 2. 7. 8.

The refund remains unpaid in such cases till the issue is resolved. Before allocating cheque book c. After allocating cheque book b. Click the SAVE icon. 4. Q2: a. While maintaining response for unpaid refunds Q2. 5. The refund banker may not be able to issue refunds in cases where the account information or communication address is incorrect. You can cancel cheques when the time limit of a refund has expired or the refund has been lost.) a. c. You need to maintain the response for such unpaid refunds. Issuing refund vouchers includes two steps: 1. b. Which of the following details can you update for a refund voucher? (There is more than one correct answer. all refunds generated after processing u/s 143(1) are issued by the refund banker. You can only issue refund vouchers to the Department or for cases where proceedings have been done manually. Click the EXEC icon to view the assessee details. d.) CYU a. Cheque number Refund amount Assessment year Cheque date Key Points to Remember Summary With the refund banker scheme. d Answers Page 192 of 329 . Select the Received option from the drop-down menu for the Response Status field.3. Allocating cheque books 2. such as the penalty cases or returns processed on TMS. Q1: a. Q1. Adding refund voucher details AST allows you to update the cheque number and the date in refund vouchers. When do you add refund voucher details? (There is only one correct answer.

________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 193 of 329 .

Practice Session 30 minutes Duration Practice Scenario: Perform the following tasks: 1. 2. Inquire the details of printed refund vouchers for previous assessment years. Allocate a cheque book. 3. Refer to the manual to for the steps while performing these tasks. Check the status of unpaid refunds. Inputs: Ensure that you have the AO code allocated to you by the trainer. ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 194 of 329 .

State Bank of India (SBI). and success. An Introduction Concept Refund Banker is a scheme wherein a scheduled bank is authorized to issue refund instruments to the assessees on behalf of ITD. The amount will be refunded in three ways: Direct credit in the bank account of the assessee. Currently. a refund intimation is sent to the assessee by post. you will be able to: Understand Refund Banker. assessees need to provide their account number along with the MICR code in the ITR form.Topic 23: Refund Banker 20 minutes Duration An Overview Concept Refund Banker is a new scheme that helps ITD send refunds to assessees faster. The scheme facilitates faster tax refunds and direct credit to the assessees’ bank accounts. for electronic refund. (NSDL). For paper refund. in case the assessee has an account with SBI National Electronic Fund Transfer (NEFT) Electronic Clearing Service (ECS) Additionally. Page 195 of 329 . refunds are sent electronically or by paper as indicated by assessees in the ITR form. its workflow. features. and India Post are the business partners for the Refund Banker scheme. Describe the features and advantages of Refund Banker. By the end of this topic. Explain the Refund Banker workflow. SBI will print cheques or demand drafts and send it by speed post to assessees. Under the scheme. In this topic. National Securities Depository Ltd. you will learn about Refund Banker. Describe the success of Refund Banker. advantages. For electronic refund.

NSDL will display the refund status on the Tax Information Network (TIN) Web site and upload the data to ITD daily. At SBI. For paper refunds. the electronic and paper refunds are processed within the defined timeline. cheques are printed and dispatched by speed post within three working days. the auto-generated refund files are collated on a daily basis. In case some of the refunds are unpaid. whereas. NEFT and ECS take two working days based on the settlement date by RBI. This information is passed from RCCs to NCC. and the refund files are sent to SBI on the same day. Direct credit takes one day. These refunds are validated at NCC. This information is once again passed from RCCs to NCC and the same workflow is followed. then the reasons are shown to the AOs for correction. SBI will daily update NSDL on the status of refunds through a defined e-format.The Workflow Concept Fig: The Refund Banker workflow The Refund Banker workflow is initiated when AOs process returns and the refunds due to the assessees are calculated at RCCs. AOs will correct the errors and authorize refunds to assessees. Page 196 of 329 . NCC receives the data from NDSL and sends it to RCCs for AOs. At NCC. The delivery status of paper refunds are updated on the India Post Web site.

00 1.in). and so on.32 1. The speed post reference number can be used to track the refund cheque from the India Post Web site (www. Frequently Asked Questions (FAQ) about Refund Banker are available on the TIN Web site. NEFT and direct credit facilities are available to ensure faster refunds. An SBI call centre with Toll Free Number (1800-4259760) is available to assessees.21 1. The refund status and reasons for non-payment are updated in AST. 2008: Concept Mode Delhi Paper Electronic Patna Bangalore Chennai Kolkata Mumbai Total 16.35 1.tin-nsdl.41 *From date of sending the record to the date of credit or date of encashment Page 197 of 329 .94 9.38 15. and credit of refunds Web-based tracking of refund status with reasons for return of refunds Elimination of visit to any Income Tax Office or authority for refunds Faster Turn Around Time (TAT) Incentives for the selection of electronic refund Refund Banker helps ITD by: Eliminating frauds Creating a database of live and active bank accounts and updated addresses for other taxpayer services (For example.indiapost. sending Annual Tax Credit Statements.30 2. generation.69 18.68 20.com).) Channeling the time and energy of the department personnel towards other core activities Saving the interest liability of the department The Success Story The average TAT* for the month of December. Paper refunds are payable at par at all networked branches of SBI.48 16. issue of notices/letters.96 11.gov. issue.45 1. dispatch.21 1.The Features The following are the features of the Refund Banker scheme: Concept Assessees can check the refund status on the TIN Web site (www. The Advantages Concept The following are the advantages of Refund Banker to citizens: A system-driven process for determination.

it is more than paper refund. of refunds issued through Refund Banker Refund issued through Refund Banker (%) 06-07 4456828 26700 0.55% Note that there is a steady increase in the use of electronic refund. of refunds issued No. who is the business partner for the Refund Banker scheme? (There is only one correct answer. NSDL Q2.) a.06% 08-09 3672913 791175 21. ITD Web site b. 2009: Financial Year Paper Refunds Electronic Refunds Total Refunds Increase in Electronic Refunds (%) 06-07 20220 6480 26700 24. When the assessees have an account with SBI c.) a.55% 08-09 367259 423916 791175 55. 2009: Financial Year No. TIN Web site c. Q1.54% Note that there is a steady increase in the number of refunds issued through Refund Banker. Currently. When are electronic refunds sent to assessees through direct credit? (There is only one correct answer.27% 07-08 245673 141536 387209 36. The percentage of increase in the use of electronic refund as of 18th March. TIN c. When the assessees specify direct credit as the preferred option Q3. When the assessees need faster refunds b. Where is the delivery status of paper refunds updated? (There is only one correct answer.60% 07-08 4806269 387209 8. RBI b.) CYU a. India Post Web site Page 198 of 329 . Apart from SBI and India Post.The percentage of refunds issued through Refund Banker as of 18th March.

The refund status and reasons for non-payment are updated in AST. Q1: c.Key Points to Remember Summary SBI. Refund Banker also helps in saving the interest liability of ITD and channeling the time and energy of the department personnel towards revenue generating activities. Q3: c Answers _______________________________________________________________ Notes _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 199 of 329 . and India Post are the business partners for the Refund Banker scheme. Assessees can check the refund status on the TIN Web site. Refund Banker helps ITD in eliminating frauds and creating a database of live and active bank accounts and updated addresses for other taxpayer services. Refunds are sent electronically or by paper as indicated by assessees in the ITR form. NSDL. Q2: b.

Fig: The Reports menu Page 200 of 329 . you will be able to: Reprint proceeding outputs. To reprint a proceeding output: 1. Reprinting Proceeding Outputs Task AST allows you to reprint the proceeding outputs. you will learn about proceeding outputs and executing queries in AST. Query the status of time-barred proceedings. Select the Reports menu on the main AST window. Query assessee details.Proceeding Outputs Topic 24: Proceeding Outputs and Queries 20 minutes Duration An Overview Concept In this topic. By the end of this topic. You can print one or all of the following outputs: Intimation sheet Challan Demand notice Calculation sheet Note: You cannot reprint a refund voucher.

Select the Reprints option. Press the Tab key after each entry. Select the appropriate option from the drop-down menu for the Demand Type field.2. The Reprint screen is displayed. 8. Fig: The Reprint screen 3. Type the PAN and assessment year. Click the EXEC icon to view the demand details of the assessee. 5. Click the demand for which you want to reprint the output and then click the Intimation Sheet button on the screen. Fig: The message for reprinting of proceeding outputs 7. 6. Page 201 of 329 . Click the OK button. The intimation sheet is generated and saved in the C:\ITDSPOOL folder. The assessee’s name is populated automatically. 4. Open the intimation sheet and print it. A message indicating that the intimation sheet will be reprinted for the selected demand is displayed.

The results of the query help to identify and take actions on the proceedings that may become time barred. Querying on Proceedings Task AST allows you to view the list of cases and determine their status from the Time Barring Queries option in the Others menu. assessment year. Select the Time Barring Queries option. Click the Others menu on the main AST window. To query on the status of proceedings: 1. This topic will cover the queries on time-barred proceedings and the assessee details. The results of this query display the PAN. Fig: The Others menu 2. return income. For example. you can query on an assessment year or form type to view all the returns submitted for that year or form type. 3. you can view the list of cases u/s 143(1) that will be due within a time range. bundle number. assessee name. orders.Executing Queries Concept AST provides multiple options for query. acknowledgement number. Select the Processing u/s 143(1) option. and proceedings for that PAN. Page 202 of 329 . Similarly. You can enter a PAN to view the details of the returns. The TB Query Assessment Proceedings screen is displayed. and due date.

who have a specific residential and PAN status and have Page 203 of 329 . Click the EXEC icon. Note: Under the Proceeding Subtype section. 7. Type the assessment year in the Asmt Year field. 8. The assessment proceeding details are displayed for cases for which proceedings exist. 5. These cases will become time barred after the Due Date. 10. Click the EXEC icon. The Assessee Income Details option allows you to view the list of assessees. Click the LoV icon for the AO Code field and select the appropriate code from the list. the Proceeding Exists option is selected by default. 6. 9. Click the OK button. Querying Assessee Details The Query menu in AST has the following options for viewing assessee details: Task The Assessee Profile option allows you to view the details of all the proceedings for an assessee in the specified time range.Fig: The TB Query Assessment Proceedings screen 4. Select the No Proceedings exist but return is filed option. The screen displays the list of cases for which return has been filed but no proceedings exist. Type the appropriate time range in the Due Date From field.

respectively. Type the assessment year and financial year in the Asmt Year and Financial Year fields. The assessee income details within the specified criteria are displayed. 5. Residence in India. To query assessee income details: 1. For example. 2. you can query to view the list of assessees with the individual status and agricultural income. Click the Query menu on the main AST window. Fig: The QUERY ASSESSEE INCOME DETAILS screen 3. Click the EXEC icon. You can also specify the assessee status and range of age as the query parameter. and Agriculture Income drop-down lists. The QUERY ASSESSEE INCOME DETAILS screen is displayed. 4.filed their income in a particular manner. Select the Assessee Income Details option. Select appropriate options from the Status. The Assessee Details option allows you to view the list of assessees who have filed their returns within a time range. Page 204 of 329 .

it provides multiple options for query. c. You can print one or all of the following proceeding outputs: o Intimation sheet o Challan o Demand notice o Calculation sheet You cannot print a refund voucher.) a. Q2: b Answers ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 205 of 329 . b. such as the profile. b. Return income filed by the assessee b. All proceedings for the assessee Key Points to Remember Summary AST allows you to reprint proceeding outputs. Intimation sheet Challan Refund voucher Calculation sheet Q2. The Time Barring Queries option in the Others menu provides various options to check the status of proceedings that are time barred. d. (There is more than one correct answer. Which of the following assessee details CANNOT be checked from the Query menu? (There is only one correct answer. The Query menu in AST provides options to query assessee details. and income.) CYU a. Identify the proceeding outputs that AST allows you to reprint. d.Q1. Q1: a. In addition. return. Communication address of the assessee c.

________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 206 of 329 .

you need to inquire it and then update it. After you change the date of service. In this topic. There could be a situation when the order is delivered to the assessee by hand.Topic 25: Date of Service 20 minutes (Self Study) Duration An Overview Concept The AST module allows you to maintain the date of service. By the end of this topic. you will learn the steps for maintaining the date of service. The period of five days is added to take care of the time to deliver the order to the assessee by post. This date is important because any delay from the assessee’s end in responding to the order is calculated based on the date of service. Fig: The concept of date of service When you issue an order. In such a situation. the system calculates the date of service automatically as five days after the date of passing the order. What It Is? Concept A date of service is the date when the order or notice is served to the assessee. This date can be modified only by the authority that passes the order. you may want to change the date of service. To change the date of service. Update the date of service. you will be able to: Inquire the date of service. the updated date is used for the calculation of Page 207 of 329 .

Page 208 of 329 . Click the Others menu on the main AST window. To inquire the date of service: 1.interest u/s 220. The Modification of Date of Service screen is displayed. Fig: The Modification of Date of Service screen 3. Inquiring the Date of Service Task You can inquire the date of service from the Modification of Date of Service screen. Select the Date of Service Modification option. Fig: The Others menu 2. Click the ENT QRY icon.

) a. This modifies the date of service for the order and updates the details in IRLA. On which screen can you update the date of service for an order? (There is only one correct answer. d. The date of service along with the others details is displayed.4. The changed date will be used for the calculation of interest. 5. 2. and type of demand. 6. 5. A message is displayed indicating that the modified date will be posted in IRLA. The date of service is the date when the order is served to the assessee. assessment year. The changed date will be used for the next proceeding. Q1. The date of service is important because any delay from the assessee’s Page 209 of 329 . b.) a. (There is only one correct answer. The date of service along with the others details is displayed. Modification of Date of Service Q3. The notice will be delivered on the changed date. and type of demand. Specifying the selection criteria c. Click the OK button to confirm the change. Press the Tab key after each entry. The notice will be printed on the changed date. The date of service is entered in the system while_________. 4. Specify the selection criteria. c. Specify the selection criteria. Key Points to Remember Summary The AST module allows you to maintain the date of service. Updation of Date of Service c. such as the PAN. Updating the Date of Service To update the date of service: Task 1. Press the Tab key after each entry. Date of Service Modification b. Click the SAVE icon to confirm the changes made. Type a valid date in the Date of Service field to overwrite the existing value. assessment year. Passing the order b. Click the ENT QRY icon on the Modification of Date of Service screen.) CYU a. such as the PAN. Click the EXEC icon to view the results of the query. What is the result of changing the date of service for a notice? (There is only one correct answer. Executing the query Q2. 3. Click the EXEC icon to view the results of the query.

Q1: a. You can update the date of service from the Modification of Date of Service screen. The updated date of service is used for the calculation of interest u/s 220. The date of service can be modified only by the authority that passes the order. When you issue an order. Q3: b Answers ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 210 of 329 .end in responding to the order is calculated based on the date of service. Q2: c. the system calculates the date of service automatically as five days after the date of passing the order.

Giving Effect to Orders

Topic 26: Give Effect to Orders
20 minutes (Self Study)
Duration

An Overview

Concept

AST allows AOs to give effect to the orders passed by the higher authorities. In
this topic, you will learn the steps for adding, inquiring, updating, and deleting
give effect orders.
By the end of this topic, you will be able to:
Add give effect orders.
Inquire give effect orders.
Update give effect orders.
Delete give effect orders.
What It Is?

Concept

During assessment proceedings, the CIT Admin receives orders from various
authorities such as the CIT Appeal, Income Tax Appellate Tribunal (ITAT), High
Court (HC), Supreme Court (SC), and Settlement Commission. All such orders
along with the orders passed by the CIT Admin are allocated to an AO for
processing. The AO selects these orders to give effect.

