CA. M. Lakshmanan
While paying direct taxes such as advance tax, self assessment tax, TDS and tax on regular assessment in the NSDL site after PAN and all other relevant columns such as assessment year, name, address, type of payment etc., are filled in and before we are directed to the Bank portal, the name of the assessee appears so as to avoid making wrong payment. Whereas while we make e-payment of service tax, immediately after the ‘Service Tax Registration number’ is entered, the name and address of the assessee appears, which reduces the time spent on filling in all the columns. Such a facility should be made available while Direct Taxes payment is made since all other details are already available in the data base.
If we intend to make another payment under TAN for the same assessee we have to fill in all the columns once again. In such a situation the option of making subsequent payments for the same assessee should be made available retaining the basic information such as TAN, Name etc.,
Before we are directed to the Bank site, if we wish to correct any information already provided or if there is miss match of the ‘verification code’ we go “Back’ menu to correct. In such a situation automatically the selection already made by us such as ‘Type of Payment’ and ‘Tax Applicable’ are deleted and forces us to select once again. This can be avoided to save time.
While we make e-payment through State bank of India the ‘receipt issued’ does not contain the columns provided in the ‘Challan’ and it is different from ‘Challan’ of the Income Tax Department. All the Banks should be directed to issue challans in the prescribed format.
For paying ‘Appeal Fees’ there is no clear instruction and the assessees are confused in selecting ‘Type of Payment’ as there is no column for the same. Ultimately it is paid as ‘Self – Assessment Tax’ or ‘Tax on Regular Assessment’ and thus it appears in Form 26As also as tax paid whereas it is a fees.
Confusion as to “FIRST NAME” and “LAST NAME” still persists. Clear instructions may be given before it is too late.