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.,

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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.

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0 responses to “E Payment of Income Tax – Fine tuning is required”

  1. jyotsna says:

    even due to lack of specific instructions to pay appeal fees the higher appellate authorities harass the appellant by dismissing their appeal on the ground of filling appeal fee under wrong head. further, the head can be corrected by the department itself at any time but still the appellent is derived from his right to appeal on this ground

  2. G.Srivatsan says:

    Most of Government local bodies are not filing TDS return regularly became big hurdle for the respective assessee’ to avail credit. In turn assessee without any option avail the Tds deduction based on the certificate issued.Ratification needed in this aspect to avail the TDS deduction even though not appear in 26AS. Any solution?

  3. U R K RAO says:

    The very first entry should be PAN and all other particulars should get automatically filled by the database of IT. Why should we waste time and make mistakes in the process. I always get stuck as follows. I always forget if my name is ‘ Rama Krishna’ or Ramakrishna’. It rejects saying particulars do not match with database.

    URKRao
    Saratoga,CA
    Oct 30,2014

  4. K T kuthalingam says:

    Sir
    We agree with you.
    Another problem
    An asessee paying on the last date forget PW and the account get blocked.
    It takes about a week to get new PW.

  5. Vijay says:

    Adding to the author’s observation I really dont understand the need for entering the verification code or ‘captcha code’ in almost all stages in the income tax website. Secondly even the need to select the option ‘company assessee’ and ‘non company assessee’ can be done away with. Further even the challan types like – advance tax, self assessment tax and tax on regular assessment are also not needed in this age of computerization and online credit of tax payment. I am a right?

  6. N.UDAYASIMHA says:

    Recently, I have observed that a Self Assessment challan has not appeared in Form 26AS, even though BSR Code,Challan No & date are correct.It appears that
    certain Banks pass on the transfers through their core banking network or a designated branch.I feel the designated branch has not linked the particular Self Assessment Challan to PAN with Dept.
    Any Solutions?
    N.UDAYASIMHA
    Bangalore

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