ITBA-ITR Processing Instruction No. 1
DIRECTORATE OF INCOME TAX (SYSTEM)
ARA Center, Ground Floor, E-2, Jhandewalan Extension,
F.No. System/ITBA/I nstruction/ITR/112/2016-17
The Principal Chief Commissioners of Income-tax/Pr DGsIT/ CCsIT/DGsIT (By Name)
The Principal Commissioner of Income-tax/CsIT/CsIT(CO) (By Name)
Subject: Launch of Income Tax Business Application (ITBA) – ITR Processing Module – Phase 1 – Reg.
Reference may be made to the Letter issued by this Directorate regarding completion of all pending paper Returns for ITRs 1, 2, 2A and 4S of AY 2015-16 or earlier years including Time-barring cases on the AST system vide F.No.DGIT(S)/DIT(S)-3/ITBA/2016-17 dated 02.03.2017 . In case this exercise is not yet completed, the same may be done on or before April 30th 2017 (for cases where the paper Return has been filed in FY 2016-17 ie non- TB cases).
2. Now, the functionality for processing Paper ITRs filed for AY 2016-17 in Forms ITR-1, 2, 2A and 4S will be available w.e.f. 04.2017 in Income Tax Business Application (ITBA). The salient feature of the ITR processing module is that after data entry of the ITR in ITBA by the AO, the entire processing will be automatically done at CPC-ITR, with no further intervention by the AO, including computation of tax and interest, issue of intimation u/s 143(1) to taxpayer, posting of demand etc. The result of processing including copy of the intimation sheet will be available in ITBA for view by AO. This will bring the processing of paper ITRs on par with processing of E-filed ITRs. Necessary jurisdiction for processing paper ITRs has been granted to CPC-ITR vide Notification No. 16/2017/F.No.187/3/2017- ITA-I dated 22.03.2017 (Attached).
Over view of the procedure:
3. The AO or their respective staff users need to login into ITBA-ITR Processing module. The path for the same is as under:
ITBA Portal → Login → Modules → ITR Processing
4. After successfully logging into the module, the data entry of Paper ITR-1/ 2/ 2A or 4S for AY 2016-17 may be undertaken. It may further be noted that processing of returns pertaining to AY 2016-17 shall not be allowed in AST/ITD.
5. After completing the data entry, the AO has to submit the return details for processing. The system then sends the details to CPC-ITR, Bengaluru (hereinafter referred to as CPC-ITR) for processing. CPC-ITR will validate the returns for defective rules, match prepaid taxes, compute the tax liability and pass intimation u/s 143(1) to ITBA in PDF format. In case of refund, CPC-ITR will send the refund request to the Refund Banker. It may be noted that a copy of intimation will also be sent to the Assessee by CPC-ITR by post and email.
6. In addition to the above, the functionality also has an inbuilt mechanism to validate the details entered for defective and invalid returns. The AO will be able to issue letter and defective return notice u/s 139(9) to the filer of the paper return from the system or upload the notice/letter (issued outside the system) on system through manual to system facility.
7. Rectification request for any order u/s 143(1) for AY 2016-17 can be done online by the taxpayer through e-filing portal similar to procedure for E-filed ITR which will be automatically processed by the CPC-ITR or taxpayer can submit a paper rectification request to the AO, in which case the AO will have to enter the details in the rectification module of ITBA (to be released shortly). The rectification details filled by AO will be sent to CPC-ITR for computation and posting of demand etc, but in this case the 154 order will be passed in ITBA under the AO’s signature. The rectification procedure in ITBA will be detailed in a separate instruction.
8. Training material including user manual, help content and frequently asked questions (FAQs) are available on the ITR Processing Module Home Page and on ITBA Portal à Online Training on Users can refer to these documents in case of any issues.
9. Users are advised to contact helpdesk in case of any issues in respect of the ITBA.
a. URL of helpdesk – firstname.lastname@example.org
b. Help desk number – 0120-2772828 – 42
c. Email ID – email@example.com
d. Help desk Timings – 8.30 A.M. – 7.30 P.M. (Monday to Friday)
Addl.DG(S)-3 CBDT, New Delhi