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Step by Step Guide For Return Mismatch Verification
Step by Step Guide For Return Mismatch Verification
e-Sahyog
(e- )
Contents
1. About e-Sahyog ..................................................................................................................................... 4
1.1 Overview.........................................................................................................................................................4
1.2 How to view information and submit response .........................................................................................4
1.3 Processing of Response ..............................................................................................................................4
2. Step by Step Guide ............................................................................................................................... 5
2.1 How to Login to e-filing portal ......................................................................................................................5
2.2 How to access About e-Sahyog&Step by Step Guide .......................................................................5
2.3 How to view the information related to the mismatch ..............................................................................6
2.4 How to submit online response if the taxpayer does not have knowledge about the information
displayed ........................................................................................................................................................9
2.5 How to submit detailed response if the taxpayer has knowledge about the information displayed 10
2.6 How to respond if the value shown under Third Party Information is wrong ......................................12
2.7 How to respond if the mismatch is on account of information relating to different PAN/AY ............12
2.8 How to respond if the information/transaction was not correctly accounted for in the I T Return ...13
2.9 How to respond if the mismatch has a an explanation ..........................................................................13
2.10 How to fill detailed response in Part B .....................................................................................................14
2.11 How to submit the response ......................................................................................................................22
2.12 How to take a printout of the response submitted ..................................................................................22
2.13 How to submit response for the remaining mismatch issues if the taxpayer logs out ......................23
Annexure 1: List of Issues.......................................................................................................................... 25
Annexure 2: Issue wise Instructions to submit response ...................................................................... 27
1. Transfer of property reported in AIR but capital gains is not declared in Return of Income. ...........27
2. Value of property transferred as reported in AIR is higher than the value of property transferred
as reported in Return of Income. ............................................................................................................30
3. Payment of compensation on acquisition of immovable property as shown in TDS return filed by
acquirer is more than sale consideration reported in the Return of Income ......................................33
4. Payment of compensation on acquisition of immovable property is shown in TDS return filed by
Government but capital gains is not declared in Return of Income. ....................................................36
5. Amount paid/credited as per 26 AS (194C and/or 194J) but no income from business/profession
declared in Return of Income ....................................................................................................................39
6. Amount paid/credited as per Form 26 AS (Section 194C and 194J) is more than the gross
turnover or gross receipts shown in Return of Income ..........................................................................42
7. Amount paid/credited reported in Form 26 AS (Section 194I) is significantly more as compared
to the income from house property as shown in Return of Income .....................................................45
8. Amount paid/credited in Form 26 AS (Section 194I) is significantly more as compared to the
rent/annual lettable value as shown in Return of Income .....................................................................48
9. Amount paid/credited as interest and winnings from lottery, crossword puzzle, races etc. in
Form 26 AS is more than the Income from other sources shown in Return of Income ....................51
10. Amount paid/credited as interest in Form 26 AS is more than the interest income shown in
Return of Income.........................................................................................................................................54
11. Turnover from services reported in Service Tax Return but no income from business/profession
declared in Return of Income ....................................................................................................................57
12. Higher turnover reported in Service Tax Return as compared to gross turnover or gross receipts
reported in Return of Income.....................................................................................................................59
Annexure 3: Sample Response PDF ....................................................................................................... 61
1. About e-Sahyog
1.1 Overview
Income Tax Department (ITD) has launched a new initiative e-Sahyog with a view to reduce
compliance cost, especially for small taxpayers. This initiative is in line with the governments
commitment under Digital India to e- enable public services for the benefit of the citizens.
Traditionally, when Income Tax Department (ITD) found mismatch in information shown in the
Income Tax Return with the information submitted from third parties in the form of Annual
Information Return (AIR), TDS Statement etc., the cases were selected for scrutiny. The list of
such mismatch related issues is provided in Annexure1.
e-sahyog is a Pilot Project to provide an online mechanism to resolve mismatches in income
Tax return without requiring taxpayers to attend the Income Tax Office.
Step 3: Submit online Submit online response (Follow Step by Step Guide to e-
response Sahyog available on the e-filing portal).
