DIT Module1A Trainee Manual Print

Module 1A: AIS, AST, IRLA, and OLTAS
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without the prior written permission of the publisher.
Item Code : 131178
Training Schedule
Topic/Activity
Duration
Day 01
Introduction
15 minutes
Introduction to ITD
30 minutes
Introduction to AIS
Topic 01: Introduction to AIS
15 minutes
Transferring and Restoring PANs

Topic 02: Transferring PANs
30 minutes
Tea Break
15 minutes
Topic 02: Transferring PANs (contd.)
15 minutes
Practice Session
30 minutes
Topic 03: Restoring PANs
10 minutes
Practice Session
10 minutes
Introduction to AST
Topic 09: Introduction to AST
15 minutes
Processing Returns u/s 143(1)

Topic 10: Creating Bundles
10 minutes
Topic 11: RRR
15 minutes
Lunch Break
60 minutes
Practice Session
30 minutes
Topic 12: Adding Returns
30 minutes
Topic 13: Managing Different Types of Returns
20 minutes
Practice Session
40 minutes
Tea Break
15 minutes
Topic 14: Initiating Processing
15 minutes
Topic 15: Processing Returns u/s 143(1)
30 minutes
Topic 16: Maintaining Tax Payments
30 minutes
Q&A
15 minutes
Session Summary
15 minutes
Day 02
Recap
15 minutes
Updating Address in AST

Topic 17: Updating Address in AST
20 minutes
Practice Session
55 minutes
Tea Break
15 minutes
Practice Session
105 minutes
Lunch Break
60 minutes
Rectification, Penalty, and Scrutiny

Topic 18: Rectification Petition and Order
25 minutes
Topic 19: Maintaining Adjustments/Additions
25 minutes
Topic 20: Penalty Order and Demand
25 minutes
Practice Session
45 minutes
Tea Break
15 minutes
Topic 21: Scrutiny u/s 143(3)
40 minutes
Issuing Refunds
Topic 22: Issuing Refunds
20 minutes
Practice Session
30 minutes
Session Summary
15 minutes
Day 03
Recap
15 minutes
Topic 23: Refund Banker
20 minutes
Proceeding Outputs
Topic 24: Proceeding Outputs and Queries
20 minutes
Generating Reports
Topic 29: Generating Reports
35 minutes
Tea Break
15 minutes
Topic 29: Generating Reports (contd.)
15 minutes
Practice Session
30 minutes
Introduction to OLTAS
Topic 31: Introduction to OLTAS
30 minutes
Maintaining Challans in OLTAS

Topic 32: Maintaining Challans in OLTAS
30 minutes
Lunch Break
60 minutes
OLTAS 31 and e-Payment

Topic 33: OLTAS 31
20 minutes
Practice Session
40 minutes
Topic 34: e-Payment
20 minutes
Introduction to IRLA
Topic 35: Introduction to IRLA
40 minutes
Tea Break
15 minutes
RSA Token and Lotus Notes Email
45 minutes
Session Summary
15 minutes
Q and A
45 minutes
21 hours
Total Duration
Additional Topics Available on the LMS for Self-Study

Topic/Activity
Duration
Topic 04: De-duplicating PANs
15 minutes
Topic 05: Updating PAN Address
30 minutes
Topic 06: Adding Assessee Events
15 minutes
Topic 07: Restoring Original Data
20 minutes
Topic 08: Generating Reports in AIS
15 minutes
Topic 25: Date of Service
20 minutes
Topic 26: Give Effect to Orders
20 minutes
Topic 27: Give Effect to External Orders
40 minutes
Topic 28: Audit Objection and Prosecution
20 minutes
Topic 30: Maintaining Notices
20 minutes
Topic 36: Entering Arrears in IRLA
20 minutes
Topic 37: Arrears: Stay, Write-off, and Installments
30 minutes
Topic 38: Generating Reports and Ledgers
30 minutes
Table of Contents
Before You Begin
Accessing the Learner Management System
Icons used in the Trainee Manual
Introduction to AIS
Transferring, Restoring, and De-Duplicating PANs

Practice Session
Practice Session
Updating PAN Details

Restoring Data and Generating Reports in AIS

Introduction to AST

Topic 11: RRR
Practice Session
Practice Session

Practice Session

Practice Session
Issuing Refunds
Practice Session
20 minutes
Proceeding Outputs
Giving Effect to Orders
-8-8- 11 -
- 12 - 12 -
- 20 - 20 - 34 - 35 - 41 - 42 -
- 48 - 48 - 51 -
- 57 - 57 - 62 -
- 72 - 72 -
- 81 - 81 - 86 - 91 - 92 - 102 - 111 - 112 - 117 - 134 -
- 146 - 146 - 152 -
- 154 - 154 - 162 - 166 - 171 - 173 -
- 184 - 184 - 194 - 195 - 195 -
- 200 - 200 - 207 -
- 211 -