Fig: The workflow for giving effect to orders

The AO enters the adjustments in accordance with these orders. The system
then recalculates the tax and interest liability of the assessee and generates the
required outputs such as the demand notice, challan or refund voucher, and
calculation sheet.
The AO can give effect to orders online if all processing and orders have been
done on the application. All data must be present on the system. If all the
Page 211 of 329

required data is not available on the system, effect is given to external orders.
AOs can give effect to all orders except for the ones passed by themselves in
RCC.
Adding a Give Effect Order

Task

After receiving the orders from the higher authorities, AOs can add give effect
orders by navigating to the Give Effect Order screen.
To give effect to an order:
1. Click the Give Effect menu on the main AST window.

Fig: The Give Effect menu

2. Select the Give Effect to Orders option. The Give Effect Order
screen is displayed.

Fig: The Give Effect Order screen
Page 212 of 329

3. Type the information in the PAN field and press the Tab key.
Based on the specified PAN, the details in the Concerned AO,
Name, and Address fields are populated automatically.
4. Type the year in the Asmt. Year field.
5. Click the LoV icon for the Section and r/w fields. The list of the
valid section and read with section combination is displayed.
6. Select the appropriate option from the available list.
7. Click the OK button to continue.
Note: The Status field is populated automatically, and the Text field is
optional.
8. Type the information in the Text field.
9. Click the Type drop-down menu and select the type of order for
giving effect.
10. Click the LoV icon for the Date of Order, Section, and Date
Received fields and select the appropriate option from the
available list.
11. Click the OK button to continue.
12. Click the SAVE icon to confirm the changes made.
13. Click the Adjustments Demand button to make the modifications,
as required, in the order. The Demand Processing screen is
displayed.

Fig: The Demand Processing screen

Page 213 of 329

14. Click the Compute button to compute the tax liability.
15. Click the Adjustments/Additions button to make adjustments.
The Adjustments/Additions screen is displayed.

Fig: The Adjustments/Additions screen

16. Select the Exist radio button to indicate that an adjustment will be
made.
17. Make the necessary changes.
18. Click the SAVE icon to confirm the changes made. Information or
warning messages may be displayed as appropriate in the case.
19. Click the OK button to continue. The Message List window is
displayed.
20. Click the OK button to continue. A message is displayed
indicating that the return is saved successfully.
21. Click the OK button to continue.
22. Click the EXIT icon to close the Adjustments/Additions screen.
23. Click the EXIT icon to close the Demand Processing screen.
A message is displayed at the bottom of the Give Effect Order
screen, indicating that records have been applied and saved.
24. Click the EXIT icon to close the Give Effect Order screen.

Page 214 of 329

Inquiring a Give Effect Order
To inquire a give effect order:
Task

1. Click the ENT QRY icon on the Give Effect Order screen.
2. Specify the selection criteria, such as the PAN, assessment year,
and section.
3. Click the EXEC icon to view the results of the query.
Updating a Give Effect Order
To update a give effect order:

Task

1.
2.
3.
4.

Click the ENT QRY icon on the Give Effect Order screen.
Specify the selection criteria.
Click the EXEC icon to view the results of the query.
Click the LoV icon for the Section and r/w fields. The list of the
valid section and read with section combination is displayed.
5. Select the new value from the available list to overwrite the
existing value.
6. Click the OK button to continue.
Note: You can make changes in the Text field but not in the PAN, Asmt.
Year, Date Order Passed, and Status fields. Moreover, you cannot
change the order to which an effect has been given. To change these
details, delete the current give effect order and re-enter it.
7. Click the SAVE icon to confirm the changes made.
Deleting a Give Effect Order

Task

If you want to update any critical information such as the PAN, assessment year,
or the order to which the effect has been given, you need to delete the current
give effect order and add a new one.
To delete a give effect order:
1.
2.
3.
4.
5.

Click the ENT QRY icon on the Give Effect Order screen.
Specify the selection criteria.
Click the EXEC icon to view the results of the query.
Click in the PAN field to select the give effect order.
Click the DEL icon. A message is displayed asking if you really
want to delete the record.
6. Click the OK button to continue.
7. Click the SAVE icon to confirm the changes made.

Page 215 of 329

Q1. What happens after the AO enters the adjustments in accordance with the
various orders? (There is only one correct answer.)
CYU

a. The system automatically generates a report and sends it to the AO for
updation.
b. The system sends an auto-generated e-mail to the AO, indicating that the
case is approved.
c. The system recalculates the tax and interest liability of the assessee and
generates the required outputs.
Q2. Which of the following fields can you modify while updating a give effect
order? (There is more than one correct answer.)
a.
b.
c.
d.
e.

Section
PAN
Status
Asmt. Year
Text

Key Points to Remember

Summary

AST allows AOs to give effect to the orders passed by the higher
authorities.
The orders received by the CIT Admin from various authorities such as the
CIT Appeal, ITAT, HC, SC, and Settlement Commission are allocated to an
AO for processing.
The AO can select such orders to give effect.
The AO enters the adjustments in accordance with these orders. The
system then recalculates the tax and interest liability of the assessee and
generates the required outputs.
AOs can give effect to all orders except for the ones passed by themselves
in RCC.
If you want to update any critical information such as the PAN and
assessment year, you need to delete the current give effect order and add
a new one.
Q1: c; Q2: a, e

Answers

________________________________________________________________
Notes

________________________________________________________________
_______________________________________________________________
_______________________________________________________________

Page 216 of 329

________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 217 of 329 .

In this topic. Delete give effect for external orders.Topic 27: Give Effect to External Orders 40 minutes (Self Study) Duration An Overview Concept AST allows AOs to give effect to the external orders passed by the higher authorities. Inquire on the type of order selected. Supreme Court (SC). By the end of this topic. In addition. the orders passed by the CIT Admin are also allocated to the AO. AOs can give effect to all orders except for the ones passed by themselves in RCC. Insert or update the receiving date for orders. AOs can add give effect for external orders by navigating to the Give Effect Order(for external orders) screen. you will be able to: Add give effect for external orders. Update give effect for external orders. the orders received by the CIT Admin (before the date of computerization) from various authorities such as the CIT Appeal. and Settlement Commission are allocated to an AO for processing. and no validation is done at this stage. Fig: The Give Effect menu Page 218 of 329 . The AO selects these orders to give effect. What It Is? Concept During assessment proceedings. Adding a Give Effect to External Order Task After receiving the orders from the higher authorities. you will learn the steps for the various tasks that are performed in relation to giving effect to external orders. To add a give effect to external order: 1. Click the Give Effect menu on the main AST window. Income Tax Appellate Tribunal (ITAT). Inquire give effect for external orders. High Court (HC).

Based on the specified PAN. Page 219 of 329 . Click the SAVE icon to confirm the changes made. 4. the details in the Concerned AO. 9. Press the Tab key after each entry. Click the LoV icon for the Section and r/w fields. 5. The list of the valid section and read with section combination is displayed. 10. Type the information in the Assessment Year field. 6. Type the information in the Description of the Order field. Fig: The Give Effect Order(fox external orders) screen 3. Note: The Date Order Passed and Text fields are optional. Name. and the Status field is populated automatically. Select the appropriate option from the available list. and Address fields are populated automatically. Select the Give Effect to Other Orders option.2. Click the OK button to continue. The Type of Demand window is displayed. Type the information in the PAN field and press the Tab key. 8. Type the information in the Text field. 7. The Give Effect Order(for external orders) screen is displayed.

19. Messages are displayed according to the assessee status and return details. Click the SAVE icon to confirm the changes made. you also need to specify the type of order you want to modify. The Adjustments/Additions screen is displayed.Fig: The Type of Demand window Note: From the selected order. Click the Adjustments & Demand button. Click the OK button to continue. The Demand Processing screen is displayed. Select the type of demand you want and click the OK button to continue. 13. 12. Click the Compute button. 21. The Demand Processing screen is displayed. the system tries to find out the type of demand— regular or penalty—that will be resulted from the current give effect order. Click the SAVE icon to confirm the changes made. Select the Exist radio button to indicate that an adjustment will be made. Page 220 of 329 . 16. 17. Click the OK button to continue. The Demand Details window is displayed. 20. 14. Click the Adjustments/Additions button to make adjustments. Messages are displayed according to the assessee status and return details. 15. Click the OK button to continue. 11. 22. Fig: The Order Dates window 23. Note: If you select the Regular Demand option. Click the Print Results button. 18. The Order Dates window is displayed. Click in the Income from Salary field and type the new value to update the existing value. Click the EXIT icon to close the Adjustments/Additions screen.

Click the EXIT icon to close the Demand Processing screen. such as the PAN. assessment year. Click in the Current Demand Split field and type the new value to update the existing value. Click the OK button to continue. such as the PAN. 4. Updating Give Effect for External Orders To update give effect for an external order: Task 1. Click the EXIT icon to close the Give Effect Order(for external orders) screen. Specify the selection criteria. and section. Click the LoV icon for the Section and r/w fields. Specify the selection criteria. and section.Fig: The Demand Details window 24. 3. Click the EXEC icon to view the results of the query. 26. Click the OK button to continue. 3. Click the EXEC icon to view the results of the query. 2. 27. Click the ENT QRY icon on the Give Effect Order(for external orders) screen. The list of the valid section and read with section combination is displayed. 25. 28. assessment year. The Print Information window is displayed. 5. Inquiring Give Effect for External Orders To inquire give effect for an external order: Task 1. 2. Page 221 of 329 . Select the new value from the available list to overwrite the existing value. Click the ENT QRY icon on the Give Effect Order(for external orders) screen.

7. Specify the selection criteria. 7. you need to delete the current give effect for the external order and add a new one. Click the SAVE icon to confirm the changes made. Click the SAVE icon to confirm the changes made. Click the OK button to continue. you cannot change the order to which an effect has been given. To change these details. You need to log in to the system by using the user ID and password of the CIT role. delete the current give effect for an external order and reenter it. Click the ENT QRY icon on the Give Effect Order(for external orders) screen. 6. The Order Received for Giving Effect screen is displayed. Select the Orders Received option. Page 222 of 329 . Inquiring on the Type of Order Selected Task This task can be performed by the CIT role. 2. To inquire on the type of order selected: 1. Click in the PAN field to select the give effect for the external order. such as the PAN. 4. or order to which the effect has been given. Click the OK button to continue. Text. 5. To delete give effect for an external order: 1.6. r/w. Click the DEL icon. Deleting Give Effect for External Orders Task If you want to update any critical information such as the PAN. Assessment Year. Moreover. 2. and Status fields. and Description of the Order fields but not in the PAN. assessment year. 3. A message is displayed asking if you really want to delete the record. assessment year. Click the EXEC icon to view the results of the query. and section. Click the Give Effect menu on the main AST window. Note: You can make changes in the Section.

Click the ENT QRY icon and specify the selection criteria.) a. an error message is displayed prompting you to enter the valid order receiving date. 4. Q1. Select the type of order based on which the orders have to be queried. 2. Which of the following fields can you modify while updating give effect for an external order? (There is more than one correct answer. Click the EXEC icon to view the results of the query.) CYU a. Note: If you enter the order receiving date less than the order passing date. Computation & Demand b. The Order Received for Giving Effect screen is displayed. Section Page 223 of 329 . 3. 5. Select the type of order based on which the orders have to be queried. Click the SAVE icon to confirm the changes made. Click the Give Effect menu on the main AST window.Fig: The Order Received for Giving Effect screen 3. Adjustments & Demand Q2. Select the Orders Received option. Clicking which of the following buttons takes you to the Demand Processing screen? (There is only one correct answer. 7. 6. Inserting or Updating the Receiving Date To insert or update the receiving date for an order: Task 1. 4. 5. Click the ENT QRY icon and specify the selection criteria. Click in the Date Received field and type the new value or update the existing value. Penalty & Demand c. Click the EXEC icon to view the results of the query.

c. c. HC. Order receiving date Section Assessment year Order passing date Key Points to Remember Summary AST allows AOs to give effect to the external orders passed by the higher authorities. e. Q1: c. The orders received by the CIT Admin (before the date of computerization) from various authorities such as the CIT Appeal. SC. you need to delete the current give effect for the external order and add a new one.b. d. If you want to update any critical information such as the PAN and assessment year. ITAT. AOs can give effect to all orders except for the ones passed by themselves in RCC. f. Q2: a. d. The AO can select such orders to give effect. PAN Status Assessment Year Text Description of the Order Q3. b. Which of the following order details can you modify on the Order Received for Giving Effect screen? a. f. and Settlement Commission are allocated to an AO for processing. Q3: a Answers ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 224 of 329 . e.

________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 225 of 329 .

Maintain prosecution proceedings. At this stage. However.Audit Objection and Prosecution Topic 28: Audit Objection and Prosecution 20 minutes (Self Study) Duration An Overview Concept The AST module allows you to maintain audit objections and prosecution proceedings. The audit cell comprises the ITD staff that conducts the audit on chain basis. In this topic. Revenue audits: Are the audits conducted by the auditors from the office of Comptroller and Auditor General (C&AG) of India. Review and reply to an audit objection. By the end of this topic. Such objections are called audit objections. clarifying facts and figures. Complete prosecution proceedings. the AO should furnish a complete reply rather than just replying that the objection would be looked into. The objective of the revenue audit is to check the revenue receipts and ensure that there is no revenue leakage. you will learn the steps for performing these tasks. The AO needs to reply to each memo within three days. Page 226 of 329 . objections are raised. Refer a case to the prosecution cell. you will be able to: Add an audit objection. o Take remedial actions to improve the quality of the assessments. Upon detection of a mistake. Recognize how an auditor can reply to the AO’s reply. o Detect mistakes (both arithmetical and legal) at the early stage. Audit There are two types of audits: Concept Internal audits: Are the audits conducted by the audit cell. the auditor issues audit memos for each mistake. the internal audit should be complete The Process Concept If any mistakes are found during the audit. The purpose of the internal audit is to: o Check the assessments made. The audit of the work of one range is conducted by the AOs of another range within a month of completion of the relevant assessment. before conducting the revenue audit.

Type the information in the PAN field and press the Tab key. This is important because audit objections are considered closed by the Department only after the remedial action. The Audit Objection screen is displayed. Yr. Adding an Audit Objection Task The audit objection is raised by the auditor. Click the Others menu on the main AST window. 4. Select the Audit Objections option. AOs are responsible for: Keeping a proper record of receipt audit objections Initiating and completing remedial actions within the prescribed time limits Maintaining proper records and registers to ensure accurate and timely submission of the prescribed statistical reports The AOs and internal audit chains need to look for the recovery of demand raised or refunds ordered as a result of the objections raised in the preceding audits. 2. To raise an audit objection: 1. field.For the purpose of audits. raising of demand or ordering of refund. is successfully complete. Type the information in the Asmt. Page 227 of 329 . Fig: The Audit Objection screen 3. This task can be done only from the auditor’s login. the details in the Concerned AO and Name fields are populated automatically. Based on the specified PAN.

