.m<:rcr" ~m;n:r (~) DIRECTORATEOF INCOMETAX (SYSTEM) "Cr 3ffi" "Cr. m, 31-(f(>f, t-2 $'i gem>! Ia=t l!crf

Transcription

1 .m<:rcr" ~m;n:r (~) DIRECTORATEOF INCOMETAX (SYSTEM) "Cr 3ffi" "Cr. m, 31-(f(>f, t-2 $'i gem>! Ia=t l!crf ARACenter, Ground Floor, "- E-2, Jhandewalan Extension, ~;mm ~ ~ _ , New Delhi F.No. ADG(S)-3/ITBA/Assessment module/ Dated: To, Sir, All Principal Chief Commissioners of Income-tax/CCsIT All Principal Commissioners of Income-tax/CsIT /CsIT(Admin & TPS) Subject: - Additional FAQs on Assessment Module of ITBA- Reg. This is in reference to the subject mentioned above. 2. In continuation of FAQs circulated by this Directorate vide letter dated & , "Additional FAQs on Assessment Module of ITBA IJ is being released for benefit of field users. 3. This document is being released with the prior approval of ProDGIT(S). Copy to: (B:. 'ngh) Joint Director of Income Tax(S)-3(4), New Delhi 1. The P.P.S to Chairman, Member(L&C),Member(lnv.),Member(IT&C), Member(R& TPS), Member(A&J) & Member(Admin) CBDT for information. 2. The p.s. to Pr.DGIT(S) for information. 3. The Web Manager, of website with the request to uploa the FAQs. (. gh) Joint Director of Income Tax(S)-3(4), New Delhi

2 Additional FAGs on ITBA Assessment Module- In addition to general FAGs about the processes and steps to be followed in!!!!a(avaialble in JTBA Portal) FAGs on 'How to make additions in ITBA'«'FAG on ITR-7' and 'FAGs on the basis of Helpdesk tickets' were issued for the benefits of users. On the basis of interaction with users following "Additional FAGs on Assessment Module" are being issued for more clarity on the issues. 1. Ques-1. Assessee has not shown some sales in P&L accounts. No entry possible in Sch P&L.How to make addition. Ans - Schedule P&L or Balance sheet is not editable. All the additions have to be made in section specific Column or other additions BPand other related Schedules. column of schedule 2. Ques2. Interest computation u/s 234A is coming wrong. Ans- Please check if due date of filing return is correct-if Not-Go to Part A general and enter the correct due date. 3. Ques 3. Which fields in Part A -Gen are editable? Ans- Except the basic fields like PAN, AY, Name, date of filing, Ack no, return filing section other fields like status, auditable category, due date of ITR, Nature of Business etc are editable. 4. Ques. 4. Deduction SOPis not allowed. Ans- Ensure that status of assessee is co-operative Society and same correctly mentioned in Part A- General. Status can edited by AD in -Part A -Gen 5. Ques.5- There is no option to select Search year case u/s 143(3) in ITBA/Limitation of search year assessment in ITBA is not correct as the case was already selected under CASSo Ans- The search year selection is required to be made from "Selection under 153A/153C and Relevant Search year" module. The existing proceeding selected under CASS or any other criteria can be linked to search proceeding through screen. The time barring date as per criteria will be corrected. 6. Ques.6 The case is pending for scrutiny and due to search proceeding or settlement commission order it needs to be abated.