- 211 - 218 -
Audit Objection and Prosecution
- 226 -
Generating Reports in AST

Practice Session
- 226 -
- 233 - 233 - 257 -

Topic 33: OLTAS 31
Practice Session
Topic 34: e-Payment
- 258 -
- 261 - 261 -
- 269 - 269 - 274 - 277 - 278 -
- 280 -
- 280 -
Entering Arrears in IRLA
- 293 -

Topic 37: Arrears: Stay, Write-off, and Instalments
- 293 - 296 -
Generating Reports and Ledgers in IRLA
- 303 -
Appendix A Frequently Asked Questions

AIS
AST
OLTAS
IRLA
Appendix B Troubleshooting
AIS
AST
OLTAS
Appendix C Glossary
AIS
AST
OLTAS
IRLA
- 303 -
- 312 - 312 - 314 - 319 - 319 -
- 322 - 322 - 324 - 326 -
- 327 - 327 - 328 - 329 - 329 -
Before You Begin

Accessing the Learner Management System
You need to access the Learner Management System (LMS) to view the courses. To
launch the LMS:
1. Open the Internet browser.
2. Type http://10.152.2.21/cliks/clikslogin in the address bar and press the Enter key. A
RSA Authentication prompt will appear.
3. Type your username in the User Name field and RSA key in the Password field.
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4. After successful authentication, the LMS login page will be displayed.
5. Type your LMS user name in the Employee Code field and password in the Password
field.
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6. After successful login to the LMS, the home5 page will appear.
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Icons used in the Trainee Manual

Various icons have been used in the Trainee Manual to indicate the type of activity or
content.
Below is a list of the icons used in the Trainee Manual and what they represent.
Icon
Icon Name
Duration
Concept
Task
Description
This icon indicates the time it will take to complete a topic.
This icon indicates conceptual knowledge about a topic.
This icon indicates application tasks.
Check Your
Understanding/
Answers
This icon indicates both the question at the end of each

topic and the answers to these questions.
Notes
This icon indicates pages where you can write your own
notes.
Practice
Summary
This icon indicates practice assignments.
This icon indicates the key learning points for a topic.
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Introduction to AIS

15 minutes
Duration
An Overview
Concept
This topic will provide an overview of AIS, its features, the functions performed
by AIS, and the AIS user interface.
By the end of this topic, you will be able to:
Recognize the basic features of AIS.
Identify the basic functions of AIS.
Identify the important elements of the AIS user interface.
Identify the function keys used in AIS.
Understand the List of Values (LoV) functionality.
Understand the jurisdiction hierarchy in AIS.
Describe the PAN allotment workflow.
What is it?
Concept
AIS maintains the records of each taxpayer in the country by allotting a unique
number to each taxpayer. This number is known as PAN. PAN is used to
identify a taxpayer across various ITD modules. AIS is also referred to as the
hub around which all the other ITD modules operate.
AIS allows online PAN allotment, PAN data maintenance, assessee events
maintenance, and Income Tax jurisdiction hierarchy maintenance.
Features of AIS
AIS has the following features:
Concept
It is an online application.
Data is stored on the back-end servers. An AIS user can access
the application by specifying a valid username and password.
It is a menu-driven and Windows-based application.
AIS has a Graphical User Interface (GUI) with various elements,
such as menu bar, toolbar, radio buttons, checkboxes, list boxes,
and combo boxes. These user-friendly GUI elements simplify the
task of performing various tasks and navigation across screens.
It is a parameter-driven system.
A parameter is the value entered in a field. AIS enables you to
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specify parameters for querying the database. Based on the