5. Click the Audit Cell drop-down menu and select the appropriate
option.
6. Type the information in the Objection Text field.
7. Click the Severity drop-down menu and select an option to
indicate whether it is a minor or major objection.
8. Type the information in the Raised Dt field.
9. Click the Status drop-down menu and select the Raised option.
10. Click the Type drop-down menu and select the order type.
11. Click the LoV icon for the Date of Order and Section fields and
select the appropriate option from the available list.
12. Click the OK button to continue.
13. Click the SAVE icon to save the audit objection.
14. Click the EXIT icon.
Note: The audit number is generated automatically by the system. You can use
this field for query only.
Replying to an Audit Objection

Task

After an audit objection is raised by the auditor, the AO can review the details
and reply to the audit objection. This task can be done only from the AO’s login.
To reply to the audit objection:
1. Click the Others menu on the main AST window.
2. Select the Audit Objections option. The Audit Objection screen
is displayed.
3. Click the ENT QRY icon and specify the selection criteria.
4. Click the EXEC icon to view the results of the query.
5. Type the information in the Reply Text and Reply Date fields.
Press the Tab key after each entry.
6. Click the Status drop-down menu and select the appropriate
option to indicate whether any action is required or not.
7. Click the SAVE icon to confirm the changes made. The reply is
sent to the auditor.
8. Click the EXIT icon.
Replying to the AO’s Reply

Task

After the AO replies to the audit objection, the auditor can either close the
objection or send it back to the AO.
To reply to the AO’s reply:
1. Click the ENT QRY icon on the Audit Objection screen and
specify the selection criteria.
2. Click the EXEC icon to view the results of the query.
3. Click the Status drop-down menu and select the appropriate
option to indicate whether any action is required or not.

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4. Click the SAVE icon to confirm the changes made. The details are
sent to the AO.
5. Click the EXIT icon.
Prosecution

Concept

Chapter XXII of the IT act covers offences and cases where prosecution may be
initiated by the Department. Offences may be classified as:
Technical
Non-technical
The concerned AO initiates the prosecution proceedings with the prior approval
of the CIT against an assessee by sending a request to the prosecution cell,
which processes the AO’s request. If prosecution proceedings are to be
launched, the case is referred to the prosecution counsel. The counsel then files
papers in the civil court for initiating the prosecution proceedings.
Referring a Case to the Prosecution Cell
The AO can refer a case to the prosecution cell.

Task

To refer a case to the prosecution cell:
1. Click the Others menu on the main AST window.
2. Select the Prosecutions option. The Prosecution screen is
displayed.

Fig: The Prosecution screen

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3. Type the information in the PAN field and press the Tab key.
Based on the specified PAN, the details in the Concerned AO,
Name, and Address fields are populated automatically.
4. Type the information in the Dt. Approved by CIT field and press
the Tab key. Based on the specified date, the information in the
Financial Year field is populated automatically.
5. Type the information in the Remarks by AO field.
6. Click the SAVE icon to confirm the changes made. The case
details are sent to the prosecution cell.
7. Click the EXIT icon.
Maintaining Prosecution Proceedings

Task

The prosecution cell can monitor and maintain prosecution proceedings
on the Prosecution screen.
To maintain prosecution proceedings:
1. Click the Others menu on the main AST window.
2. Select the Prosecutions option. The Prosecution screen is
displayed.
3. Click the ENT QRY icon and specify the selection criteria.
4. Click the EXEC icon to view the results of the query.
5. Type the information in the Date Initiated, Sections, and
Remarks by Prosecution Cell fields. Press the Tab key after
each entry.
6. Click the SAVE icon to confirm the changes made. This initiates
the proceedings against the assessee.
7. Click the EXIT icon.
Completing Prosecution Proceedings
To complete prosecution proceedings:

Task

1. Click the Others menu on the main AST window.
2. Select the Prosecutions option. The Prosecution screen is
displayed.
3. Click the ENT QRY icon and specify the selection criteria.
4. Click the EXEC icon to view the results of the query.
5. Type the information in the Date of Completion field. Press the
Tab key after each entry.
6. Click the Result drop-down menu and select the appropriate
option to indicate the result of the proceedings.
7. Type the information in the Fine field if the result is fine.
8. Click the SAVE icon to confirm the changes made. This completes
the proceedings.
9. Click the EXIT icon.

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Q1. How is the number for the audit objection generated? (There is only one
correct answer.)
CYU

a. It is generated by the auditor after an approval from the CIT.
b. It is generated by the CIT.
c. It is generated automatically by the system.
Q2. In which of the following fields you specify whether it is a major or minor
objection? (There is only one correct answer.)
a.
b.
c.
d.

Audit Cell
Severity
Status
Type

Q3. What is required for sending a case to the prosecution cell? (There is only
one correct answer.)
a. The case should be complete.
b. The case should be approved by the CIT.
c. The auditor should have replied to the AO’s reply.
Key Points to Remember

Summary

The AST module allows you to maintain audit objections and prosecution
proceedings.
There are two types of audits:
o Internal audits that are conducted by the audit cell
o Revenue audits that are conducted by the auditors from the office of
C&AG of India
If any mistakes or issues are found during the audit, audit objections are
raised.
Upon detection of a mistake, the auditor issues audit memos for each
mistake. The AO needs to reply to each memo within three days.
An objection is considered closed only when the remedial action is taken.
Chapter XXII of the IT act covers offences and cases where prosecution
may be initiated by the Department.
The concerned AO can initiate prosecution proceedings against an
assessee with the prior approval of the CIT by sending a request to the
prosecution cell, which would process the AO’s request.
If prosecution proceedings are to be launched, the case is referred to the
prosecution counsel that files papers in the civil court for initiating the
prosecution proceedings.
Q1: c; Q2: b; Q3: b

Answers

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Generating Reports in AST

Topic 29: Generating Reports
50 minutes
Duration

An Overview

Concept

The AST module allows you to generate the various types of reports. In this
topic, you will learn about the different types of reports and the steps for
generating them.
By the end of this topic, you will be able to:
List the various types of reports.
Understand the outputs of the various types of reports.
Generate the various types of reports.
Types of Reports

Concept

Reports are integral to the working of the DIT. In the 3 Tier version of the AST
module, the report strategy has been changed. Now, reports are not generated
on demand and at the local computer.
You can generate the following two types of reports:
Scheduled reports: Are the reports that you can schedule for a later
date and time. If you indicate a later date and time on the report
parameter form, the report stays in the submitted state until that date
and time and then it is generated.
Online reports: Are generated as soon as you submit them. Therefore,
you don’t need to view the status of such reports. You can directly go
and download them. To identify if a particular report is an online report,
check the Schedule Date, Time, and Schedule Range fields on the
report parameter form. These fields are blank for an online report.
Note: If you keep the date and time of a scheduled report as the current date
and time, it is generated instantly like an online report.
Process of Generating Reports

Concept

In the 3 Tier version, you need to perform the following three key steps for
generating a report:
1. Entering report parameters: First, you need to enter the report
parameters, required inputs for the report, on its associated report

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parameter form. This form has a toolbar that provides the standard
functionality for all types of reports. This step results in the report being
generated and stored at the application server.
2. Checking the status of a report: Next, you check the status of the report
from the Report Status Details screen.
3. Downloading a report: Finally, you need to download the report from the
Report Status Details screen. When you log in, AST also reminds you
about downloading the report by displaying a message indicating that the
report is generated and ready for download. When you download the
report, it gets saved in the ITDSPOOL folder in the C drive on your local
machine. You can access this folder to view and print the report,
whenever required.
Status of a Report
The report status can be one of the following:
Concept

Submitted: The request for the report has been submitted.
Enqued: The report generation has been started.
Finished Successfully: The report has been generated and stored at
the application server. You can view the report with this status and then
print it.
Terminated with Error: The report has not been generated due to
errors.
When you send a request for a report, the report is first submitted and then
queued for generation.
Categorization of Reports
The various reports available in AST can be categorized as:

Concept

Proceeding Outputs, which includes the following:
o Refund Register Report
o Cancelled Cheques Report
o Refund Voucher
Notices, which includes the following:
o Notice u/s 142(1)
o Notice u/s 143(2)
o Notice u/s 148
Lists, which includes the following:
o List of Stop Filers
o List of Cases Selected for Scrutiny
o List of Cases Requiring Transfer
o List of Non-Filers
Periodic Reports, which includes the Monthly Telegraphic Report.
Registers, which includes the following:
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o Assessing Officer's Control Book
o Register of Receipt of Tax Return
o Register of Penalty Proceedings
o Register of Internal Audit Objections
o Register of Reopened Cases
o Register of Revenue/Receipt Audit Objections
o Register of Prosecution
o Register of Give Effect Order
Other Reports, which includes the following:
o Rectification Receipt
o Return Mismatch
o Return Printing
o TDS/TCS Reports
o Letters for Unpaid Refunds
When you send a request for a report, the report is first submitted and then
queued for generation.
Entering Report Parameters

Task

The steps for generating a report are similar for all types of reports in all
modules in the ITD application.
To generate a Return Printing report.
1. Click the Reports menu on the main AST window.

Fig: The Reports menu

2. Select the Return Printing option. The Return Printing screen is
displayed.

Page 235 of 329

Fig: The Return Printing screen

3. Type information in the PAN field.
4. Type information in the Asmt Yr field.
5. Click the Form Type drop-down menu and select the appropriate option
from the available list.
6. Click the LoV icon for the Ack No field. A window showing all the
available records is displayed.
7. Select the appropriate option from the available list.
8. Click the OK button to continue.
9. Click the LoV icon for the Report_SCHD field. A window showing all the
available records is displayed.
10. Select the appropriate option from the available list.
11. Click the OK button to continue.
12. Click the Generate button. A message is displayed indicating that the
report has been submitted for generation.

Fig: The message indicating that the report has been submitted and displaying the
Report ID and Destination file name

13. Click the OK button to continue.

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Note: This message has two IDs. The short ID is the report number, and the
long ID has a format. The first few characters of the long ID are the name of the
form (as shown on the report parameter form). The next part is the date of report
submission, such as 26MAR09. The last part is the time when the report is
submitted in the HHMMSS format, where HH is in the 24 hour format.
14. Click the EXIT icon. The report is submitted for generation, and the main
AST window is displayed.
Checking the Status of a Report

Task

After entering report parameters, you can check the status of the report
from the Report Status Details screen.
To check the status of a report.
1. Click the Action menu on the main AST window.

Fig: The Action menu
2. Select the Main Menu option. The ITD main page is displayed.
3. Click the Reports menu.

Fig: The Reports menu on the ITD main page
4. Select the Report Status Details option. The Report Status Details
screen is displayed.

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Fig: The Report Status Details screen
5. Type the report number in the Report Id field.
6. Click the Search button. The details of the report are displayed.
Note: You can view the status of all reports by just clicking the Search button
without entering any details in the Report Id field. This shows the details of all
the reports generated by the particular user ID using which you have logged in.
7. Check the status of the report from the Status field.
Downloading a Report

Task

After checking the status of the report, you can download the report from
the Report Status Details screen.
To download a report.
1. Click the Download Reports button on the Report Status Details
screen. The Report Download screen is displayed.
Note: You can download a report only if the report shows the status Finished
Successfully. There is another way of downloading a report. You can select the
Report Download option from the Reports menu on the ITD main page.

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Fig: The Report Download screen 2. Click the Download Report button. Note: After you download the report. Select the check box for the report you want to download. Fig: The message indicating that the report is downloaded Note: If you don’t want to download a report. Page 239 of 329 . A message is displayed indicating that the report has been downloaded. Click the OK button to continue. The My Computer window is displayed. 4. it is removed from the list of reports on the Report Status Details screen and the number of reports reduces by the number of reports downloaded. 5. you can delete it by clicking the Delete Without Download button. 3. Double-click the My Computer icon on the desktop.

Fig: The My Computer window 6. The data in the C drive is displayed. Fig: The Explorer window showing the contents of the C Drive 7. The downloaded reports are displayed. Double-click the C drive. Page 240 of 329 . Double-click the ITDSPOOL folder.

Click the WordPad option in the submenu.Fig: The contents of the ITDSPOOL folder 8. Right-click the report you want to view and select the Open With option. Fig: The right-click menu for the report 9. Page 241 of 329 . The report is displayed.

To generate the Refund Register Report. returns to be printed. and refund amount. you need to specify the payment mode. Fig: Sample Refund Register Report Page 242 of 329 . cheque date.Fig: A sample report output Refund Register Report Concept The Refund Register Report is generated to display a list all the refunds issued on pre-printed continuous computer refund stationery.

000 Greater than or equal to Rs.000 To generate a refund voucher. you need to specify the refund type. 10 and less than Rs. The number of refund vouchers that can be printed can go up to: The minimum number of refunds pending for printing in the system The end refund cheque number entered in the system. 25. 25. you need to specify the cancellation date. cheque date. Notice u/s 142(1) Concept A notice u/s 142(1) is generated to ask the assessee to furnish the relevant documents for an assessment. The following three types of refund vouchers can be generated: Less than Rs. and the entity to whom the amount is to be refunded. end cheque number. Page 243 of 329 . 10 Between Rs. starting cheque number.Cancelled Cheques Report Concept The Cancelled Cheques Report is generated to display a list of all the cancelled refund cheques. Fig: Sample Cancelled Cheques Report Refund Voucher Concept A refund voucher is generated for the assessees who have been given a refund after processing. To generate the Cancelled Cheques Report. amount.

Fig: Sample Notice u/s 142(1) Notice u/s 143(2) Concept A notice u/s 143(2) is generated to intimate the assessee and request additional information. before conducting an assessment. if required. you need to specify the AO code and print date. To generate a notice u/s 143(2). Fig: Sample Notice u/s 143(2) Page 244 of 329 .To generate a notice u/s 142(1). you need to specify the AO code and print date.

Fig: Sample Notice u/s 148 Page 245 of 329 . To generate a notice u/s 148. you need to specify the AO code and print date.Notice u/s 148 Concept A notice u/s 148 is generated to issue a notice to assessees. asking them to furnish the return of their income for an assessment year.

To generate the List of Stop Filers. To generate the List of Cases Selected for Scrutiny. Fig: Sample List of Stop Filers List of Cases Selected for Scrutiny Concept The List of Cases Selected for Scrutiny is generated to display a list of cases that are selected for further investigation. you need to specify the AO code and assessment year. you need to specify the source of income of the assessees. Fig: Sample List of Cases Selected for Scrutiny Page 246 of 329 .List of Stop Filers Concept The List of Stop Filers is generated to display a list of the assessees who have stopped filing their returns after a few assessment years.

Fig: Sample List of Cases Requiring Transfer List of Non-Filers Concept The List of Non-Filers is generated to display a list of the assessees who have not filed their returns for an assessment year. To generate the List of Non-Filers. To generate the List of Cases Requiring Transfer. you need to specify the AO code and assessment year. Fig: Sample List of Non Filers Page 247 of 329 .List of Cases Requiring Transfer Concept The List of Cases Requiring Transfer is generated to display a list of cases that need to be transferred from one jurisdiction to another. you need to specify the AO code and assessment year. This list can be generated only after the due date for filing has elapsed and data entry of RRR is complete.

and old appeal date for which the report is required. you need to specify the AO code and assessment year. assessment year.Monthly Telegraphic Report Concept To generate the Monthly Telegraphic Report. month. Fig: Sample Assessing Officer’s Control Book Page 248 of 329 . financial year. you need to specify the CIT Appeals code. Fig: Sample Monthly Telegraphic Report Assessing Officer's Control Book Concept The Assessing Officer's Control Book is also referred to as the Blue Book. To generate the Assessing Officer's Control Book.

you need to specify the AO code and filing date. Fig: Sample Register of Receipt of Tax Return Register of Penalty Proceedings Concept To generate the Register of Penalty Proceedings.Register of Receipt of Tax Return Concept To generate the Register of Receipt of Tax Return. you need to specify the initiation date. Fig: Sample Register of Penalty Proceedings Page 249 of 329 .

you need to specify the AO code and the date when the notice was issued. Fig: Sample Register of Reopened Cases Page 250 of 329 .Register of Internal Audit Objections Concept To generate the Register of Internal Audit Objections. Fig: Sample Register of Internal Audit Objections Register of Reopened Cases Concept To generate the Register of Reopened Cases. you need to specify the AO code and the date when the objection was raised.

