OLTAS INSTRUCTION NO. 54

DIRECTORATE OF INCOME TAX (SYSTEM)

ARA Center, Ground Floor, E-2, Jhandewalan Extension,  New Delhi – 110055

F.No. SW/07/01/06/OLTAS INSTRUCTION/DIT(S)II/15276

Dated: 20.12.2018

To,
The Principal Chief Commissioners of Income-tax/ Chief Commissioners of Income-tax
The Principal Commissioners of Income-tax/ Commissioners of Income-tax
The Commissioner of Income Tax (Admin & TPS)

Sub: Correction in minor head of IDS challan attributes to Normal challan (Advance, Self etc) — reg

Sir/Madam,

Kindly refer to OLTAS Instruction No. 53 dated 13.02.2017 which explains the guidelines for correction in challan attributes in respect of IDS, 2016 payments. The Para 2.4 of the above instruction mentions that ‘No request for changing IDS payments (111) to other payments (advance tax, self-assessment tax etc.) will be carried out presently i.e. correction of minor head of an IDS challan to normal challan was not allowed.

2. However, many requests from taxpayers and field formations have been received for the correction of minor head of IDS challan (111) to Advance, Self, Regular etc and other attributes like PAN, AY and major head of such challans.

3. In light of the above grievances, the guidelines approved by Board for correction in minor head attribute of IDS challans are as under:

3.1 Mistake in minor head committed by taxpayer: If taxpayer had intended to pay normal tax other than tax under IDS, 2016 but by mistake wrong challan and head was selected at the time of payment then correction of challan attributes will be subject to:

i. The recommendation of the concerned Pr.CIT to the ADG(S)-2, New Delhi and

ii. The confirmation from efiling unit that the taxpayer has not filed Form -1 OR has not claimed the subject challan in Form-3.

3.2 Data entry mistake in minor head committed by bank branch : If a taxpayer had selected correct heads for tax payments under IDS but bank branch had populated wrong minor head at the time of data entry then correction of challan attributes will be subject to:

i. The request from bank branch who has committed the data entry mistake, and

ii. The recommendation from the concerned Pr.CIT to the ADG(S)-2, New Delhi, and

iii. The confirmation from efiling unit that the taxpayer has not filed Form -1 OR has not claimed the subject challan in Form-3.

4. The Pr. CsIT may refer to the proof of tax payment mentioned in Form-3 to assess whether the taxpayer’s request for change in challan attributes appears to be a bonafide mistake and the subject challan has not been claimed as proof of payment. In case the error in minor head has occurred due to data entry mistake by bank branch then a letter from concerned bank branch should also be sent along with the recommendation of Pr.CIT.

5. The above instruction may kindly be communicated to the field formations. This instruction is also available at i-taxnet.

6. This issues with the approval of Pr. DGIT(S), New Delhi.

Yours faithfully

(Sanjeev Singh)
Addl. Director General (Systems)-2

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