The taxpayer just needs to visit the e-filing website and log in with their user-ID and password
for the e-filing portal. On the home screen itself, the taxpayer will get the information about the
Return Information Mismatch under the tab My Pending Actions. The taxpayer will be provided
the information submitted by the taxpayer to the ITD in the Return of Income as well as the
information received by the ITD from the third party. The taxpayer will be able to submit online
response on the issue. Issue wise instructions are provided in Annexure 2. If the taxpayer
needs any further clarification/information, query may be sent to esahyog@incometax.gov.in.
d) Inside the e-Sahyog there will be links for About e-Sahyog and Step By Step Guide
e) By clicking on About e-Sahyog, the PDF document containing the overview of the e-
Sahyog can be downloaded.
f) Step By Step Guide can be downloaded by clicking on the link Step By Step Guide
h) In case if there is any mismatch issue, the same will be visible under the e-Sahyog tab.
f) The ITR can be viewed by clicking on the hyperlink for the ITR in the main instructions at
the bottom of the screen.
g) Form 26AS can be viewed by clicking on the hyperlink for the Form 26AS in main
instructions at the bottom of the screen.
2.4 How to submit online response if the taxpayer does not have
knowledge about the information displayed
a) If the taxpayer does not have knowledge about the information displayed under
Mismatch Related Information, appropriate response can be provided under Part A
(Preliminary Response). After that, the taxpayer needs to press the button Next. (For
further steps in such case refer to para 2.11)
b) No detailed response (Part B) is required if first option under preliminary response (Part
A) is selected. Submission of detailed response (Part B) is mandatory only in cases
where second option under preliminary response (Part A) is selected.
e) Please read the instructions carefully before submitting the response as well as
appearing against each field.
2.6 How to respond if the value shown under Third Party Information is
wrong
Under the section Mismatch Response, select the appropriate response (The value
shown under Third Party Information is wrong).
Response ID:
Property Address:
Date of transfer:
Full Value of consideration adopted as per section 50C for the purpose of Capital
Gains:
Property Type:
Mismatch Response:
PAN of transferor:
Full Value of consideration adopted as per section 50C for the purpose of Capital
Gains related to that person in the AY above:
Explanation type:
Remarks:
It is mandatory to submit the details of all the columns viz. e-Sahyog, filling of Income
Tax Return and Related Information Summary otherwise the taxpayer will not be able to
Submit the details filed.
2.13 How to submit response for the remaining mismatch issues if the
taxpayer logs out
1) In case if the taxpayer has submitted the response for one or more mismatch issue and
logs in again to submit the response of the remaining issues, the response already
submitted will appear in blue colour.
2) The taxpayer will be required to review the response already submitted (shown in blue
colour) alongwith the submission for the remaining mismatch issues (shown in red
colour).
3) In case if the taxpayer does not review the response already submitted (shown in blue
colour) alongwith the submission for the remaining mismatch issues (shown in red
colour), an error message will be displayed for the corresponding mismatch issue:
4) The first submission of one or more mismatch issues will generate an Original pdf in
View my submission tab. After that each submission will generate a Revised pdf. In
case a person has an NMS submission from his login, then even the first submission of
e-Sahyog will go as "Revised" Only. The latest pdf (whether original or revised) will be
valid for e-Sahyog and the same will be referred by the department for further reference
with the taxpayer.
1 Transfer of property reported in Taxpayer has filed the Return of Income in ITR
AIR but capital gains is not 1/4S which does not contain the details of any
declared in Return of Income. transfer of property by the taxpayer. While the
Income Tax Department has received the details
about the transfer of the property by the taxpayer
from the Sub Registrar of the properties by way
of AIR return.
2 Value of property transferred as The value of property transferred during the year
reported in AIR is higher than the as reported in the AIR return filed by the Sub
value of property transferred as Registrar office, is higher than the Full value of
reported in Return of Income consideration adopted as per section 50C for the
purpose of Capital Gains as declared in the
Capital gains Schedule of Return of Income.
5 Amount paid/credited as per 26 Taxpayer has filed the Return of Income in ITR
AS(194C and/or 194J) but no 1/2/3 which does not contain the details of any
income from business/profession income from business/profession, while the
declared in Return of Income Income Tax Department has received the details
about amount paid/credited u/s 194C and/or
194J to the taxpayer during the year as reported
in the TDS return filed by the deductor(s)
11 Turnover from services reported in Assessee has declared turnover from services in
Service Tax Return but no income its service tax return(s) submitted to the Service
from business/profession declared Tax Department while the Income Tax Return is
in Return of Income filed in ITR 1/2/3 which does not contain the
details of any income from business/profession.
12 Higher turnover reported in Service Amount of turnover from services during the
Tax Return as compared to gross year, declared by the assessee in the service tax
turnover or gross receipts reported return submitted to the Service Tax Department
in Return of Income is higher than the amount of turnover reported in
ITR 4S.
