ITBA-Rectification Instruction No.1

DIRECTORATE OF INCOME TAX (SYSTEM)

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

F.No. System/ITBA/Instruction/Rectification/186/2016-17

Dated: 21.03.2017

To

All Principal Chief Commissioners of Income-tax/ CCsIT/Pr DGsIT/DGsIT (By Name)

All Principal Commissioner of Income-tax/CsIT/Pr DsIT/DsIT/CsIT(CO) (By Name)

Subject: Launch of Income Tax Business Application (ITBA) – Rectification Module (for Penalty orders) – Reg.

Sir/Madam,

This is in reference to the subject mentioned above. Penalty module in ITBA was rolled out on 31/10/2016 alongwith ITBA- Penalty Module Instruction No 1. The functionality to rectify penalty orders passed in the System (Process flow from initiation of rectification to passing rectification order) is now available to the Users through the Rectification module of Income Tax Business Application (ITBA). It is expected that henceforth passing of Penalty orders and its rectification, whenever required, will be done through the Penalty module and the Rectification module respectively.

2. The Rectification Module under ITBA can be accessed by entering the following URL in the browser: http://itba.incometax.gov.in

The path for Rectification module is: ITBA Portal  ⇒ Login  Modules Rectification

3. Following functionalities are now available through ITBA – Rectification Module:

a. Facility to initiate rectification suo-moto or on the basis of assessee’s application received through ASK/ DAK.

b. User can select the penalty order to be rectified and initiate rectification proceedings. Once initiated, pendency will be created for rectification proceedings.

c. The quantum of penalty amount can be recomputed and rectification order can be generated

Once the rectification order is passed, the updated penalty amount is posted in assessee’s demand ledger. Similarly, if refund is determined, same will be issued to assessee. User can generate computation sheet of rectification proceedings through the screen “List of Demand/ Refund Orders” once the order is passed.

d. Functionality has been provided, to seek approval of Range Head before generating rectification order in cases where:

i. Approval of Range was taken while passing the penalty order; or

ii. The recomputed penalty amount is more than Rs. 10,000 (in case the AO is ITO) and more than Rs. 20,000 (in case the AO is ACIT/ DCIT).

e. User has the facility to view the status of all the rectification proceedings through Rectification control register. This screen provides a list of all the rectification proceedings and updated status of such proceedings.

f. MIS Reports- User has facility to view and generate MIS in various formats in respect of Rectification Module. Relevant users will be able to view various reports. The MIS is accessible through Rectification Home Page.

The path for the same is Rectification → MIS Reports

4. Relevant users will need their individual name based department email IDs and RSA tokens. The username and passwords will be communicated on their respective email ID. The log in to the system will be through the username and password (sent on individual email ID) along with the RSA token over the Taxnet nodes. Users are advised to contact their respective RCC Admin for name based department email ID.

5. Users on Windows XP system are advised to download the Chrome (version 43) or Firefox (version 36) browser (if unavailable) from ITBA Portal  Download Pre-Requisities to access the new ITBA

6. Training material including user manual, help content and frequently asked questions (FAQs) are available on the Rectification Module Home Page and on ITBA Portal  Online Training on ITBA. Users can refer these in case of any issues. Users are advised to contact helpdesk in case of any issues in respect of the ITBA.

a.) URL of helpdesk – http://itbahelpdesk.incometax.net

b.) Help desk number – 0120-2811200

c.) Email ID – helpdesk messaging@incometax.gov.in.

d.) Help desk Timings – 8.30 A.M. – 7.30 P.M. (Monday to Friday)

Yours sincerely,

(Ramesh Krishnamurthi)

Addl.DG(S)-3, New Delhi

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