Fig: Sample Register of Revenue/Receipt Audit Objections Register of Prosecution Concept To generate the Register of Prosecution. you need to specify the AO code and filing date.Register of Revenue/Receipt Audit Objections Concept To generate the Register of Revenue/Receipt Audit Objections. you need to specify the AO code and the date when the notice was issued. Fig: Sample Register of Prosecution Page 251 of 329 .

and assessment year. you need to specify the AO code.Register of Give Effect Order To generate the Register of Give Effect Order. you need to specify the AO code. PAN. Concept Fig: Sample Register of Give Effect Order Rectification Receipt Concept A rectification receipt is generated to issue a receipt to the assessee for the rectification application submitted by him or her. Fig: Sample Rectification Receipt Page 252 of 329 . To generate a rectification receipt.

To generate the Return Mismatch report. Fig: Sample Return Printing Page 253 of 329 . form type. you need to specify the bundle AO code and receipt year.Return Mismatch Concept The Return Mismatch report is generated to display a list of the mismatches that occur due to incorrect data entry in the system or the mistakes made by assessees. and the type of report to be printed. Fig: Sample Return Mismatch Report Return Printing Concept The Return Printing report is generated to extract the information entered in a return. you need to specify the PAN. assessment year. To generate the Return Printing report. This report includes information on all schedules.

) CYU a. Asking the assessee to furnish the relevant documents for an assessment Page 254 of 329 . you need to specify the PAN.TDS/TCS Reports Concept To generate a TDS/TCS report. What is the purpose of generating a notice u/s 143(2)? (There is only one correct answer. and form type. Printing the report Transferring the report Downloading the report Checking the status of the report Assigning the report Q2. assessment year. d. In the process of generating a report. you need to specify the PAN and assessment year.) a. Q1. c. b. Fig: Sample TDS/TCS Reports Letters for Unpaid Refunds Concept A letter for unpaid refunds is used to generate the intimation letter for the assessee. Intimating the assessee and requesting additional information before conducting an assessment c. Asking the assessee to furnish the return of income for an assessment year b. To generate a letter for unpaid refunds. what is the next step after you provide the required inputs for the report? (There is only one correct answer. mentioning the reasons for the unpaid refunds. e.

such as the Refund Register Report and Cancelled Cheques Report o Notices. The three key steps in the process of generating a report are: 1. Checking the status of a report 3. such as the notice u/s 142(1) and notice u/s 143(2) o Lists. How does AST remind you that the report is ready for download? (There is only one correct answer. By showing a reminder when you exit from the system Q4. Report procedure form b. Report parameter form c. Entering report parameters 2. Rectification b.) a. Report inputs form Q5. such as the Return Mismatch and Return Printing reports The steps for generating or viewing a report are same for all modules in the ITD application. such as the Monthly Telegraphic Report o Registers. Which of the following reports is generated to extract the information entered in a return? (There is only one correct answer. Downloading a report The report status can be one of the following: o Submitted o Enqued o Finished Successfully o Terminated with Error The various reports available in AST can be categorized as: o Proceeding Outputs. By displaying a message when you log in to the system b. Register of Penalty Proceedings. By sending an auto-generated e-mail to your account c. There are two types of reports available in AST. and Register of Prosecution o Other Reports.) a. Page 255 of 329 . such as the Register of Receipt of Tax Return.) a. Where do you provide the required inputs for generating a report? (There is only one correct answer. Receipt Return Mismatch c. such as the List of Stop Filers and List of Non-Filers o Periodic Reports. Return Printing Key Points to Remember Summary The AST module allows you to generate the various types of reports.Q3. scheduled and online.

Q3: a. Q5: c Answers ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 256 of 329 . Q2: b. Q4: b.Q1: d.

Generate the AO’s Control Book. Refer to the manual to for the steps while performing these tasks. Generate the Register of Receipt of Tax Return. ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 257 of 329 .Practice Session 30 minutes Duration Practice Scenario: Perform the following tasks: 1. Download and view the report. Check the status of reports. 2. 3. Inputs: Ensure that you have the AO code allocated to you by the trainer. 4.

of Service and Print? fields. Click the Asmt menu on the main AST window. The Notices u/s 148 screen is displayed. various types of notices are issued. Maintain a notice u/s 143(2). Fig: The Notices u/s 148 screen Page 258 of 329 . Select the Notices u/s 148 option. To maintain a notice u/s 148: 1. On this screen. Fig: The Asmt menu 2. you will learn the steps for maintaining notices u/s 148 and u/s 143(2). By the end of this topic. In this topic. Maintaining a Notice u/s 148 Task You can maintain a notice u/s 148 on the Notices u/s 148 screen. you will be able to: Maintain a notice u/s 148.Topic 30: Maintaining Notices 20 minutes (Self Study) Duration An Overview Concept During assessment proceedings. You cannot enter or delete a notice on this screen. you can update the information only in the Latest Dt.

) CYU a. Click the Asmt menu on the main AST window. and Print? fields. Select the Notices u/s 143(2) option. Click the EXEC icon. Click the EXEC icon. you can update the information only in the Date of Attending. b. Fig: The Notices u/s 143(2) screen 3. The results are displayed. Time of Attending. d. Q1. The Notices u/s 143(2) screen is displayed. c. Yr. 2. The results are displayed. f. Click the EXIT icon. Manual to System Date of Attending Date of First Printing Time of Attending Asmt. 4. e. To maintain a notice u/s 143(2): 1. On this screen. You cannot enter or delete a notice on this screen. Print? Page 259 of 329 . Which of the following fields can you modify on the Notices u/s 143(2) screen? (There is more than one correct answer.3. 4. Maintaining a Notice u/s 143(2) Task You can maintain a notice u/s 143(2) on the Notices u/s 143(2) screen. Click the EXIT icon.

you can update the information only in the Latest Dt. you can update the information only in the Date of Attending. On this screen. You cannot enter or delete notices on the notice maintenance screens. d. You can maintain a notice u/s 148 on the Notices u/s 148 screen. of Service and Print? fields. On this screen. various types of notices are issued. and Print? fields. Q1: b.Key Points to Remember Summary During assessment proceedings. f ` Answers ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ Page 260 of 329 . Time of Attending. You can maintain a notice u/s 143(2) on the Notices u/s 143(2) screen.

OLTAS is primarily a back-end system. OLTAS helps ITD transfer and maintain records of direct taxes paid by taxpayers through banks. Describe OLTAS Dashboard. By the end of this topic. you will learn about OLTAS. In this topic. An Introduction Concept OLTAS is one of the key sub-systems of ITD. and RBI for settlement of funds. features. and refunds between the authorized bank branches. Recognize the features of OLTAS. Page 261 of 329 . officers can view the collections for their jurisdictions on OLTAS. and OLTAS Dashboard. OLTAS also interacts with other ITD modules. Describe the OLTAS workflow. ITD. tax collections. The purpose of OLTAS is to speed up the transmission of challan details. you will be able to: Understand OLTAS.com).tin-nsdl. its workflow. OLTAS also allows both the taxpayers and banks to check the challan status through the Tax Information Network (TIN) Web site (www. Recognize the key screen in OLTAS. In addition to the back-end activities. OLTAS uses PAN data from AIS and TAN data from TDS module to map the collections to jurisdictions. the key screens. OLTAS data is used by AST and TDS module to give credit for taxes paid against individual income tax returns and TDS returns.Introduction to OLTAS Topic 31: Introduction to OLTAS 30 minutes Duration An Overview Concept OLTAS is one of the key sub-systems of ITD.

Fig: A graphical representation of the concept The Workflow Concept Fig: The OLTAS Workflow The OLTAS workflow begins when taxpayers make tax payments to the designated bank. The taxpayer will use a single-copy challan. which has a main portion at the top and a taxpayer counterfoil at the bottom. Page 262 of 329 .

The collecting bank branch will put a rubber stamp on the challan and its
counterfoil indicating a unique Challan Identification Number (CIN). A CIN has
the following three parts:
A seven-digit Basic Statistical Return (BSR) code allotted by RBI to a
bank branch
The date of deposit in the dd/mm/yyyy format
The 5-digit challan serial number
The bank is also required to issue a computerized receipt that includes the
following:
CIN
Taxpayer's name
PAN/TAN
Amount
Major head and minor head
Assessment year
The computerized receipt ensures that the bank has correctly captured the
details provided by the taxpayer in the challan. In case of any discrepancy, the
taxpayer can approach the bank or the AO for corrections. Issue of the
computerized receipt has been made mandatory from 1st June, 2008.
The collecting bank branch will capture the entire challan data and transmit it in
the correct file format to the bank's nodal branch from where the data is
transmitted to the link cell at Nagpur. The nodal branch will also send the
physical copies of the challan and the daily scrolls to the respective Zonal
Accounts Office (ZAO). The link cell will forward the data to TIN at National
Securities Depository Limited (NSDL) where the data file is verified for
correctness of its file structure. The link cell will simultaneously advise the
collection figures to RBI's Central Accounts Section (CAS), also at Nagpur.
After the data has been accepted by CAS, the total collection received is
credited to the Government Account. Additionally, reports are sent to the
Principal Chief Controller of Accounts (Pr.CCA) for reconciliation of direct tax
collections made at the banks with the figures accounted for by the ZAOs.
Note that the link cell will send the same data to TIN and CAS. The challan data
received from TIN is uploaded at NCC with all validations. From NCC, it is sent
to the various RCCs.
The Features

Concept

OLTAS provides the following features:
Officers can view the reports/details of collections and refunds for their
jurisdiction, including outstation payments, based on PAN/TAN.
AOs can make required changes in the challan details, in case of any
error in the challan data.
A single-copy challan is used for making tax payments instead of the
previously used four-copy challan.

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A unique CIN is assigned to each challan throughout the country and is
used to identify the challan in OLTAS.
Taxpayers and banks can check the challan status from the TIN Web
site.
The Key Screens

Concept

The key OLTAS screens can be accessed from the TAS menu. The
following two key screens are used in OLTAS:
The OLTAS-31 PAN BASED COLLECTION screen: It is used to query
and view collections and challan details. This screen not only provides a
summary of the tax collections and refunds but also the details of each
challan. To access this screen:
1. Log in to ITD application.
2. Click the TAS menu.
3. Click the Queries menu and select the OLTAS-31 PAN BASED
COLLECTION option.
The Challan Details screen: From this screen, AOs can resolve
suspense challans and correct or modify the details of valid and invalid
challans. To access this screen:
1. Log in to ITD application.
2. Click the TAS menu.
3. Click the Maintain Challan menu and select the Challan
Details option.

Fig: The ITD Application

Page 264 of 329

Fig: The OLTAS-31 PAN BASED COLLECTION screen (The Summary View)

Fig: The OLTAS-31 PAN BASED COLLECTION screen (The Challan Detail View)

Page 265 of 329

Fig: The Challan Details screen

OLTAS Dashboard

Concept

OLTAS Dashboard is a Web-based facility that generates collection and refund
reports for the Finance Minister, senior officers of Central Board of Direct Taxes
(CBDT), and Cadre Controlling Chief Commissioners of Income Tax for
monitoring direct tax collections on a daily basis.
TIN hosts these reports on its Web server, which can be accessed through
user IDs and passwords. OLTAS Dashboard is maintained by NSDL.
OLTAS Dashboard shows the following items of information:
Total tax collection summary report
CC-wise collections and refunds report
CC-wise collections and refunds report for a particular region
Historical comparison of tax collections
Q1. OLTAS speeds up the transmission of challan details, tax collections, and
refunds between which of the following parties? (There is only one correct
answer.)

CYU

a. The authorized bank branches, ITD, and RBI
b. The authorized bank branches, TIN, and RBI
c. The authorized bank branches, ITD, and NSDL
Q2. When is a CIN assigned to a challan? (There is only one correct answer.)
a. When the challan copy is forwarded to the ZAO by the nodal branch
b. When the taxpayer makes the tax payment at the designated bank branch
c. When the bank branch forwards the challan to the nodal branch

Page 266 of 329

Q3. Where does the link cell forward the challan data? (There is only one correct
answer.)
a. RCC
b. TIN
c. ZAO
Q4. Which of the following screens is used to modify valid challans? (There is
only one correct answer.)
a. The Modify Challan screen
b. The Modify Details screen
c. The Challan Details screen
Key Points to Remember

Summary

OLTAS speeds up the transmission of challan details, tax collections, and
refunds between the authorized bank branches, ITD, and RBI for
settlement of funds.
OLTAS is primarily a back-end system but it allows officers to view the
challan collections for their jurisdiction.
Taxpayers will use single-copy challans for making tax payments. The
collecting bank branch will assign a unique CIN to each challan. CIN is
used to identify challans in OLTAS.
Taxpayers and banks can check the challan status from the TIN Web
site.
OLTAS Dashboard generates tax collection and refund reports for the
Finance Minister, senior officers of CBDT, and Cadre Controlling Chief
Commissioners of Income Tax.
Q1: a; Q2: b; Q3: b; Q4: c

Answers

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you will learn how to claim suspense challans and correct challan details. the challan payment will be included in the AO’s total challan collection. the AO code and jurisdiction for the challan will remain unknown. you will be able to: Claim suspense challans. the challan payment will be included in the total collection but it will not be assigned to any jurisdiction. After the challan has been claimed successfully by the AO. In the second situation.Maintaining Challans in OLTAS Topic 32: Maintaining Challans in OLTAS 30 minutes Duration An Overview Concept In addition to querying collections of challans and the total refund amount. if the PAN/TAN is incorrect and invalid. Click the Maintain Challan menu. an AO needs to determine the retained PAN from AIS. To claim a suspense challan: 1. By the end of this topic. Correct valid and invalid challans. Claiming Suspense Challans Task To claim a suspense challan. Page 269 of 329 . Suspense Challans: An Introduction Concept A challan is treated as a suspense challan in the following two situations: If the PAN/TAN provided in the challan is incorrect. In the first situation. OLTAS allows AOs to maintain challans. an AO needs to enter the retained PAN in OLTAS. In this topic. However. If the PAN provided in the challan is under the deduplication process and the retained PAN is yet to be decided. The AO will then update the challan details with the retained PAN in the Challan Details screen to claim the suspense challan.

Type a date range in the Nodal Scroll Date From and TO fields and specify an amount range in the Amount field. The suspense challans within the specified criteria is displayed. respectively. Select the Suspense radio button and click the EXEC icon. Page 270 of 329 .Fig: The Maintain Challan menu option 2. Select the Challan Details option. 2. 5. Type a date range in the Nodal Scroll Date From and TO fields and specify an amount range in the Amount field. Correcting Invalid Challans Task Invalid challans are those challans that have failed certain validation checks. 4. 3. Click the Maintain Challan menu. These challans are marked with the letter I (Invalid) in the Post Flag field on the Challan Details screen. Type the correct PAN/TAN and remarks for the challan in the TAN/PAN and Remarks field. Select the Challan Details option. Fig: The ITD Application Warning message 7. To correct invalid challans: 1. It indicates that the details of the challan have been updated. 6. The Challan Details screen is displayed. Click the Yes button. A warming message requesting for confirmation to save the change is displayed. The overwritten PAN is displayed in the Old TAN/PAN field. 3. Click the Save icon.

Click the Maintain Challan menu. Fig: The Correction of Assessment Year. Type a date range in the Nodal Scroll Date From and TO fields and specify an amount range in the Amount field.4. 2. 5. 3. Minor Head and Nature of Payment screen. Select the Invalid data requiring correction by AO/DO radio button and click the EXEC icon. Type remarks in the Remarks field and click the Save icon. To correct valid challans: 1. Page 271 of 329 . Click the Correct Records button to view the Correction of Assessment Year. Correcting Valid Challans Task Valid challans are those challans that are ready to be posted to IRLA but require minor corrections. Click the LoV icon for the Minor Head field and select an appropriate value from the list and click OK. 7. Select the Challan Details option. The invalid challans within the specified criteria is displayed. Minor Head and Nature of Payment screen 6. These challans are marked with the letter R (Ready) in the Post Flag field on the Challan Details screen.