Select Response:
1 I do not have any knowledge about the property(ies) shown under
"Mismatch Related Information"
2 I have knowledge about the property(ies) shown under "Mismatch Related
Information"
13. Please provide further details in remarks to enable validation of the response.
Select Response:
1 I do not have any knowledge about the property(ies) shown under
"Mismatch Related Information"
2 I have knowledge about the property(ies) shown under "Mismatch Related
Information"
Select Response:
1 I do not have any knowledge about the property(ies) shown under
"Mismatch Related Information"
2 I have knowledge about the property(ies) shown under "Mismatch Related
Information"
13. Please provide further details in remarks to enable validation of the response.
Select Response:
1 I do not have any knowledge about the property(ies) shown under
"Mismatch Related Information"
2 I have knowledge about the property(ies) shown under "Mismatch Related
Information"
13. Please provide further details in remarks to enable validation of the response.
Select Response:
1 I do not have any knowledge about the amount received/credited shown
under "Mismatch Related Information"
2 I have knowledge about the amount received/credited shown under
"Mismatch Related Information"
Part B Detailed Response (Summary) [Add new row]
Response ID Submitted on
1 XX-XX-XXXX View
2 XX-XX-XXXX View
5. a). In case if the whole/part of the amount received/credited belongs to you, your own PAN is to
be filled
b). In cases where whole/part of the amount received/credited belongs to any other person, PAN
of such other person is to be filled.
Please Note: In case if the amount received/credited belongs to more than one person or taxable
in different assessment years, separate response sheets are to be filled for each person and AY .
After completing this response sheet and clicking on the Next button, you will be automatically
directed to the relevant page where the option to "Add row" may be exercised.
6. Assessment Year (AY) to which income relates
7. In case Mismatch Response Explanation other than above is selected, select explanation type
from following explanation types:
Receipts offered under a different head of income other than the income from
business/profession
Amount received/credited is exempt (Please provide details in remarks)
Any Other Explanation (Please provide details in remarks)
5. a). In case if the whole/part of the amount received/credited belongs to you, your own PAN is to be
filled
b). In cases where whole/part of the amount received/credited belongs to any other person, PAN
of such other person is to be filled.
Please Note: In case if the amount received/credited belongs to more than one person or taxable in
different assessment years, separate response sheets are to be filled for each person and AY . After
completing this response sheet and clicking on the Next button, you will be automatically directed to
the relevant page where the option to "Add row" may be exercised.
6. Assessment Year (AY) to which income relates
7. In case Mismatch Response Explanation other than above is selected, select explanation type
from following explanation types:
1. In case of tenant shown under "Mismatch Related Information", the TAN/AIN of the tenant displayed
under "Mismatch Related Information" to be filled.
2. In case of tenant shown under "Mismatch Related Information", the name and address of the tenant
displayed under "Mismatch Related Information" to be filled.
3. Complete address of the property acquired with name of the Village/City, District and State to be
filled.
4. Pin code of the property acquired to be filled.
5. Amount received/credited during the year from that particular tenant.
6. Select Property Type from following categories:
Agricultural land
Non -agricultural land
Commercial property
Residential property
Industrial
Others
8. a). In case if the whole/part of the amount received/credited belongs to you, your own PAN is to
be filled
b). In cases where whole/part of the amount received/credited belongs to any other person, PAN
of such other person is to be filled.
Please Note: In case if the amount received/credited belongs to more than one person or taxable in
different assessment years, separate response sheets are to be filled for each person and AY .
After completing this response sheet and clicking on the Next button, you will be automatically
directed to the relevant page where the option to "Add row" may be exercised.
9. Assessment Year (AY) to which income relates
10. Income related to that particular person from that particular house property, in the AY above
11. In case Mismatch Response Explanation other than above is selected, select explanation type
from following explanation types:
Difference is due to interest payable on borrowed capital
Difference is due to expenses other than interest payable on borrowed capital
Difference is due to interest payable on borrowed capital and other expenses
Receipts offered under a different head of income other than income from house
property
Amount received/credited is exempt (Please provide details in remarks)
Any Other Explanation (Please provide details in remarks)
12. Please provide further details in remarks to enable validation of the response.
1. In case of tenant shown under "Mismatch Related Information", the TAN/AIN of the tenant displayed
under "Mismatch Related Information" to be filled.
2. In case of tenant shown under "Mismatch Related Information", the name and address of the tenant
displayed under "Mismatch Related Information" to be filled.
3. Complete address of the property acquired with name of the Village/City, District and State to be
filled.
4. Pin code of the property acquired to be filled.
5. Amount received/credited during the year from that particular tenant.
6. Select Property Type from following categories:
Agricultural land
Non -agricultural land
Commercial property
Residential property
Industrial
Others
8. a). In case if the whole/part of the amount received/credited belongs to you, your own PAN is to
be filled
b). In cases where whole/part of the amount received/credited belongs to any other person, PAN
of such other person is to be filled.
