22nd December 2011 – Latest From Directorate of Systems


  • Last date of submission of ITR-V for A.Y 2010-11 has been extended up to 31/12/2011
  • AOs are requested to immediately send ITR-Vs of A.Y. 10-11 & 11-12, if any, lying with them to CIT (CPC), Bangalore.
  • AOs should not accept ITR-Vs from taxpayers.

A. Highlights:

The following functionalities have been operationalized in ITD applications:

PAN query functionality provided to CIB and Intelligence roles: CIB and Intelligence Wing users have been provided functionality in AIS module to query the details of a PAN like Name, Fathers Name, Residential and Official Address, Current Jurisdiction etc. These users can query the details of any PAN at the following Path in ITD application AIS – –>4 Query—- –>Exhaustive Assessee Query

Provided functionality to generate the Demand Notice/Intimation Sheet/Rectification order for the cases where demand is less than Rs. 100 in AST & DT01: In AST and DT01, Bulk Printing of  Demand Notice/Intimation Sheet/Rectification is not allowed for cases where demand is less than Rs. 100. But user is being given the functionality for generating the same for cases wherever desired by him by entering the PAN. User can print Demand Notice/Intimation Sheet/Rectification order for a PAN at the following path in ITD application     AST- –> Reports  –>Proceeding Output   –>Proceeding Report Form

Enabled the Functionality of 119(2) in Form ITS 1: The functionality for regularizing the date of filing of returns u/s 119(2) was released in AST vide Instruction Number 89, Dated 02-05-2011 for ITR 1-6 Forms and Form 2D, and the same has now also been enabled for earlier year returns, filed in form ITS 1.

Provided the facility of ‘Return view’ to Nodal Officer for functionality related to PAN transfers from Orphan Jurisdiction to Nodal officers: In AST, Return view has been provided to Nodal officer, for him to decide the destination where PAN will be transferred from Orphan Jurisdiction. This is related to the AIS functionality being developed and to be implemented shortly, where CIT(CO) and Nodal officers under him will transfer out PANs from Orphan Jurisdictions to the correct jurisdiction. (These actions are in relation to AST Instruction Number 97, Dated 28-09-2011)

While processing of TDS returns, in case of Non quoting/ Invalid quoting of PAN by the Deductor in TDS statement, the system will work out the deduction at higher tax rate as per Section 206AA: In case, the concerned Invalid/No PAN gets replaced by Valid PAN through Correction Statement at later stage, the new PAN will be uploaded in the System whereas the System will maintain the TDS deductible amount at the higher rate only and therefore, if any short deduction is there at the first stage due to quoting of Invalid/No PAN, the same default will continue.

Dossier Report changes made: Incorporated more information in Dossier Report on Intranet to include ‘Nature of Business’ and ‘Demand difficult to recover because of pending stay petition’. A functionality to extract the list of dossier cases in excel sheet has also been provided to the AOs and up to the level of CCIT.

A new Sevottam Centre has been opened at the office of ITO, Nakodar under CIT-II, Jalandhar on 12th December 2011.


Sector-wise top advance tax payers (for view of users in CBOT): A new report for generating list of top advance tax payers has been provided through the OLTAS dashboard. This report gives quarter-wise, category-wise, sector-wise, top 100, 500 or 1000_advance tax payers, with comparative figures for the previous year as well as the amount of such taxes being reflected in 26AS statements. The amounts can also be viewed either in actuals or in Crores.

Global access to ITS (Individual Transactions Statement) has been provided through EFS module of ITD applications to the following Users:

  • Assessing Officers , in respect of cases that have been selected in CASS
  • All CCsIT, CsIT, Range Officers in respect of PANs falling under their jurisdiction
  • Asstt. Directors and above under the Directorate of Intelligence and Criminal Investigation and Investigation wings

ITS is an on-line, single window, updated repository of assessee-wise transactions {with PAN). The ITS view and scope has been enhanced to cover the following information:

i) High Value transactions for all AIR transaction codes where valid PAN is available, with information of Joint Transactions.

ii) Transactions collected and uploaded by C/B wing where valid PAN is available.

iii) TDS/TCS payments and deductions from 26AS, on the basis of Financial Year + PAN

iv) Tax payments on the basis of Financial Year + PAN

v) Information on Income Tax returns of an assessee, on the basis of Financial Year + PAN.