Select the Valid data Requiring some Correction by AO radio button and click the EXEC icon. Why are challans with valid PANs held under suspense? (There is only one correct answer. Click the Correct Records button to view the Correction of Assessment Year. Minor Head and Nature of Payment screen. AOs can claim suspense challans by updating the challan with the retained PAN. Because the PANs provided in these challans are under the deduplication process Q3.4. Which of the following challans are marked with the letter I in the Post Flag field on the Challan Details screen? (There is only one correct answer. Q3: b Answers Page 272 of 329 . By entering the retained PAN c.) a. After a challan has been claimed by an AO.) a. Click the LoV icon for the Minor Head field and select an appropriate value from the list and click OK. Suspense challans Q2. The payment for a suspense challan is included in the total challan collection but it is not assigned to any jurisdiction. Valid challans b. 5. By claiming the challan payment Key Points to Remember Summary A suspense challan either has incorrect PAN/TAN or a PAN under the deduplication process. Invalid challans c. the payment for the challan is included in the AO’s total challan collection. Q1: b. Because the PANs provided in these challans have failed other validation checks c. 6. Type remarks in the Remarks field and click the Save icon. Q2: c.) CYU a. Q1. How can an AO claim a suspense challan? (There is only one correct answer. By modifying the challan details b. Because the PANs provided in these challans have disputed payments b. 7. The valid challans within the specified criteria is displayed.

_______________________________________________________________ Notes _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 273 of 329 .

An Introduction Concept OLTAS 31 is a feature of OLTAS that allows officers to check the total collection and refund amount for their jurisdiction.OLTAS 31 and e-Payment Topic 33: OLTAS 31 20 minutes Duration An Overview Concept OLTAS has recently been updated with a new feature called OLTAS 31. the AO in Kolkata was unable to view this payment. you will be able to: Describe OLTAS 31. and Range In-Charge code. OLTAS 31 shows the following items of information: Summary of the gross challan and refund collections and net amount of collections Detailed view of the challan payments including outstation payments Query Challans Task OLTAS 31 offers different levels of access based on the user’s role and ID. View collections of challans. officers were unable to view outstation tax payments made by assessees in their jurisdiction. In this topic. To query challans: Page 274 of 329 . For example. a message at the bottom of the screen will provide the AO code for that challan. you will learn about OLTAS 31 and the steps for querying challans and viewing challan collections details. OLTAS was enhanced with the OLTAS 31 query feature. By the end of this topic. For example. AOs can now view all outstation tax payments made by assessees and the total amount of refund paid to assessees in their jurisdiction. If an AO queries a challan from another jurisdiction. AOs will be able to query only those challans that belong to their jurisdiction. Previously. To overcome this difficulty. OLTAS 31 is a key improvement in OLTAS. Note that an AO will also not be able to change the AO. CCIT. when an assessee from Kolkata made tax payments in Delhi. Query challans. CIT.

Select the OLTAS Instruction 31-(PAN based collection) option. 3. Page 275 of 329 . Note: You can type the PAN of the challan that you want to query in the TAN / PAN field. Click the Queries menu from the TAS menu bar.) CYU a. 4. Click the Queries menu from the TAS menu bar. Q1. Select the OLTAS Instruction 31-(Pan based collection) option. An error message will be displayed. To enable users to view outstation tax payments b. Click the CHALLAN DETAILS button to view a detailed challan report. To view collections of challans: 1. The OLTAS-31 PAN BASED COLLECTION screen is displayed.) a. 2. 2. Note: As per the default setting. Type the date range in the Nodal branch scroll date From and To fields. The AO code for the challan will be displayed. The OLTAS-31 PAN BASED COLLECTION screen is displayed. What happens when you query a challan from another jurisdiction? (There is only one correct answer. 3. c. b. A summary report of the total challan and refund amount is displayed. 6. 7. the system will show you the details of challans in the range of 1 lakh to 5 lakhs.1. View Collections of Challans Task OLTAS 31 allows you to view both a summary of the gross challan and refund collections and a detailed view of each challan. 5. The details of the challan will be displayed. To enable users to view collections for all jurisdictions Q2. Why was the OLTAS 31 query feature introduced? (There is only one correct answer. A summary report of the total challans and refund collection is displayed. To enable users to view the total refund amount c. Specify another range from the Amount drop-down menu. Click the EXEC icon. 4. Type the date range in the Nodal branch scroll date From and To fields. Click the EXEC icon. The details of the challans in the specified range are displayed. Click the EXEC icon.

Gross challan and refund collections b.Q3.) a. Q1: a. Details of refund paid to assessees Key Points to Remember Summary OLTAS 31 offers different levels of access based on the user’s role and ID. OLTAS 31 allows an AO to view both a summary of the gross challan and refund collections and a detailed view of each challan. An AO cannot query challans belonging to another jurisdiction or view the total collection and refund amount of another jurisdiction. Q3: a Answers _______________________________________________________________ Notes _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 276 of 329 . Which of the following items of information can you view using OLTAS 31? (There is only one correct answer. Q2: b. Gross outstation tax payments c.

Correct invalid challan data.Practice Session 40 minutes Duration Practice Scenario: Perform the following tasks: 1. ________________________________________________________________ Notes ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 277 of 329 . Make changes to valid challan data. 3. 2. Refer to the manual to for the steps while performing these tasks. Inputs: Ensure that you have the AO code and the PAN allocated to you by the trainer. Query challans and view the details of individual challans.

By the end of this topic. for example.incometaxindia. 6. The taxpayer is required to quote this CIN in the ITR form. It will open a new Web page. you will be able to: Understand the concept of e-Payment. The online challan will be displayed. The taxpayer can print or save this counterfoil. a taxpayer will perform the following steps: Task 1. Click the PAY TAXES ONLINE button. As soon as the transaction is completed. are to be paid online using the e-payment facility. Type the details in the challan and select a bank from the Bank Name dropdown list. The tax amount is electronically debited from the taxpayer's bank account and credited to the Government Account. It will take the taxpayer to the bank Web site. 2. 4. In this topic. and the relevant details to complete the transaction. Income Tax. password. Click the link at the end of the list. It has been made mandatory for all assesses whose accounts are required to be audited under section 44AB and all companies to pay taxes using the e-payment facility from 1st April. type the user ID. Fringe Benefit Tax (FBT). the taxpayer will receive the counterfoil of the challan with a unique Challan Identification Number (CIN). 3.gov. Log in to the Web site of ITD (www. you will learn about e-payment and the steps for making an e-payment. Select the type of tax payment. ePayment allows a taxpayer to make tax payment from any location without going to a bank branch. Page 278 of 329 . and Banking Cash Transaction Tax (BCTT). 5. Corporate Tax. Then.in). Identify the steps for making an e-Payment. 2008. Select the applicable challan for the tax payment from the new Web page. It will take the taxpayer to the Tax Information Network (TIN) Web site where all the banks offering the epayment facility are listed. Making e-Payment To make an e-payment. An Introduction Concept e-Payment is similar to booking tickets online or making payments online.Topic 34: e-Payment Duration 20 minutes An Overview Concept e-Payment allows taxpayers to pay taxes online. All direct taxes.

the tax amount is electronically debited from the taxpayer's bank account and credited to the Government Account. CIN b. Taxpayers can make e-payments by logging in to the ITD Web site. All companies c. Q2: a Answers _______________________________________________________________ Notes _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 279 of 329 . For which of the following is it mandatory to use the e-payment facility for paying taxes? (There is only one correct answer.Q1. Q1: b.) CYU a. Challan copy c. All individuals b. At the completion of the transaction. All taxpayers Q2. Bank statement Key Points to Remember Summary In e-payment.) a. The taxpayer will quote this CIN in the ITR form. a unique CIN is generated. Which of the following items is generated after a taxpayer makes an epayment? (There is only one correct answer.

What is IRLA? A. What is the purpose of IRLA? A. Other modules in the application. Q. Functions of IRLA The following functions can be performed using IRLA: Concept Maintenance of assessee ledger: IRLA maintains a record of all transactions since the date of computerization of the jurisdiction. IRLA codes.Introduction to IRLA Topic 35: Introduction to IRLA 40 minutes Duration An Overview Concept The primary objective of the IRLA module is to generate a comprehensive Individual Running Ledger (IRL) for each assessee. Upload manual arrears. and viewing the audit log. You can use IRLA for carrying out various functions such as granting stay on demands. You can also perform administrative functions. AIS. What It Is? Concept Q. holidays. Link arrears to an existing PAN. By the end of this topic. converting demands into installments. The IRLA ledger maintains the details of all transactions that have happened since the date of computerization of the jurisdiction. you will be able to: Describe IRLA. For transactions that took place before the date of computerization. Q. This topic will familiarize you with IRLA. IRLA Page 280 of 329 . such as Tax Accounting System (TAS). Calculate interest and generate notices u/s 220(2). calculate interest u/s 220(2). Recognize the functions of IRLA. and generate 220(2) notices. support IRLA in gathering information about the assessee. In addition. IRLA provides up-to-date listings of all demands. What can you do using IRLA? A. and TDS. collections. and writing off demands in the cases of the existing assessees. rates of interest u/s 220(2). IRLA is a module in the ITD application. and refunds for an assessee. you will learn how to upload manual arrears. It helps to generate a comprehensive IRL for each assessee. such as entering and updating IRLA parameters. link arrears to a PAN.

PAN link report. as the case may be. Maintenance of demands. such as the name and address of an assessee. AST creates a reverse demand for the old demand and a new demand is recorded in the IRLA ledger. AST: Provides information regarding demands. it allows generation of various letters and notices for stay. advance tax defaulters list. and refunds: IRLA maintains the current status of demands. However. Provide online queries on assessee data: IRLA allows generating queries by specifying one or a combination of parameters. and ledger statement. In addition. and interest u/s 221. In addition. IRLA allows you to vacate or reject a stay that was previously granted. In addition. Generation of reports: IRLA allows the users to generate the Central Action Plan 1 (CAP 1) report. Page 281 of 329 . OLTAS: Provides information regarding tax collections from assessees. whenever an assessee is transferred. Linking of arrears to a PAN: IRLA provides the facility to import old arrears and link them with the new PANs that have been allotted to the concerned assessees. if a collection is made from the concerned assessee. Maintenance of interest u/s 220(2): IRLA allows you to maintain and compute the interest u/s 220(2) applicable on delayed payment. and refunds. AIS provides IRLA with the information. penalties. the write-off can be marked as non-active. defaulters list. on full or part of a demand that is not due. collections. AST will continue to provide the TDS payment details. In case any demand undergoes change. collections. Until the complete computerization of the TDS system. TDS: Provides information regarding the TDS collections and refunds. Writing off unrecoverable demands: IRLA allows you to write off an arrear demand amount that becomes irrecoverable.provides the facility to import the net demands pending as on the date of computerization. Linkages Between Modules IRLA is linked to the other modules in the following ways: Concept AIS: Provides information for PAN validation and gives details of PAN. Granting and vacating or rejecting of stay and installments on a demand: IRLA allows you to grant stay or installments. and refunds. installment.

2. you will need to log in again. 4. Click the EXIT icon on the toolbar or select the Exit option on the Actions menu to exit the IRLA module. Exiting from IRLA To exit from IRLA: Task 1. the IT returns were processed either manually or through private software packages. After 30 days. all data related to returns need to be uploaded to IRLA to have up-to-date information about assessees. Type the username and password in the Authentication Proxy Login page for authentication. The Initial IRLA Phase Concept Before computerization. The IRLA ledger maintains the details of all transactions that took place from the date of computerization of the jurisdiction. Since the launch of the ITD application. 3. This is the initial IRLA phase of the system. Page 282 of 329 . Click the OK button to log in. the demand becomes an arrear if it is not paid by the assessee. The results of the processed returns were also maintained either manually or in the computer systems. If you exit from the ITD application. Uploading Manual Arrears Concept Q. Click the IRL menu to access the IRLA module. Open Internet Explorer and type the URL https://itdapp.net in the address bar to access the ITD application. The IRLA home page appears. IRLA provides the option to import the net demands pending as on the date of the computerization.Logging into IRLA To access IRLA: Task 1. What is an arrear? A. This displays the INCOME TAX APPLICATIONS SYSTEMS MENU main screen. To take care of the transactions that took place before the date of computerization. Depending on the outcome of processing. a demand is generated for the assessee. 2.incometax. Select the Exit Application option on the Actions menu to exit the ITD application.

Fig: Uploading of manual arrears Q. The entries in the manual Arrear Demand and Collection Register (AD&CR) are captured in the ASCII data files and copied to a floppy to form a flat file. In case of manual entries. The Department provides the flat file to the respective jurisdiction. the ledger reflects the correct position of all the assessees of a jurisdiction. Q. IRLA allows you to import these arrear entries from the floppy. Uploading Arrears from a Flat File To upload the arrear demand entries from a flat file: Task 1. the system will not allow you to enter any arrear demand entries manually. After this exercise is over. How are manual arrears uploaded? A.Q. Click the Adncr menu on the main IRLA window. What happens after the transactions are captured into the AD&CR? A. Where are manual arrears uploaded in the IRLA module? A. and all transactions and data prior to computerization have been entered. Note: Once a jurisdiction is computerized. you need to access the system and enter each transaction manually. The arrear demands are uploaded to the AD&CR and current demands are uploaded to the Current Demand and Collection Register (CD&CR). Page 283 of 329 . The transactions are linked to the new PAN for taking into account their effect on processing of the return.

Select the Load IIRL Data option. If you enter a filename which exists but is not under your jurisdiction. Click the Load Data button.Fig: The Adncr menu in IRL 2. Tip: If the file does not exist. If the file is under your jurisdiction. total number of records loaded. The details include the total number of records read. message ‘Data has been loaded successfully’ is displayed. The Load Initial IRL Data screen is displayed. an error message is displayed with the name and path of the file. Type the name of the file to be uploaded and the path of the file in the respective fields. Change the filename’ is displayed. 5. the Load Data button is enabled. Note: After the data has been loaded into the manual AD&CR database. 4. details of the records that have Page 284 of 329 . The file name and path is verified. the message ‘Data File doesn't come under current user's jurisdiction. A log file is created with a brief statistics of the loading process. Fig: The Load Initial IRL Data screen 3. Click the Accept button.

Type the details of the AD&CR entry. Page 285 of 329 . Uploading Arrears Manually To upload the AD&CR entries manually: Task 1. Click the Adncr menu on the main IRLA window. Click the SAVE icon to save the record in the database.not been loaded. 5. page number. 2. Click the EXIT icon. 6. Fig: The Maintain Manual AD & CR screen 3. The Maintain Manual AD & CR screen is displayed. Note: You cannot enter two entries with the same AD&CR volume number. 7. an error message ‘Record with this Adncr_vol_no. Click the EXIT icon. and serial number. Click the View Log File button. and the reason why the records were not loaded. 4. Select the Without Pan option. Adncr_pg_no. If you do so and click the SAVE icon. 6. This generates a log report for the records rejected while upload. Adncr_sl_no for the AO already exists’ is displayed. Press the Tab key.