Please Note: In case if the amount received/credited belongs to more than one person or taxable in
different assessment years, separate response sheets are to be filled for each person and AY .
After completing this response sheet and clicking on the Next button, you will be automatically
directed to the relevant page where the option to "Add row" may be exercised.
9. Assessment Year (AY) to which income relates
10. Income related to that particular person from that particular house property, in the AY above
11. In case Mismatch Response Explanation other than above is selected, select explanation type
from following explanation types:
Receipts offered under a different head of income other than income from house
property
Amount received/credited is exempt (Please provide details in remarks)
Any Other Explanation (Please provide details in remarks)
12. Please provide further details in remarks to enable validation of the response.
5. a). In case if the whole/part of the amount received/credited belongs to you, your own PAN is to
be filled
b). In cases where whole/part of the amount received/credited belongs to any other person, PAN
of such other person is to be filled.
Please Note: In case if the amount received/credited belongs to more than one person or taxable in
different assessment years, separate response sheets are to be filled for each person and AY .
After completing this response sheet and clicking on the Next button, you will be automatically
directed to the relevant page where the option to "Add row" may be exercised.
6. Assessment Year (AY) to which income relates
7. Income related to that particular person with respect the amount received/credited from this
deductor, in the AY above.
8. In case Mismatch Response Explanation other than above is selected, select explanation type
from following explanation types:
Income offered in Return of Income under the head Income from Other Sources is
net of expenses
Receipts offered under a different head of income other than income from other
sources
Amount received/credited is exempt (Please provide details in remarks)
Any Other Explanation (Please provide details in remarks)
Select Response:
1 I do not have any knowledge about the amount received/credited shown
under "Mismatch Related Information"
2 I have knowledge about the amount received/credited shown under
"Mismatch Related Information"
5. a). In case if the whole/part of the amount received/credited belongs to you, your own PAN is to
be filled
b). In cases where whole/part of the amount received/credited belongs to any other person, PAN
of such other person is to be filled.
Please Note: In case if the amount received/credited belongs to more than one person or taxable in
different assessment years, separate response sheets are to be filled for each person and AY .
After completing this response sheet and clicking on the Next button, you will be automatically
directed to the relevant page where the option to "Add row" may be exercised.
6. Assessment Year (AY) to which income relates
7. Income related to that particular person with respect the amount received/credited from this
deductor, in the AY above.
8. In case Mismatch Response Explanation other than above is selected, select explanation type
from following explanation types:
Interest income offered in Return of Income under the head Income from Other
Sources is net of expenses
Interest has been offered under a different head of income other than income from
other sources
Amount received/credited is exempt (Please provide details in remarks)
Any Other Explanation (Please provide details in remarks)
11. Turnover from services reported in Service Tax Return but no income from
business/profession declared in Return of Income
Preliminary Response (Part A)
PAN: XXXXXXXXXX Assessment Year: NNNN-NN Financial Year: NNNN-NN
Issue
Turnover from services reported in Service Tax Return but no income from business/profession declared
in Return of Income
Description
Assessee has declared turnover from services in its service tax return(s) submitted to the Service Tax
Department while the Income Tax Return is filed in ITR 1/2/3 which does not contain the details of any
income from business/profession.
Mismatch Related Information
Source Form Filer ID Filer name Information Description Value
Select Response:
1 I do not have any knowledge about the turnover shown under "Mismatch
Related Information"
2 I have knowledge about the turnover shown under "Mismatch Related
Information"
2. a). In case if the whole/part of the turnover belongs to you, your own PAN is to be filled
b). In cases where whole/part of the turnover belongs to any other person, PAN of such other
person is to be filled.
Please Note: In case if the turnover belongs to more than one person or taxable in different
assessment years, separate response sheets are to be filled for each person and AY. After
completing this response sheet and clicking on the Next button, you will be automatically directed to
the relevant page where the option to "Add row" may be exercised.
3. Assessment Year (AY) to which income relates.
4. In case Mismatch Response Explanation other than above is selected, select explanation type
from following explanation types:
Turnover offered under a different head of income other than income from
business/profession
Turnover is exempt (Please provide details in remarks)
Any Other Explanation (Please provide details in remarks)
12. Higher turnover reported in Service Tax Return as compared to gross turnover
or gross receipts reported in Return of Income
Select Response:
1 I do not have any knowledge about the turnover shown under "Mismatch
Related Information"
2 I have knowledge about the turnover shown under "Mismatch Related
Information"