• Oct
  • 11
  • 2013

Form 15CA WEF 01.10.2013 – Practical Problems

Article ID 58672 | Posted In Income Tax | | 13 Comments » Print Friendly and PDF

CA Sandeep Kanoi

In last two articles we discussed non availability of Revised Form 15CA on NSDL website and subsequent clarification by the CBDT clarifying that the same is available on e-filing portal by our articles titled 1.  Revised Form 15CA as applicable from 01.10.2013 not yet available online 2. Revised form 15CA applicable from 01.10.2013 available on e-Filing portal  

While going through the Form 15CA as applicable from 01.10.2010 we noticed the following problem which remitter / Deductors may face :-

  1. Revised Form 15CA is as applicable from 01.10.2013 is Available only for the Payments related to A.Y. 2012-13 and 2013-14. So what if Assessee has to make the payment for current Assessment year i.e. 2014-15?
  2. Department has vide Notification 67/2013 dated 02/09/2013 has only provided that Form 15CA should be filed electronically but it has nowhere provided that the same should also be signed digitally but for fill up of Form 15CA on e-filing portal deductor must have digital signature. Many of the deductor who were unaware of this were surprised to note the same.
  3. As department has made only online version of From 15CA available and offline version is not yet available, so Remitter/ Deductor who needs to file  100s of Form 15CA will file it difficult to fill the form 15CA as now only one person can fill the form 15CA for one Remitter at one time.
  4. Department has not yet issued any Guidance note or help file clarifying the revised procedure for Filing of Form 15CA on e-filing portal.