10. manual intervention is required. name. it will be available for all operations. 12. Click the SAVE icon. none of the matches can be treated as a perfect match as two different assessees can have the same name. Notice the Demand raised in Financial Year field is populated automatically. 6. However. IRLA uses the old PAN/GIR. After these arrears are entered into the system. To link arrears to a PAN: 1.Linking Arrears to a PAN Concept The arrears manually uploaded or entered into IRLA may contain old PAN or General Index Register (GIR) number. such as granting of stay. Click the LoV icon for the Assessee Type field. 9. and write-off. address. 5. Type the details in the AD & CR Vol No. Select the appropriate option from the available list and click the OK button. Select the Without Pan option. Therefore. Then. Click the Link With PAN button. 8. the user can decide which PAN to allocate to a particular AD&CR entry. Click the Adncr menu on the main IRL window. 7. For linking. 3. Press the Tab key to navigate to the AD & CR Vol No text box. Select the appropriate assessee type from the list and click the OK button. and AD & CR Sl No field. the existing records are deleted from the manual AD&CR database and a record is posted in IRLA and the AD&CR database with the new PAN and the assessment year. 2. Type the assessment year in the Astt Year field and press the Tab key. Click the LoV icon for the Name field. After the linking is over. This displays the Assessee Type list. IRLA links these entries to the new PANs that have been allotted to the assessees. installment. After an arrear is linked to a new PAN. Press the Tab key after typing each entry. you need to access the IRLA module in the ITD application. Type the name. The Link With PAN button is enabled. 11. The Maintain Manual AD & CR screen is displayed. Linking Arrears to a PAN Task To link an arrear to a new 10 character PAN. The Link With PAN window is Page 286 of 329 . AD & CR Pg No. and base tax due from the assessee in the respective fields. or address of the assessee as the matching criteria. IRLA generates a PAN link report showing the successful matches of the new PANs corresponding to each manual AD&CR entry. 4.

IRLA allows you to perform the following tasks related to interest u/s 220(2): Computing interest payable by the assessee and reworking this interest Page 287 of 329 . Enter a PAN allotted to an assessee’ is displayed. a message ‘Do you want to save the changes you have made?’ is displayed. interest u/s 220(2) is charged from the assessee. 16. Type the number in the PAN field. Enter a PAN of your jurisdiction’ is displayed. Tip: If you enter an invalid PAN. If you enter a PAN that is valid but does not fall under your jurisdiction. Click the SAVE icon.displayed. When you type the PAN. Tip: If you do not save the information and proceed to exit. details of that PAN are retrieved. 15. Fig: The Link With PAN window 13. Click the EXIT icon. 14. Click the Ok button. This displays the IRL home page. a message ‘This PAN is not under your jurisdiction. a message ‘Invalid PAN. Interest u/s 220(2) Concept When a demand is paid after the due date.

Manually computing the interest. Waiving off partially or completely the interest amount worked out u/s 220(2). To compute interest u/s 220(2). The Compute 220(2) Interest screen is displayed. date. minor-head. and sub-head. entering it in the field. 3. you need to access the IRLA module in the ITD application. Printing the demand notice and the challan when the interest amount exceeds the cut-off limit. or classification. Fig: The Demand menu in IRL 2.whenever there is a change in the original demand or due date. Click the Demand menu on the main IRL window. Computing Interest u/s 220(2) Task The user can compute interest u/s 220(2) for a demand and post the corresponding interest u/s 220(2) to the IRLA ledger. Select the 220 Interest Demand option. To compute interest u/s 220(2): 1. Select the Compute option. and posting this amount for recording in the IRLA ledger. such as majorhead. or a correction in the payment amount. Fig: The Compute 220(2) Interest screen Page 288 of 329 .

This displays the IRL home page. Click the OK button. A warning message ‘W-IRL41160: Are you sure of posting the 220(2) interest?’ is displayed. A message ‘Are you sure of printing the challan?’ is displayed. 10. Select the 220 Interest Demand option. If you click the Post button without computing the interest u/s 220(2). The Maintain 220(2) Interest screen is displayed. 11. such as the name and address of an assessee. 2.4. 4. Page 289 of 329 . Note: The Print Challan button will submit a print request for the challan. This generates the challan and the message ‘Printing successfully completed’ is displayed. which will be printed by the AST module. OLTAS provides information regarding demands. Compute the interest first’ is displayed. Click the OK button. 6. Select the Details option. Which of the following statements are true about the information IRLA receives from the other modules? (There is more than one correct answer. Click the Post button. A confirmation message ‘I-IRL41162: Posting successfully completed. Type the details in the PAN field. Generating Notice for an Interest u/s 220(2) To print a challan for interest u/s 220(2): Task 1. 3. AIS provides information for PAN validation and the details of PAN. Select the Demand Amount text box. Click the ENT QRY icon. The interest is computed. penalties. Click the EXEC icon.) CYU a. 8. 5. Click the Print Challan button. a message ‘An error has occurred while computing the interest u/s 220(2). Click the OK button. The Print Challan button is enabled if the interest amount exists. Q1. and refunds. Click the Demand menu on the main IRLA window. 6. Click the EXIT icon. 12. The details of the assessee are displayed. Note: If there is any error in the computation of the interest u/s 220(2).’ is displayed. 7. Note: You can post an interest u/s 220(2) only when you have computed it. a message ‘You can't post a 220(2) interest without computing it. 9. Type the details in the PAN field. Contact system administrator’ is displayed. 5. b. Click the Compute button.

c. o Maintain database of demands. Click the View Log File button. IRLA helps to perform the following functions: o Maintain assessee ledger. Update the manually computed interest in the ledger. o Link arrears to a PAN. such as ‘/’. d. Update assessee’s address. Old PAN/GIR Special characteristics.’. What are the match criteria that IRLA uses for linking purposes? (There is more than one correct answer. Rework the interest under specific circumstances. c. It provides up-to-date listings of all demands. Page 290 of 329 . collections. Click the Accept button. Key Points to Remember Summary The IRLA module generates a comprehensive IRL for each assessee.) a. b. AST provides information regarding tax collections from assessees. When uploading data from a flat file. in the PAN/GIR Name of the assessee Address of the assessee Payment history of the assessee Q5. Q3. Generate reports. e. Issue refund through Electronic Clearing Service (ECS). ‘. e. c. what is the next step after typing the path of the flat file? (There is only one correct answer. and refunds related to an assessee. b. Identify the functions that IRLA allows a user to perform when computing interest u/s 220(2).) a. Which of the following functions can you perform using the IRLA module? (There is more than one correct answer.) a. The IRLA ledger maintains the details of all transactions that have happened since the date of computerization of the jurisdiction. and refunds. f. irrespective of the amount of interest calculated. Q2. Grant stay on a demand. b. Click the Load Data button. collections. e. d. c. (There is more than one correct answer. Link arrears to a PAN. TDS provides information regarding the TDS collections and refunds. Maintain interest u/s 220(2).c. Print the challan. Link the interest calculated to a new PAN. Q4. Waive off the interest calculated.) a. d. d. b.

Q3: c. Waiving off partially or completely the interest amount worked out u/s 220(2). c. Record the manually computed interest in the IRLA ledger. Compute and rework the interest payable u/s 220(2) by the assessee. and viewing the audit log. Maintain interest u/s 220(2). d. transactions that occurred before computerization of a jurisdiction are either converted into a flat file and uploaded to the ITD application or manually entered one by one. Q1: a. IRLA can be used to perform administrative functions. such as entering and updating IRLA parameters. 3. interest u/s 220(2) is charged from the assessee. The IRLA module depends on other ITD application modules in the following ways: o AIS for PAN validation and PAN details o OLTAS for tax collection details o AST for information relating to demands. When all transactions and data prior to computerization of a jurisdiction have been entered. The data uploaded from the manual AD&CR is linked to the old PAN/GIR of an assessee. IRLA links these entries to the new PANs that have been allotted to the concerned assessees using certain match criteria. 2. Q2: a. Generate reports.o o o o o Grant and vacate or reject stay and installments on a demand. and refunds o TDS for information related to TDS collection and refund Under the initial IRLA phase of the system. 4. rates of interest u/s 220(2). IRLA codes. Print the demand notice and the challan. f. Allow write-off for unrecoverable demands. and CD&CR. d. Q5: a. AD&CR. IRLA maintains separate demand registers for arrear demands. c. the system does not allow the user to enter further arrear demand entries manually. d. e Answers _______________________________________________________________ Notes _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 291 of 329 . current demands. e. Q4: a. When a demand becomes an arrear. penalties. IRLA allows the user to: 1. holidays. Provide online queries on assessee data.

_______________________________________________________________ Notes _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 292 of 329 .

you will be able to enter arrears into the IRLA ledger. Fig: The Adncr menu 2.Entering Arrears in IRLA Topic 36: Entering Arrears in IRLA 20 minutes (Self Study) Duration An Overview In this topic. you will learn how to enter arrears in IRLA. Concept By the end of this topic. The arrears that are due prior to the computerization of a jurisdiction can be entered into IRLA manually against the assessee’s PAN. Click the Adncr menu on the main IRL window. This helps to ensure that each assessee’s Individual Running Ledger (IRL) is up-to-date. The Maintain AD & CR screen is displayed. Entering Arrears Online To enter an arrear manually. Page 293 of 329 . Task To enter arrears online in IRLA: 1. you need to access IRLA in the ITD application. Select the With Pan option. Entering Arrears Online Concept A demand that is not paid within 30 days from the date of its generation becomes an arrear.

Type the AD & CR serial number in the AD & CR Sl No field. 30 days Page 294 of 329 . 45 days b. 8. Q1.Fig: The Maintain AD & CR screen 3.) CYU a. 4. 5. Type the assessment year in the Astt Yr field. 6. 10. Type the AD & CR page number in the AD & CR Pg No field and press the Tab key. Type the PAN of the assessee in the PAN field. 15 days c. 7. After how many days from the date of generation does a demand become an arrear? (There is only one correct answer. Click the SAVE icon. Type the AD & CR volume number in the AD & CR Vol No field and press the Tab key. Type the amount of the base tax in the Base Tax field. 9. Click the EXIT icon. The Demand raised in Financial Year field is populated automatically.

The arrears that are due prior to the computerization of a jurisdiction can be entered into IRLA manually against the assessee’s PAN. Summary Q1: c Answers _______________________________________________________________ Notes _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 295 of 329 .Key Points to Remember A demand becomes an arrear if it is not paid within 30 days of its generation.

you will be able to: Grant a stay on an arrear demand. you can grant stay or installments. Granting a Stay Task To grant a stay on an arrear. the system treats the assessee as a defaulter. By the end of this topic. you will learn how to do these tasks. Click the Demand menu on the main IRLA window. Grant an installment plan on an arrear demand.Topic 37: Arrears: Stay. In addition. you need to access the IRLA module in the ITD application. Select the Stay Details option. If the period of the stay expires and no payment is made. The Maintain Stay screen is displayed. To grant a stay: 1. on full or part of an arrear. as the case may be. Granting a Stay Concept IRLA allows you to grant a stay on full or part of an arrear amount and print the letter for the stay. Page 296 of 329 . and Instalments 30 minutes (Self Study) Duration An Overview Concept In the IRLA module. Fig: The Demand menu in IRL 2. The assessee is not treated as a defaulter for the period of stay. IRLA allows you to write off an arrear. Write-off. Write off an arrear demand. In this topic.

4. Type the PAN of the assessee in the PAN field. The Active Demands window is displayed. The Demand Details are displayed on the screen. Fig: The Active Demands screen 6. Click the OK button. Fig: The demand details on the Maintain Stay screen Page 297 of 329 . Click the Select Demand button.Fig: The Maintain Stay screen 3. Type the assessment year in the Ast Yr field. 5.

Click the LoV icon for the Stay Reason field and select the appropriate option from the list displayed. 11. The Maintain Write Off screen is displayed. 2. 16. An arrear is eligible for a write-off if it has been: Outstanding for more than three years Proved to be clearly irrecoverable by all means open to the ITD A write-off can be granted on full or part of an arrear amount. To write off an arrear: 1. Page 298 of 329 . if a collection is made from the concerned assessee. Writing Off Arrears Task To write off an arrear. Type the period for which the stay has to be granted in the Stay Dt and Stay Upto Dt fields. However. For a true picture of the arrears due. Type the arrear amount that has to be put on stay in the Stay Amt field and press the Tab key. Click the Demand menu on the main IRLA window. Click the LoV icon for the Stay Auth field and select the appropriate option from the list displayed. 12. Select the Granted radio button under the Stay Status section. the write-off can be marked as non-active. Click the EXIT icon. Click the SAVE icon. 13. 9. 17. Type the reference number of the application in the Appln Ref field and press the Tab key. 10. Select the Writeoff Details option.7. Click the LoV icon for the Stay Type field and select the appropriate option from the list displayed. Click the OK button. you need to access the IRLA module in the ITD application. 14. Type the remarks in the Remarks fields. 8. 18. Writing Off Arrears Concept IRLA allows you to write off an arrear that has become irrecoverable due to reasons such as death of the assessee or liquidation of the company. 15. Type the date of the application in the Appln Dt field and press the Tab key. you should remove all irrecoverable demands.

The system offers flexibility for working out the installment due dates and amounts. Type the write off date in the Writeoff Dt field. 9. 4. Type the amount to be written off in the Writeoff Amt field and press the Tab key. The Demand Details are displayed on the screen. 16. Click the LoV icon for the Writeoff Reason field and select the appropriate option from the list displayed. Type the write off reference in the Writeoff Ref field and press the Tab key. 6. This can be done by allowing the assessee to pay in installments. 10. you may need to extend the time for the payment of the arrear.Fig: The Maintain Write Off screen 3. Click the OK button. 8. Granting Installments Concept In certain cases. Type the write off reference date in the Writeoff Ref Dt field and press the Tab key. You can either directly enter the due dates and amounts for the installment plan Page 299 of 329 . Type the PAN of the assessee in the PAN field and press the Tab key. subject to conditions as you may think appropriate for the case. Click the LoV icon for the Writeoff Auth field and select the appropriate option from the list displayed. 12. Click the SAVE icon. 7. Click the EXIT icon. IRLA allows you to grant installments on full or part of an arrear amount. Type the remarks in the Remarks fields. 11. 14. Click the Select Demand button and select the appropriate option from the list displayed. Click the OK button. Select the Granted option under the Writeoff Status section. 5. 13. 15.

Click the Demand menu on the main IRLA window. 6. 2. you need to access the IRLA module in the ITD application. The Maintain Instalment screen is displayed.or let IRLA generate the due dates and amounts based on the specified parameters. If any one installment is not paid by the defined due date: The assessee is deemed to be in default for the balance amount outstanding. 5. The Active Demands window is displayed. Fig: The Maintain Instalment screen 3. you can print the installment letter and the relevant challans. 4. To grant installments: 1. Type the assessment year in the Ast Yr field and press the Tab key. If the installment plan is not adhered to. Type the PAN of the assessee in the PAN field and press the Tab key. Select the Instalment Details option. The Demand Details are displayed on the screen. After defining the installment dates and amounts. The other installment or installments shall be deemed to have been due on the same date as the installment actually in default. Page 300 of 329 . Click the Select Demand button. the assessee is considered a defaulter. Granting Installments Task To grant installments. Click the OK button.

