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While e-pay Tax is selected the assessees are given two options; ONE for tax payment through (i) Net Banking (ii) Debit Card (iii) Over the Counter (iv) NEFT/RTGS (v) Payment Gateway for 18 Banks, which are listed, or otherwise the assessees are directed to go to Protean (previously NSDL) tax payment page for other Banks. For payment of tax the procedure should be simple. Why it is made so much complicated? The common man should be able to pay tax easily for which the Department should come out with easy procedures. While we make payment of Direct Taxes, every time we have to fill the address of the assessee, which in my opinion can be dispensed with since the address of the assessee is already available with the Income Tax Department and it should be made available on entering the PAN of the assessee to save time. If the assessee wishes to change the address already provided to the department he should be instructed to do it by filing 49B with the required documents for the address proof since even if the assessee changes his address while paying taxes it is of no use. After paying tax for an assessee, an option can be given to continue in the site and pay taxes for the same assessee or for others by providing special menu for the same. As of now, once the payment is completed, we will be out of the site and again we have to start from the beginning.

At present in ‘ITNS 280’ there is no option to pay the ‘Appeal Fees’ or ‘Late Fees us 234F’ for belated filing of Return of Income in the main window as the options available are: Payment of ‘Advance Tax’, ‘Self-Assessment Tax’, ‘Tax on Regular Assessment’ ‘Sur Tax’, ‘Tax on Distributed Profits of Domestic Company’ and ‘Tax on Distributed Income of Unit Holders’. For payment of Appeal Fees we have go via ‘Self-Assessment Tax’  and after logging into the site of the Bank the options available are ‘Income Tax’, ‘Sur Charge’, ‘Education Cess’, ‘Interest’, ‘Penalty’ and ‘Others’ and have to we select the option ‘Others’ for payment of Appeal Fees/Late Fees. But while printing the chalan from the State Bank of India site ‘Self-Assessment Tax’ is shown and ‘others’ is not shown. Since from the printout of the chalan it could not be ascertained whether it is self-assessment tax or otherwise there is likelihood of rejection of the appeal at the time filing in the counter of the ITAT. Everybody may not know that for payment appeal fee/Late Fees we have to go via ‘self-assessment tax’ and then ‘others’. It is better to provide a column or option to pay the ‘Appeal Fees’/’Late Fees’ in the main menu itself.

If the appeal papers are not accepted at the ITAT Counter for want of clarity in the chalan we can download Form 26AS, wherein the ‘Appeal Fees’ paid would find a place and submit. But it takes three to four days for updation of taxes paid in Form 26AS. Why can’t they make it real time updation as done in the use the Credit/Debit Card wherein immediately the card swiped both credit and debit entries are made and the messages are sent in mobiles?

Again, while paying ‘Self Assessment Tax’ after claiming deduction for TDS and Advance Tax it will not be possible to fill the columns provided other than ‘Tax’ such as ‘Surcharge’, ‘Education Cess’ and ‘Interest’. Hence it is to be altered accordingly.

Likewise, while Advance Tax  selected, the Assessment Year,  that should appear is the Assessment Year for which the Advance Tax can be paid. Now the site shows past years for which Advance tax can not be paid now. Likewise for payment of Tax on Regular Demand, the current running year should not appear.

In the interest of the Assessees to save time and to have clarity it is requested that a detailed analysis may be made in the procedure of payment of taxes and tax-payer friendly measures may be brought in early by the Income Tax Department in the I-T portal.


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May 2024