3 Ans- User has to go to click on 'Abatement and Revival of Assessment Proceeding'.Screen will open. The details regarding search or Settlement Commission order are required to be entered, document uploaded. Thereafter on clicking 'abate' button, the case will be abated. Refer to User Manual for details. 7. Ques.7 Order cannot be passed in Hindi. Ans- The same is under development. At present orders has to be passed in English only. 8. Ques.8 Reference has been made to TPO/Special Audit/ FT&TR/ Valuation Officer etc. How to extend limitation date. Ans-.If the extension is due to followingcategories, row will be populated by system in the Screen based on the relevant action taken through Initiate other actions Screen: Reference for special audit u/s 142(2A) Reference to Valuation Officer Reference to TPO Alternately or for other extension categories-go to screen Extension of limitation period. Enter relevant details therein and save the data. There are 2 possibilities: In case only 1 category exists: New Limitation date will be calculated and populated by system. In case more than one category exists: User will enter the New Limitation date manually. 9. Ques.9- The case has been selected twice on original as well as on revised returns. How to proceed. Ans- You should proceed in the proceedings where most of the work has been performed and pass the order therein. It is suggested in view of facts that most of the 'action are in that work item. If any proceeding due to which limitation is extended is conducted in other workitem,the same may be entered in other work items also so that limitation is correct. The CASSreason, information in other return etc should also be taken in to account while conduction proceedings and assessment order. Once order is passed in any proceeding, the proceeding will be auto closed. 10.Ques.l0 The assessee has exempt income but the same is being taxed in computation.

4 Ans- Please ensure that such exempt income is shown in Schedule EI. If such income is credited in P&L account, the same is also required to be reduced from net profit in Schedule BP. In this scenario, the gross receipt as shown in P&L account should not be less than exempt income. 11.Ques.ll : Deduction u/s 80GGA not allowed Ans- Pis select BPflag in tax computation screen as NO as 80GGA is not allowed in business cases. 12.Ques.12 The interest u/s 234B is being computed for Sr Citizens though they do not have any business income. Ans- TheSr Citizen do not have advance tax liability if they don't have business income. Therefore AO is required to choose BP flag "NO" on screen of computation of tax. 13.Ques.13There is error while initiating computation in 148/ 153A/153C cases in ITBA. Ans- All orders u/s 153A/153C/147 upto AY are to be passed in AST. For AY such Orders can be passed manually and uploaded in ITBA through work item till the time functionality is available. 14.Ques.14Deduction under VI-A for 80TTA not given by system Ans:- Go to Schedule VI-A and Save. Pis check sub-total and totals in VI-A are populated. Also check whether any loss is adjusted against OS or not. If yes then the 80nA can be allowed lower of two: 10,000 or income of OS after CYLA.Also ensure to enter Interest in OSSchedule if not entered. 15.Ques. 15 Relief 89(1) not allowed Ans: <;Joto tax computation screen and enter 89(1) relief and save. Ensure that all mandatory column of Schedule Salary is correctly filled. 16.Ques.16 Refund was determined after assessment Order/ Rectification Order but assessee has not received it. Ans- Please check if the refund is over RsOne lakh, whether Range head has approved the same in refund banker module. Once Range Head approve the refund the same is communicated Refund banker. to CPCfor taking action u/s 245 and sending to

5 17.Ques.17No facility for Refund adjustmentu/s 245 Notice for AO. Ans- As of now all the action of issue of section 245 notice and adjustment of refund is to be performed at Cpc. Ensure that outstanding demands are correctly uploaded so that CPCcan adjust the refund against those demands. 18.Ques.18 Refund in 143(1) needs to be withheld as per provision of Section 241A. Ans- Such facility is available in ITR Processing module for AY If AO decide to withhold refund} process flow for approval of PClT/CIT is available. Once PClT/CIT approves the same} refund will be withheld till passing of assessment order. Refer to ITBA Processing Instruction No Ques.19Computation needs to be done on Revised return but the same not being shown in ITBA. Ans- Please check whether original return was time. If original return was not in time} the same cannot be revised. This is as per provision of actuptoay However} if original return is wrongly shownbelated( e.g 92E case -due date is not coming correctl Go to Part A Gen and change due date column. 20.Ques.20Feedback column take long time to fill. Should not be mandatory before passing of order. Ans - Only Scrutiny Feedback is mandatory before passing of Order. Other feedback can be submitted after passing of order. 21.Ques. 21How can service of notice on e-filing account of assessee be verified? Ans- Date and time service of notice on the e-filing account of assessee can be viewed through view-dispatch register. The time and date of view of same by the assessee can also be found through this document. 22.Ques.22 Whether the functionality of passing Draft Order in TPO cases, Response of assessee to same, passing order if assessee accept draft order(do Not go to DRP) or passing order after DRP directions are available. Ans- Yes} Facility to generate Draft order u/s 144C is available only if either Reference to TPO is initiated or it is case of foreign company and addition is done