Type the arrear amount that has to be put on installments in the Instmnt Amt field. Type the time factor in the Time Factor field. Type the installment date in the Instmnt Dt field. 12. Click the EXIT icon. 18. c. 14. When it has been outstanding for more than two years b. Type the reference number of the application in the Appln Ref field. When it has been outstanding for more than three years c. d. Type the date of the application in the Appln Dt field. Select the relevant authorization code from the drop-down list for the Instmnt Auth field.) CYU a.) a.7. When does an arrear become eligible for a write-off? (There is only one correct answer. When no payment is made within the stay period. 20. Fig: The Enter Instalment Criteria window 15. b. 11. 13. 8. Select the frequency of installments from the Unit of Time drop-down list. 21. 17. Click the Generate Inst Plan button. 9. Click the OK button. An installment plan is generated for the assessee. Type the remarks in the Remarks fields. Q1. 19. the assessee is treated as a Page 301 of 329 . When it has been outstanding for more than six months Key Points to Remember Summary IRLA allows you to grant a stay on full or part of an arrear amount. 10. When a stay is granted on an arrear When a write-off is granted on an arrear When an installment plan is granted on an arrear When a new PAN is linked to an arrear Q2. Click the SAVE icon. The Enter Instalment Criteria window is displayed. For which of the following actions does IRLA allow you to generate a letter/challan? (There is more than one correct answer. Select the Granted radio button under the Instmnt Status section. Type the number of installments and installment start date in the respective fields. 16. Click the OK button.

An assessee is treated as a defaulter if the installment plan is not adhered to. You can write off an arrear when: o It has been due for more than three years. Q1: a.defaulter. Q2: b Answers _______________________________________________________________ Notes _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 302 of 329 . o It has become irrecoverable by all means open to the ITD. IRLA allows you to grant installments on full or part of an arrear amount as per the specified parameters. A stay letter can be generated when a stay is granted. c.

AD&CR: Contains all cases of uncollected demands created before the current financial year. By the end of this topic. IRLA maintains a register. To generate a CD&CR report: 1. Generate and query summary ledgers. the entire register is printed. At the beginning of a financial year. To generate a CD&CR report. you will be able to: Generate CD&CR reports. In this topic. you can generate various reports and queries by specifying one or a combination of parameters. The D&CR is of two types: CD&CR: Contains all cases of demands raised during the current financial year. Generating Reports Concept To keep a record of all demands raised and collections made from the assessees. Generate and query ledgers. This is called the Demand and Collection Register (D&CR). you will learn how to generate and query ledgers and summary ledgers. all arrears due from the CD&CR are brought forward/transferred to the AD&CR. you need to access the IRLA module in the ITD application). you will learn how to generate Current Demand and Collection Register (CD&CR) reports and Arrear Demand and Collection Register (AD&CR) reports.Generating Reports and Ledgers in IRLA Topic 38: Generating Reports and Ledgers 30 minutes (Self Study) Duration An Overview Concept In the IRLA module. Click the Reports menu on the main IRLA window. In addition. Generate AD&CR reports. Generating a CD&CR Report Task This report gives all the CD&CR entries within the time frame specified. IRLA allows you to generate CD&CR and AD&CR reports based on specific parameters. Page 303 of 329 . If no parameters are specified.

Fig: The Reports menu 2. Use the report ID for checking the status of the report and downloading it. 5. 4. Fig: The Current Demand and Collection Register screen 3. The Page 304 of 329 . Type the specific period for which you require the CD&CR report in the Date from and to fields. A message specifying the report ID and destination name appears. Click the drop-down arrow for the Destination Type field. Click the GEN icon. The report is generated as per the scheduled time and date specified in the parameter form. The Current Demand and Collection Register screen is displayed. Select the Current Demand Collection Reg option.

report will be downloaded to the C:\ITDSPOOL folder on your computer. Fig: The CD & CR Report Generating a AD&CR Report Task This report gives a list of all the AD&CR entries. The Parameter Screen For Defaulters List screen is displayed. Use the destination name to identify the report in this folder. Select the Defaulters List option. you need to access the IRLA module in the ITD application. Fig: The Parameter Screen for Defaulters List screen Page 305 of 329 . Click the Reports menu on the main IRLA window. To generate an AD&CR report. 2. To generate a AD&CR report: 1. It also includes a list of the stayed demands and the demands for which installments or write-offs have been granted.

you can enter a range as the criteria. Click the LoV icon for the Assessee Type field and select the appropriate option from the displayed list. The report is generated as per the scheduled time and date specified in the parameter form. or write-off terms For date or amount. installment. The report will be downloaded to the C:\ITDSPOOL folder on your computer. Click the OK button. Based on the parameters. A message specifying the report ID and destination name appears. 4. Some parameters that you can use while querying ledgers: PAN Assessment year Transaction date Transaction due date Transaction amount Assessee type Stay. 5.3. Fig: The AD & CR Report Generating Ledgers Concept IRLA allows you to query data based on the parameters specified by you. Use the report ID for checking the status of the report and downloading it. IRLA displays: A list of transactions mapping to all parameters A list of transactions within each assessment year for the PAN You can specify any number of parameters in any combination. Use the destination name to identify the report in this folder. Click the GEN icon. If you do not specify the parameters. IRLA provides a comprehensive ledger for Page 306 of 329 .

The Individual Running Ledger Account Query screen is displayed. Task To query a ledger: 1. you need to access the IRLA module in the ITD application. Select the Ledger Query option. Click the Queries menu on the main IRLA window. Fig: The Individual Running Ledger Account Query screen Page 307 of 329 . Note: You can only query data for assessees under your jurisdiction.each assessee and you can select a particular entry in the ledger to view the complete details. Fig: The Queries menu 2. Querying Ledgers To query a ledger.

To view the details of the PAN for the next assessment year. Click the OK button. The Summary Ledger Query screen is displayed. Page 308 of 329 . Click the Queries menu on the main IRLA window. Fig: The results of querying a ledger 8. 2. The details for the next assessment year are displayed. 7.3. Select the Demands Only checkbox. Click the EXEC icon. 6. Querying Summary Ledgers To query a summary ledger: Task 1. click the PAN field. Click the LoV icon for the Assessee Type field and select the appropriate option from the displayed list. To view the details of the next PAN. Type the period of the assessment years for which you require the data in the Assessment Year: From and To fields. 9. 5. Click the RIGHT icon (an arrow pointing to the right). click the DOWN icon (an arrow pointing downwards). The details of the next PAN are displayed. Select the Summary Ledger Query option. 10. 4. The results of the query are displayed in the order of the PAN numbers and the assessment years for each PAN.

Which of the following parameters can you specify to query data in the IRLA module? (There is more than one correct answer.Fig: The Summary Ledger Query screen 3. Demands raised during the current financial year Uncollected demands Stayed demands Interest charged on demands Written-off demands Q2. c.) Page 309 of 329 . Q1. d. 6. The summary ledger details for the assessee are displayed. 4. Click the EXIT icon.) CYU a. Click the ENT QRY icon. Which of the following information does the AD&CR report provide? (There is more than one correct answer. 5. Type the PAN of the assessee in the PAN field. e. Click the EXEC icon. b.

IRLA maintains the D&CR with records of all demands raised and collections made from the assessees. f. c. d. Assessee’s name PAN Assessee’s address Transaction date Assessee type Arrears due from the assessee Key Points to Remember Summary The IRLA module supports generation of various reports and queries by specifying one or a combination of parameters. e. d.a. IRLA provides a comprehensive ledger for each assessee. Q2: b. the query provides a list of all transactions satisfying the input parameters and includes all transactions within each assessment year for the PAN. The D&CR is of two types: o CD&CR o AD&CR You can generate the CD&CR and AD&CR reports as required by specifying the parameters. Q1: b. When using IRLA to query data. e. c. b. e Answers _______________________________________________________________ Notes _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 310 of 329 .

_______________________________________________________________ Notes _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ _______________________________________________________________ Page 311 of 329 .

Click the Remarks field and type a remark on the event. Question: How do I update assessee event details? To update assessee event details. Page 312 of 329 . Click the Maintenance menu on the AIS main screen. 9. Click the ENT QRY icon. 7. first name. 3. 8. and middle name of the assessee’s father Date of birth of the assessee Question: Do I need to perform the same steps for adding as well as updating assessee events? You can add assessee events by specifying the event code. However. Select the appropriate event code. Topic: Application-related FAQs Question: What are the core fields of PAN? The core fields of PAN include: PAN AO code Surname. perform the following steps: 1. 2. the system will delete PAN data from all the relevant tables of AIS.Appendix A – Frequently Asked Questions AIS Topic: Process-related FAQs Question: If the data for PAN to be deleted does not exists in the AST or OLTAS table. Select the Assessee Event Details option. you need to start by clicking the ENT QRY icon to run a query and then selecting the appropriate event and updating the same. Click the EXEC icon. This displays the existing event details of the specified PAN. 5. Note: You cannot update the values in the PAN and the Assessee Name fields. for updating assessee events. 6. 4. Click the Event Date field and update the event date. and middle name of the assessee Surname. This displays the ASSESSEE EVENT MAINTENANCE screen. from the Event Code drop-down list. from where will the system delete the PAN? If the data for a PAN to be deleted does not exists in the AST or OLTAS table. such as DEATH or DISSOLUTION. first name. Click the SAVE icon. Type the PAN in the PAN field.

Click the DEL icon. Grey: Fields are displayed in grey when you click the data in any field in white color to restore it. Question: After a report is generated in AIS.Question: How do I delete the event details of an assessee? To delete assessee event details. 6. it is saved on the application server. where is the report saved by default? After a report is generated in AIS. Select an event code from the Event Code drop-down list. perform the following steps: 1. click any of the fields in this section and then click the Select All button. Question: I am unable to select all the values in the Assessee Name fields under the Previous values section. Click the EXEC icon to retrieve the available records related to the selected event code. 5. White: Fields displayed in white implies that the data in these fields has been changed and can be selected for restoration by clicking the data in these fields. you can click the field to remove it from the selected fields for restoration. What should I do? To select all the values in the Assessee Name section. For any filed that is displayed in grey color. Question: After downloading a report to a local machine. Note: You can also retrieve a record for deletion by clicking the ENT QRY icon and specifying the PAN. these fields cannot be selected for restoration. 3. Click the LEFT icon or the RIGHT icon to move to the next or previous records. You can then download the report from the server to your local machine. where is the report stored? After the download is complete. the report is deleted from the allocated directory in the server and is stored in the ITDSPOOL folder in the C drive on your local machine. Click the ENT QRY icon on the ASSESSEE EVENT MAINTENANCE screen. Click the SAVE icon to save the deletion. Question: What is the significance of the differently colored fields on the Restore Assessee Details Present While Updations screen? The data on the Restore Assessee Details Present While Updations screen may be displayed in three different colors: Violet: Fields displayed in violet implies that the data in these fields have not been updated during transactions. 2. Page 313 of 329 . Therefore. 4.

Question: Can I initiate processing return-wise? No. Question: What if PAN is not known? If PAN is not known. it is important to click the Reviewed checkbox and then click the SAVE icon. such as the AO code? To check the details of an assessee: 1. After entering the return. type the PAN and the assessment year to query the return. You can query or update the details of an already existing return. This screen shows the AO code for the assessee. you cannot make any corrections to it.AST Question: What will be the last bundle number if no bundle exists for a given year? If no bundle exists for a given receipt year then the last bundle number is zero. then the corresponding name is populated automatically by typing PAN in the PAN field. Initiating the processing of returns is a mandatory step. you will have to enter the name of the assessee. Question: I have added a return to a bundle that has already been initiated. then click the Next icon and type the new return details. What should I do? In most cases. Question: How can I check the details of an assessee. Question: How can I add more records for the same criteria? If you want to add more records for the same criteria after executing a query. Question: I have added the returns but I’m unable to initiate that bundle for processing. 2. Once a return has been processed u/s 143. Initiation can be done only for bundles. Question: Will I be able to process returns without initiating them? No. Question: Can I make corrections to an already entered return? Yes. Do I need to initiate processing for the bundle again? Page 314 of 329 . You cannot initiate processing return-wise. this happens because the returns in that bundle have not been marked as reviewed. All the returns in the bundle are initiated for processing together. You will not be able to process returns without initiating them. Click the Assessee Details button to display the Assessee Details screen. If PAN is known. On the Return Acknowledgment Sheet screen.

Click the Record menu on the menu bar and select the Remove option. you need to de-initiate it. However. The return is deleted from AST. Type the bundle AO code. 2. initiate the un-initiated bundles one-by-one. Question: Can I initiate multiple bundles together? Yes. and the acknowledgement in the appropriate fields. Click the Record menu on the menu bar and select the Remove option. Question: I have added a return in AST but it does not appear when I want to initiate it for processing. 6. Click the ENT QRY icon. Navigate to the Start Date field by pressing the Tab key. After entering the return in AST. Click the SAVE icon. receipt year. This de-initiates the return. Click the SAVE icon. the Department is in the process of getting this functionality integrated in AST. access the record that you wish to delete. Question: How can I delete a return that has been initiated? To delete a return that has already been initiated. you can query the bundles for an AO code and year and then. Click the Return Details button to navigate to the return screen. Question: Can I initiate multiple bundles belonging to a specific receipt year in one go? No. What should I do? This mostly happens when the return has not been marked as reviewed on the Returns screen in AST. 10. The bundles with the Create Status value as Not Created need to be initiated.Yes. 4. 3. 8. 5. it is important to select the Reviewed checkbox and then click the SAVE icon on the toolbar. Click the Processing menu on the menu bar and select the Processing u/s 143(1) option. Click the EXEC icon to execute the query. 7. As of now. To de-initiate and delete a return. perform the following steps: 1. 9. 11. Question: The system has calculated a lot of interest for a return that was filed late by only a week. you will not be able to initiate multiple bundles belonging to a specific receipt year in one go. What could be the reason? Page 315 of 329 . In results of the query. Click the EXIT icon. The bundle needs to be re-initiated every time a return is added to a bundle.

3. the status of the return does not change from 'In Progress' to 'Completed'. you can access the return acknowledgment sheet after querying a return by clicking the Return Details button on the Processing screen. however. details screen is displayed. Why? The status of a processed return will change to Completed only after the Print Results button is clicked. Question: How can I query all returns filed on a particular date? To query all returns filed on a particular date. 2. Select the Processing u/s 143(1) option. Click the ENT QRY icon or press the F7 key to enter a new query. Therefore. check the date of filing. an incorrect amount of interest may be calculated. Click the SAVE icon. after processing and saving a return. Question: I have a return with a refund. Click the Bank Details button. Update or add the bank details of the assessee. Type the appropriate date in the Date Filed field.The system calculates interest based on the date of filing entered while adding the return. Question: I have processed a return and saved it. Click the Refund Address button on the Demand Processing screen. Click the EXEC icon or press the F8 key to execute the query. 3. Click the Processing menu on the main AST window. The Refunds due to Regular Demand screen is displayed. 2. Page 316 of 329 . perform the following steps: 1. From where can I update or add the bank details of the assessee? To update the correspondence address of the assessee. If this date is entered incorrectly. Click the EXIT icon to return to the Demand Processing screen. remember to click the Print Results button as well. The Processing screen is displayed. 2. 3. Click the Refund Details button on the Demand Processing screen. AST will display all returns for the specified date. Question: I have a return with a refund. 5. 4. 4. From where can I update the address of the assessee? To update the correspondence address of the assessee. Clicking this button writes the result of the processing in the system and updates the status. perform the following steps: 1. perform the followings steps: 1. The Assessees bank acc. Type the updated address of the assessee in the Address field. Tip: Use the UP and DOWN icons to navigate between different returns. If you suspect that the interest has been computed incorrectly. Question: Can I access the return acknowledgment sheet after querying a return? Yes.

can I reissue the check for the assessee? Yes. In the Rectification Application section of the Rectification Order screen. do not give any credit. do not give any credit. Question: What to do if I do not find any corresponding tax entries in AST? If you do not find any corresponding tax entries in AST. you can add multiple rectification applications. You cannot delete a return after it has been processed. Click the EXIT icon. Question: What to do if TDS is claimed by the assessee but there are no corresponding tax entries in the system? If TDS is claimed by the assessee but there are no corresponding tax entries in the system. 4. Question: How can I change the rectification application from the Rectification Order screen? To change the rectification application from the Rectification Order screen: 1. Click the SAVE icon. 5. Question: Once I cancel a check. Follow the Department’s instructions. The new application will automatically overwrite the current application. Select a new rectification application from the list.Tip: Refer to the return submitted by the assessee for information related to the bank details. Question: Do I have to create separate rectification orders for all the rectification applications? No. Under the refund banker scheme. Question: Can I delete a return after it has been processed? No. Click the LoV icon for the Reference Appeal Number. 2. you can issue cheques only to the Department or for cases where proceedings have been done manually. you issue another check to the assessee depending on the reason indicated for cancellation. Question: Which refund vouchers can I modify? You can only make changes to the refund vouchers that have been issued by you. AST allows you to create a single rectification order for more than one rectification application. Page 317 of 329 . Once a check is cancelled. Date Filed and Section combination to view a list of valid values.

