Whether Hitches In E-Payments of Taxes Will Be Resolved In NSDL Website/New I-T Portal
While we make payment of Direct Taxes via the ‘NSDL Web site’, 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’ 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. 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 amy not know that fro payment appeal fee 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’ 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.
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 NSDL site/New I-T portal.
(Republished with Amendments)
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informative article sir, thanks for providing valuable insights
Time suggestions taken seriously. Appeal fees is paid by using code 300 Self Assessment tax and not Code 400 Tax on Regular Assessment.. Appeal fee can never be a tax. It is very funny that even after 15 years after introducing new format of challans for online payments, no provision has-been made for payment of Appeal fee.