Step by Step-Instructions to Forms of Income Declaration Scheme, 2016

IDS Instruction No.2

DIRECTORATE OF INCOME TAX (SYSTEM)
ARA Center, Ground Floor, E-2, Jhandewalan Extension,
New Delhi – 110055

F.No. 1/20/CIT(OSD)/efilling/Electronic Verification/2013-14 Dated: 01/07/2016

To

The Principal Chief Commissioners of Income-tax/ CCsIT (By Name)
Ahmedabad/ Allahabad/ Amritsar/ Bangalore/ Baroda/ Bhopal/ Bhubaneshwar/Bareilly/Chandigarh/ Chennai/ Cochin/ Coimbatore/ Dehradun/ Delhi/ Durgapur/Guwahati/Hubli/ Hyderabad/ Indore/ Jaipur/ Jalpaiguri/ Jodhpur/ Kanpur/ Kolkata/ Lucknow/Ludhiana/ Madurai/ Meerut/ Mumbai/ Nagpur/ Nashik/ Panaji/ Panchkula/ Patna/ Pune/Raipur/ Rajkot/ Ranchi/ Shimla/ Shillong/ Surat/ Thane/ Trichy/ Trivandrum/ Udaipur/Vishakhapatnam; and

The Principal Commissioner of Income-tax/CsIT/CsIT(CO) (By Name)
Agra/ Bikaner/ Calicut/ Dhanbad/ Gandhinagar/ Gwalior/ Jabalpur/ Jalandhar/ Kolhapur/ Muzzaffarpur/ Mysore/ Patiala/ Rohtak/ Sambalpur/ Varanasi/ Vijayawada/ Delhi(CO)/ Mumbai(CO)/ Chennai(CO)/Ahmedabad(CO)/Bangalore(CO)/Bhopal(CO)/ Bhubaneshwar (CO)/ Kolkata(CO)/ Cochin(CO)/ Chandigarh(CO)/ Hyderabad(CO)/ Jaipur(CO)/ Kanpur(CO)/ Patna(CO)/ Pune(CO)/ Guwahati(CO)/ Nagpur(CO)/ Lucknow (CO).

Subject: Upload of Paper Form 1, Generation of Form 2, Upload of Online Form 3, Generation of Certificate in Form 4 – Income Disclosure Scheme, 2016 – Reg.

Si r/M adam,

CBDT vide notification No. 33/2016 dated 19^th May 2016 has notified the Income Declaration Scheme Rules 2016. Rule 4 of the Income Declaration Rules 2016 reads as under:

“ Declaration of income or income in the form of investment in any asset.

4. (1) A declaration of income or income in the form of investment in any asset under section 183 shall be made in Form-1.

(2) The declaration shall be furnished:—

(a) electronically under digital signature; or

(b) through transmission of data in the form electronically under electronic verification code; or

(c) in print form, to the concerned Principal Commissioner or by the taxpayer or the Commissioner who has the jurisdiction over the declarant.”

2. The functionality for uploading online Form 1 by taxpayer has already been implemented from 01.06.2016. Reference may be made to IDS Instruction Number 1 issued on 24.06.2016 where the functionality of viewing online Form 1 was made available to PCIT/CIT. Now, the remaining processes of uploading manual/paper Form 1 received by PCIT/CIT, generation of Form 2 for efiled/paper Form 1, viewing of Form 3 submitted online and generation of Form 4 for efiled/paper Form 1 have been implemented on the efiling portal of the Income Tax Department.

3. The Principal CIT or the CIT is required to personally access the portal and use these functionalities in the case of any taxpayer where the Permanent Account Number (PAN) is within his/her jurisdiction by logging in to the E-filing portal. The Principal CIT or the CIT can view the MIS reports for both efiled and Manual Form 1 by accessing the E-filing portal using the TAXNET for which a network node and RSA token are pre-requisites. The URL to be used for this purpose is: https://efilingreports.incometax.gov.in

4. The PCCIT and CCIT in the hierarchy can view the MIS reports for both efiled and Manual Form 1 by accessing the E-filing portal in the similar manner using their user ID, password and RSA token.

5. As already mentioned in IDS Instruction 1 issued on 24.06.2016 in terms of Section 138, the declarations in Form 1 are confidential. Similarly, the contents of Form 2, Form 3 and Form 4 are also confidential and Principal CIT or the CIT should ensure that the userid and password should not be shared and if printouts/copies are needed to be taken for Form 1, Form 2, Form 3 and Form 4 for official use, they should be kept in safe custody.

6. The detailed instructions are given in the Step by Step Guide as well as the user manual enclosed. For any clarifications/ difficulties users are advised to contact the following :

i) R.K. Mishra, CIT(CPC) , 09449005568, rkmishra@incometax.gov.in

ii) M. Jagadeesan, DD(S), 08762300586, jagadeesan@incometax.gov.in

7. This issues with the approval of Pr. DGIT(S).

Yours Sincerely,

(Ramesh Krishnamurthi)

Additional Director General (Systems)

Copy to:

1. The P.P.S to Chairman, Member(L&C),Member(Inv.),Member(IT),Member(Rev.), Member(A&J)& Member(P&V),CBDT for information.
2. The P.S. to Pr. DG IT(S) for information.
3. The Web Manager, for www.irsofficersonline.gov.in website.

(Ramesh Krishnamurthi)

Additional Director General (Systems)