Page 318 of 329 . you can delete a report you have generated but only if it has not been finished successfully. Question: Can I delete a report I have generated? Yes. you need to install the printer supporting PRT file before printing the voucher. you can delete a report you have generated but only if it has not been finished successfully. If you don’t have the file on your computer. Check if your system has the OLAP file. the OLAP file is required to print refunds. Question: Can I delete a report I have generated? Yes. Question: After completing everything.Question: Why am I unable to print the refund vouchers? In the 3-Tier version of the ITD application. contact DITS. I am unable to print the refund voucher. What could be wrong? In the 3-Tier version of the application.

IRLA uses the following matching criteria: Old PAN/GIR match: Compares the old PAN/GIR from the manual AD&CR entries with the earlier PAN/GIR in the PAN-assessee database. and ‘. Address match: Compares the string formed by the numeric contents of the address appearing in the manual AD&CR entries with the similar string formed by the residential address or the official address in the PAN-assessee database. Alternatively. GIR characters such as ‘-’. middle name. IRLA Topic: Process-related FAQs Question: What are the matching criteria that IRLA uses for linking purposes? For the linking purposes. ‘/’. For matching. Click the EXEC icon and check if the updated challan is listed under valid or invalid challans.OLTAS Topic: Application-related FAQs Question: How can I check if I have successfully corrected the challan details? After you have saved the correction: Click the Exit icon to return to the Challan Details screen. Page 319 of 329 . and surname in the PAN-assessee database. The only exception is that first and middle name in the PAN-assessee database are not included as the name of a company is stored as the surname in the PAN-assessee database. For non-individual assessees. The match is treated successful even if the ‘Manual AD&CR Entry’ old PAN/GIR is a substring of the earlier PAN in the PAN-assessee database. A31 can also appear as 31A. you can click the Correct Records button and check if the updated challan appears on the list. the same criteria is used. If this match is successful. it is printed as a probable match. If this match is found. Name match: Compares initials from the manual AD&CR entries with the first characters of first name. the last part of name from manual AD&CR entries is compared to the surname in the PAN-assessee database.’ are ignored and the single character is swapped with the number part of the GIR. For example.

Write-Off Authority Codes Code A B C D Remarks ACIT/ITO CBDT/CCIT CIT DCIT 2. Stay Type Codes Code F A Remarks Fixed date for stay Appeal dependent 2. Stay Reason Codes Code A R O Remarks Appeals Restriction on remittance Others 3. Stay Authority Codes Code HC SU AT SC IT Remarks High Court Supreme Court Income Tax Appellate Tribunal Settlement Commission IT Authority Question: Codes for Write-Off 1.Topic: Application-related FAQs Question: Codes Related to Stay 1. Write-Off Reason Codes Code D I U A L S N Remarks Death Insolvency Untraceable Left India Liquidation Firm dissolved and business discontinued No attachable assets Page 320 of 329 .

Question: Codes for Granting Installments Installment Authority Codes Code A B C D Remarks ACIT/ITO CBDT/CCIT CIT DCIT Page 321 of 329 .

Solution: Type a valid AO Code or select a valid AO Code using the LoV option.%P of this group. Error: E 21477: Restoration request can't be entered as %P not found in Deleted PAN database. Solution: Type a different PAN. Solution: Ensure that the issuing authority that you have specified is compatible with your designation and code. Cause: You do not have the authority to confirm or create a transfer order. Cause: You cannot delete a transfer order for which transfer order list exists. Cause: You have entered an invalid or incorrect AO code. Cause: You entered a PAN that is connected to various other PANs in the database. Error: E 21271: This transfer order has already been confirmed/executed. Page 322 of 329 . Cause: You entered an invalid PAN. Solution: Delete the transfer lists one by one and then try to delete the transfer order. Restoring PANs Error: E 21475: Restoration request can't be entered as chaining exists for the PAN(s) .Appendix B – Troubleshooting AIS Creating Transfer Order Error: E 21251: Insufficient authority for this operation on transfer order %P. Solution: Type a valid PAN. Error: E 21259: Can not delete transfer order %P. Cause: You entered a PAN that has not been deleted. Cause: You have included a PAN in transfer movement list that does not fall under your jurisdiction. Error: E 21476: Restoration request can't be entered as %P not found in PAN database. %P list entries exist. Solution: Remove this PAN and type a PAN that is under your jurisdiction. Error: E 21277: Insufficient authority to transfer the PAN %P. Solution: Type a PAN that has been deleted. Cause: You have chosen to build transfer order list for a transfer order that is already confirmed or executed. Solution: Type a sequence number that corresponds to an unconfirmed transfer order. Contact AIS Administrator at RCC. Making a Request for Transferring Individual PANs Error: E 21256: Enter a valid AO code.

Cause: You entered a PAN that is under the restoration process. Adding Assessee Events Error: E 21231: Enter a valid PAN. Change it with retained PAN . Cause: You have not specified any value in the Linked-to PAN field. Solution: Type a PAN that is not under any restoration process. Solution: Type an event date that is not less than the date of birth of the assessee or date of incorporation of the company. Your information for this event will be lost. Deleting a PAN Error: 21501 E: This PAN has been deleted in deduplication process. Solution: Type different PANs in the Source PAN and Linked-to PAN fields. Solution: Specify the event code or the PAN again. You can not proceed with this PAN until the process is completed. Page 323 of 329 . Cause: You typed an invalid PAN. Error: E 21238: Enter event date greater than date of birth. Solution: Type a valid PAN in the Linked-to PAN field.Error: E 21537: This PAN is under restoration process. Cause: The status and event that you have specified are not compatible. Solution: Type a PAN that is not under any restoration process. Error: E 21232: PAN and Link PAN must be different Cause: You typed the same PAN in both the Source PAN and Linked-to PAN fields while specifying the event details. Error: E 21538: This PAN is under restoration process. Error: E 21235: Event code is being changed. Solution: Type a PAN that has been retained by the system. Cause: You entered a PAN that is under the restoration process. Error: E 21240: Enter an assessee with a valid status for this event. Cause: You have entered or queried a PAN that has been deleted. Solution: Type a valid PAN. Cause: The event date that you have specified is before the date of birth of the assessee or date of incorporation of the company. Error: E 21233: Link to PAN must be entered. Solution: Either click the OK button to continue with the changes or click the Cancel button to discard the changes. Cause: You attempted to change the event code.%P after comparing the details through AIS -> Queries -> Deleted/De-Activated PAN Details.

Error: Bundle Number Range should be between below %P and %P Cause: The Bundle Number Range with ‘From’ is not less than the Last Bundle Number or ‘To’ is not equal to Last Bundle Number. Initiating Processing Error: E-26080: Please specify some Bundle to create processing on line. Solution: Ensure that the Bundle Number Range with ‘From’ is less than the Last Bundle Number and ‘To’ is equal to Last Bundle Number. has already been printed.’ appears. A message ‘Your request for owning up of PAN has been initiated. Solution: Click Ok in the error message box. Cause: Returns exists for at least one bundle in the given range. AST Creating a Bundle Error: Bundle Number Range should start from %P Cause: The Bundle Number Range ‘From’ is not equal to the Last Bundle Number + 1. Solution: Ensure that all the bundles are empty in the given range.Generating Reports in AIS Error: 38094 E: Report File Names(s) corresponding to the selected report(s) must be entered. Solution: Type the different inputs for the generation of report. Cause: The On Line button was clicked without specifying the bundle for which processing needs to be initiated. Cause: You have not entered or deleted the report file name(s) corresponding to the selected reports. which you supplied for generation of report. RRR Error: The PAN is under the jurisdiction of AO %p. Solution: Ensure that the Bundle Number Range ‘From’ is equal to the Last Bundle Number + 1. Cause: The input. Do you wish to own the PAN? Causes: PAN does not exist in the system. Processing on the PAN can be done only after transfer. Solution: Type a report file name for each of the selected reports(s). Solution: Query on a bundle before clicking the On Line button. Error: 38177 E: Report %P contains no data or already printed. Page 324 of 329 . Deleting a Bundle Error: Cannot delete Bundle because Return exists for a bundle in the given range.

Issuing Refunds Error: E-AST26370: Letter has not been generated. Cause: You have tried to reprint intimation sheet for non-processing type proceeding. Rectification Application and Order Error: Rectification Application must be specified to create a Rectification Order Cause: Rectification order cannot be created without specifying any rectification appeal. Remove the other order initiations to proceed further! Cause: This error message is displayed while processing a return if more than one return have been initiated for the same PAN and assessment year in AST. Solution: Generate the letter for the unpaid refund and then update the response for it. You can delete the additional copies of the return from the Processing screen. Cause: The received option was selected without generating the letter for unpaid refunds. Error: 26190: Please select the 'Creation' option before clicking that button. Solution: Select Yes as creation option. Cause: The On Line button was clicked without saving the Creation status of the bundle that needs to be initiated as Yes. Error: E-AST26086: This Return cannot be processed because a revised return exists after this return. Page 325 of 329 .Error: Please select the ‘Creation’ option before pressing that button. Solution: Query the latest return. Solution: Reprint intimation sheet for processing only. Processing Returns u/s 143(1) Error: E-AST26999: This order cannot be passed as more than one order initiation is available for this Pan and Assessment Year. Proceeding Outputs and Queries Error: E-26487: Intimation sheet can be re-printed for processing only. Cause: You have clicked On Line button to initiate the proceeding for a bundle without selecting Creation option. Please generate the letter first. Solution: Delete the duplicate copies of the return in AST so that only one return exists. Cause: You have clicked Adjustments & Demand button from the screen used for processing u/s 143(1) but a latest return exists after this current return that you are wanting to process. Solution: Select and save the Creation status of the bundle that needs to be initiated as Yes before clicking the On Line button. Solution: Ensure that you specify Rectification Application for which rectification order has to be created.

Solution: Type remarks after updating challan details. Page 326 of 329 . Solution: Reprint demand notice for a non-processing type proceeding. Cause: You have tried to reprint challan but the current payment exceeds the gross demand. Cause: No remarks were entered in the Remarks field after the updating PAN/TAN. Error: E-26489: Demand notice cannot be re-printed for processing. OLTAS Claming Suspense Challans Error: E-TAS 31178: PLEASE ENTER REMARKS FOR UPDATION OF PAN/TAN. Solution: Type remarks after updating PAN/TAN. Solution: Reprint challan where payment is lower than the gross demand. Correcting Challan Details Error: E-TAS 31178: ENTER REMARKS Cause: No remarks were entered in the Remarks field before save the changes in the challan details. Cause: You have tried to reprint intimation sheet for processing.Error: E-26488: Challan cannot be re-printed if net demand is zero or less.

The group may be defined by any geographical area. C Charge: The jurisdiction of a CIT. 10 lakhs. J Jurisdiction: The group of assessees being assessed by an AO. Page 327 of 329 . W Ward: The jurisdiction of an ITO. R Range: The jurisdiction of a DCIT. Transfer Order List: A group of assessees selected for transfer in a specific transfer order. Region: The jurisdiction of a CCIT. The jurisdiction of an officer who does not directly assess any assessees is defined as the group of assessees formed by combining the jurisdiction of all AOs under that officer. Delhi and Mumbai are areas. The selection of assessees is done on the basis of certain criteria such as status. income levels of the assessee. the old AO code. Circle: The jurisdiction of an ACIT. or contractors) of assessees. lawyers. if 10 assessees are being transferred through one transfer order. then there will be 10 different transfer movements for that particular transfer order. Later. or class (doctors. the reference database in CIB is used to populate PAN for parties. This reference database is created on the basis of records existing in AIS. employer’s name.Appendix C – Glossary AIS A Area: A logical combination of one or more regions for the purpose of assigning unique codes to AO. For example. or nature of business. T Transfer Movement: A single assessee’s transfer under a specific transfer order. and the new AO code. defined by the combination of PAN. Reference Database: A reference database of PAN created in CIB. S Special Range: The jurisdiction of a DCIT who directly assesses taxpayers whose returned income is greater than or equal to Rs. For example.

Read with Section: A section that is read with the main section to pass an order. modified. Processing Year: The year in which transactions are processed. P Parameter Form: A form where you need to provide the required inputs for generating a report. ITDSPOOL Folder: A folder in the C drive on your local machine where all reports generated by the ITD application are downloaded. R Record: A block that displays a row from the database. Rectification Order: An order passed after a hearing by the AO. and ITAT accepting or rejecting the corrections requested by the assessee in the rectification application. I Internal Audits: Audits conducted by the ITD staff to check the assessments made and detect mistakes at the early stage so that timely remedial actions can be taken. CIT Appeal. D Date of Service: The date when the order will be served to the assessee. Rectification Application: A written petition filed by the assessee requesting for certain corrections in an order passed by the Department. S Stop Filers: Assessees who have stopped filing their returns after a few assessment years. Date of service is important because any delay from the assessee’s end in responding to the order or notice is calculated based on the date of service. or deletes a record. Revenue Audits: Audits conducted by the office of C&AG of India to check the revenue receipts and ensure that there is no revenue leakage. B Bundle: A collection of returns received during a particular financial year.AST A Audit Objection: An objection raised by the audit cell or C&AG. Page 328 of 329 . N Non-Filers: Assessees who have not filed their returns for an assessment year. When an operator creates. modifies. that action causes a corresponding row in the database to be automatically created. CIT Admin. or deleted when the transaction is saved.

The Pr.Suo Moto: A written petition filed by the assessee requesting for certain corrections in an order passed by the Department. O OLTAS 31: OLTAS 31 is a feature of the OLTAS module that allows officers to check the total collection and refund amount for their jurisdiction. P Principal Chief Controller of Accounts: The apex authority of the accounting organization of the CBDT. I ITDSPOOL Folder: A folder where all the reports generated by the ITD application are downloaded. the assessee is not treated as a defaulter. OLTAS C Challan Identification Number: A unique identification number assigned to each challan at the time of making tax payment.CCA has been assigned the functions relating to accounting of all receipts and refunds pertaining to direct taxes.CCA is based in New Delhi and operates through Zonal Accounts Offices (ZAO) across the country. that is an AO having all deductors whose name starts with a specified letter. During the period of the stay. S Stay: The extension provided by an AO to an asseesee for the payment of taxes in view of an appeal presented by the assessee. Page 329 of 329 . The taxpayer will mention this number in the ITR form. IRLA C Cut-Off Limit: The minimum amount of interest below which notices cannot be sent to an assessee. The group may also be defined using the nature of payment or nature of collection of the deductor. CIN is used to identify a challan in OLTAS. J Jurisdiction: The group of deductors being assessed by an AO is called the jurisdiction of that AO. F Flat Files: Data files in a specific format ready to be uploaded in the ITD application. The Pr. S Suspense Challan: A challan that has incorrect PAN/TAN or PAN under the deduplication process. The group may be defined either alphabetically.

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