6 prejudicial to interest of assessee. Once draft order is generated enter service details. Based on same compliance cj.atefor the same is populated. Select whether assessee accepted the draft order or not or no response received. If Oraft order is accepted by assessee: Enter the acceptance date and remarks and click Save to save the details and Submit to submit the details. If no response received within compliance date: Enter the remarks and click Save to save the details and Submit to submit the details. The Order as per provision of 144C(3) can be passed at this stage. If not accepted by assessee and assessee go to ORP:Enter the application details, ORPorder details, remarks, attach the ORPorder copy through Attachments and click Save and submit the details.order as per direction of ORPcan be passed. 23.Ques.23 Relief under 90/91 is not editable in ITBA Ans- Please enter the data in Schedule FSI-TR. It will be auto populated in Part B TIL 24.Ques.24 Exemptions and deduction under 10(23)(c) and various subsection of section 10 like 10(25) etc not being allowed in computation of ITR 7 cases. Ans- Please fill the institutional/project details in part A gen. For details refer to FAQon ITR Ques.25 The case was converted into 144 from 143(3) by mistake. How to correct the same. Ans- The same can be reconverted in computation screen. However if computation was sent to CPC and received back from there, first unfreezethe comp.utation,thereafter change will be allowed by selecting {NO' option of the field {conversion to 144'. 26.Ques.26 The case is in suspected PAN/ TAN fraud. How to proceed Ans- The complete procedure is given ITBA Assessment Instruction No 10. Please refer to same and send report to ClT-CPCbefore submitting computation. 27.Ques.27 How to deal with merger/amalgamation cases.

7 Ans- The functionality is under development in ITBA. However till the time it is made operational certain measures may be taken to address the situation Before the date of merger, the erstwhile company has separate data. Therefore proceeding is to be initiated in that case. However, address field can be edited to include words like "now merged into <name of new company>" or any other suitable words deems fit. After the date of amalgamation the proceedings will be in new company. Get the PAN of old case transferred to AD jurisdiction of new company so that all the data is available with AD. Wherever feasible, Advise the company to get TDS correction statement submitted by deductor indication PAN of new company. So that all the credit comes to 26AS of new company. "Otherwise Extra TDS credit functionally may be used to give credit of TDS deducted in the PAN of new company after due verifications. In this case intimation of such TDS should be sent to ADG(S)-3 to block credit of suchtans in system. Challan correction functionality may be used to for PAN correction so that c1allan deposited by old company may appear in New Company PAN and Name. 28.Ques.28 Images cannot be inserted in the body of assessment order Ans- This functionality has been released on Please follow detailed instructionsissued separately to avoid errors 29.Ques.29 Assessment Order of AY are not being passed in ITBA. Ans- This functionality has been released on Ques.30How to edit the MAT/AMTC computation. Ans-. Go to Schedule MAT/AMT/MATC/AMTC, if any change is to be made in the various fields in MAT/AMT or brought forward items in MATC/AMTC. 31.Ques.31 Depreciation u/s 32(1)(i) is not allowed in computation Ans- Depreciation u/s 32(1)(i) is allowed to the assessee engaged in the business of power generation& distribution. PI ensure that correct business code is selected in Part A General- Nature of business.

8 32.Ques.32 Computational errors in case of Assessee covered by provisions of Sec44 AD. Ans: PI ensure that correct business code in Part A General is selected for the relevant provisions-. For example assessee is a commission agent then he cannot claim to be covered by the provisions of Presumptive Tax.