vi) All Bank Account Numbers provided in /1-13s across years by assessee, on the basis of Financial Year + PAN

vii) Scrutiny Information of assessee across different Assessment years, and reasons for selection, on the basis of Financial Year + PAN

viii) Information on interest paid u/s 244A on refund to an assessee in a financial year {Assessment Year-wise), on the basis of Financial Year + PAN

ix) Information of Directors /Members as provided in Income Tax returns by assessee, on the basis of Financial Year + PAN

x) Information on foreign travel of a person, uploaded by CIB, on the basis of Financial Year + PAN

xi) Information on no deduction or lower deduction of tax at source by Deductor, on the basis of Financial Year + PAN

xii) Information on remittance by Deductor u/s 195{6) of IT Act./ Rule 37B8 of IT Rules for offshore work, on the basis of Financial Year + PAN

xiii) Information on non-deductible amounts in computation of income from business or profession, on account of late payment of TDS/TCS by Deductor, on the basis of Financial Year + PAN

xiv) Information on TANs associated with corporate assessees and on defaults by one of the deductors or more, on the basis of Financial Year + PAN

  • A new functionality has been provided through EFS module of ITD applications to DsIT (Intelligence) for online view and extraction of the AiRs filed by AIR filers.
  • New reports have been provided in EFS for users under the Directorates of Intelligence & Criminal Investigation, for generating consolidated and RCC-wise figures of PAN updation in non-PAN AIR and CIB transactions

B. AST instructions issued: SALIENT FEATURES

S. No. AST
Date Description Remarks
1 94 . 28.09.11 Changes made in  functionality of issue of notice u/s 142(1)
  • AO’s can enter the notices issued manually in the AST and proceed with the Income Tax proceedings online in AST.
  • The AO’s will be able to issue multiple notices u/s 142(1) for a particular PAN and Assessment Year.
  • The facility to view all such notices for particular PAN and Assessment Year has been introduced which can be accessed through ‘history button’ on the screen.
  • An online MIS has been provided to view `open notices’, ‘closed notices’ and all notices’ to know the actions pending u/s 142(1) at any point of time
2 95 28.09.11 online     263/264 functionality         on
  • It is for the use of administrative CITs in the field.
  • The         CITs       will  be   able     to    initiate proceedings u/s 263/264 online, record issues online, can call for the reports from AO/Addl./Joint ClT online and can  pass  the orders online.
  • An online MIS has also been introduced to know the status of ‘revisions pending u/s 263/264’, ‘revision cases processed’, time barred revisions’ and ‘all revisions’.
  • An An online MIS has been introduced for Addition/Joint CIT and AO to know the status of reports called by CIT pending at their end.
96 28.09.11 Functionality        to issue       refund    to legal heir in AST.
  • To issue refund to legal heir, this functionality has been introduced in AST. The pre-requisite condition to issue such refunds is that:

(i) The original refund has been issued to the deceased and this refund has come back/ presented to the income   Tax Department.

(ii) There is  an order  of competent authority w.r.t. declaration of legal heir.

  • In            all            such        cases,     the          approval                of Addl./Joint            CIT     has          been       made mandatory for security reasons.
  • An online MIS to view such requests (pending, approved, rejected and all) has been introduced for AUs as well as Addl./Joint CITs.
4 97 28.09.11 Migration              of            e-

returns    (PANS) laying     in      orphan

jurisdiction            to        Jurisdictional         AOs by nodal officer to the appointed under CsIT (CO)

It defines the procedures and actions to be taken by Field Formations and CIT(CO) for migration of PAN s lying in orphan jurisdictions.
98 21.10.11 Entry      of            TMS

processed              returns in             online     AST

ITD-TMS              will          help        to            fulfill      the          following objectives:

  • Capture of            earlier     OFFLINE  TMS processed              returns    in             the          ITD-TMS online software
  • To issue refunds in all such cases having VALID     PAN through system after proper authentication process
  • Integration of TMS processed data for VALID PAN cases with AST which will help in post processing functions to be performed in AST
  • To bring whole DATA on system to create an effective  and   complete database
  • ITD-TMS will allow processing of Form type ITR 1,2,3,4 and Saral2.

The other features are:

  • The processed returns can be entered by AO having return of income, although the PAN is lying in some other jurisdiction
  • An ONLINE MIS has been developed to monitor such cases under various PAN categories for their further resolution so that the future returns under those PANs can be processed in AST
  • The refunds are to be printed manually
  • Presently, the software is enabled to enter the returns already processed in OFFLINE TMS for A.Y 2009-10 only.However, it can be extended for other years whenever the need arises


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