CA Sandeep Kanoi
We have Published a post yesterday titled ‘Revised Form 15CA as applicable from 01.10.2013 not yet available online’ on 09.09.2013. In this post we have mentioned that CBDT has not yet provided the format of revised form 15CA on the NSDL website which remitter use to file form 15CA.
In response to our post CBDT has put the following on its website https://incometaxindiaefiling.gov.in/ by way of clarification on the same day i.e. on 09.09.2013 :-
Form No. 15CA relating to any payment chargeable to income tax (to a non-resident, not being a company or to a foreign company) is available from 01/10/2013 on e-Filing portal. Remitters may use the same. [Refer Notification No. 67/2013 dated 02/09/2013] For details, Click here.
Now the question is why the CBDT has not put such info earlier on its e-filing portal and also on NSDL website? Regarding the changed format we also inquired on Income tax helpline and also contacted the NSDL officials, who were also ignorant of the fact that CBDT has moved wef 01.10.2013 the forms to e-filing portal from NSDL portal. Before making any such change CBDT should have made taxpayer aware of such changes.
Remitter/ Deductor can view and file Revised form 15CA after following the following Procedure :-
1. Login on the e-filing portal at the following link – https://incometaxindiaefiling.gov.in/e-Filing/UserLogin/LoginHome.html
2. Visit the link – e-file → Prepare and Submit Online Form(Other than ITR) → Select From and Assessment year.