specified parameters, AIS retrieves data from the database.
It is a secure system.
Security is inbuilt in the system and only valid users with assigned
roles can access the application after authentication. To maintain
security in the system, AIS has six classes of users, Class A to
Class F, depending upon their access or update rights. In addition,
the application captures the user identification details along with
the timestamp for all users accessing the application. Any
modifications to the database are tracked for each user in an audit
log.
Functions of AIS
Concept
AIS enables you to perform various functions. Some of the important functions
are:
Allotting PAN: AIS enables users with the role of Batch
Administrator to allot PANs based on the details specified by the
applicants in Form 49A. The initial steps for PAN allotment are
performed through service providers, such as UTITSL and
National Securities Depository Limited (NSDL). You will learn more
about the PAN allotment procedure later in this topic.
Maintaining jurisdiction hierarchy: AIS enables the RCC officials
to set up and define jurisdiction hierarchy. This helps in
maintaining the details of all AOs, ACITs, DCs, CITs, and CCITs
and the links between them.
Maintaining PAN holder data: AIS allows changes to be made to
the assessee database. An AO can make modifications to reflect
any changes in PAN holder details, such as change in address or
office name. However, an AO cannot change certain details such
as name, fathers name, and date of birth of the PAN holder.
Maintaining PAN holder events: You can also record events
such as death, liquidation, dissolution, partition, merger, and split
related to PAN holder.
Maintaining PAN: AIS enables you to maintain PAN. You can
delete or deactivate duplicate PANs, restore wrongly deleted
PANs, and restore original PAN details.
Generating reports: AIS allows generating a report to a file,
printer, or screen. The reports are generated as lis or pdf files. You
can generate various reports to view the statistics for PAN
allotment, PAN card, assessee details, and transfer orders.
Transferring PAN: An AO can transfer the PANs from one
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jurisdiction to the other. However, an AO can only transfer PANs

that are under his or her jurisdiction.
Accessing AIS
To access any module, you first need to log in to the ITD application.
Concept
To access AIS:
1. Open the Internet Explorer and type the URL
https://itdapp.incometax.net in the address bar to access the ITD
application.
2. Type the username and password in the Authentication Proxy Login
page for RSA authentication.
3. Click the OK button to log in. This displays the Income Tax Application
login screen.
4. Type the application username and password. Then, click the OK button
to log in to the ITD application. This displays the ITD Main Menu screen.
5. Click the AIS menu to access the AIS module. This displays the AIS
home page.
The AIS User Interface
The AIS user interface is divided into the following four parts:
Concept
Menu Bar: This is the first part. The menu bar is common for all screens
in AIS. It appears on the top of the screen. Clicking any menu shows a
list of menu items to perform various tasks.
Toolbar: This is the second part. It has multiple icons that help to
perform key tasks on any screen.
Main Page: This is the third and the largest part. This is the area where
the forms or fields will be displayed for you.
Message Bar: This is the last part. It has two parts:
Message Line: It is the second last line on the
screen. It displays:
Messages in response to an erroneous or unconventional
action taken.
AIS-specific information messages related to errors or
warning messages. You need to take a corrective action
for these messages.
Alerts, which appear like small pop-up windows and
request confirmation, warn about problems, or prompt for
making decisions.
o Status Line: It is the last line on the screen that contains
indicators such as the sequence of the current record and status of
the query.
o
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Menu Bar
Concept
The following seven menu options are present on the AIS menu bar:
Action: Contains options that enable you to perform various
operations, such as saving changes to database, clearing working
area, and printing screens.
Edit: Provides options for performing tasks related to editing, such
as coping and pasting selected text.
Field: Contains options that enable you to perform various tasks,
such as navigating from one screen to another.
Record: Provides options that enable you to manage records,
such as options to navigate between records and clear records.
Query: Provides options for entering and executing queries.
Help: Provides information to help the users in performing various
tasks in AIS.
Window: Contains the standard Windows 3.1 features. However,
using them is not recommended because they can change the
location and size of the AIS screens.
Toolbar
Concept
The icons on the toolbar in AIS have an image and an abbreviated label.
Clicking the icon allows you to perform the relevant step. For example, clicking
the SAVE icon allows you to save a record or form.
A button may be enabled or disabled depending on the context. All highlighted
buttons indicate that they are enabled and active; whereas, all dimmed buttons
are disabled and inactive.
There are multiple icons on the toolbar. The following are the most frequently
used icons:
ENT QRY: Allows you to enter a query and specify the query conditions.
EXEC: Executes the query with the specified conditions and displays the
results.
SAVE: Saves all changes to the database. If an error message is
displayed, you need to resolve it and then, click the SAVE icon again.
CLEAR: Clears the values from all fields of the current record. However,
clicking this icon does not delete the record from the database.
EXIT: Enables you to exit from the current screen.
The Function Keys
Concept
The following are some of the function and shortcut keys that you can use for
functions otherwise available through menus or buttons:
F1: Help
F7: Enter a query
F8: Execute a query
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F10: Accept or save

F9: LoV
Ctrl+P: Print record
Ctrl+Q: Exit
Tab or Ctrl+Tab: Next item or field
The LoV Functionality
Concept
AIS provides the LoV functionality for selecting a value from a predefined list.
The LoV for a field is displayed automatically when you enter an invalid value in
the field.
For example, if you enter an invalid state code and move to the next field, the
LoV for state codes is displayed automatically. You can then select a valid
state code from the LoV.
To view the LoV for any field, click the LoV icon for that field or press the F9
key. This displays a window with the list of valid values.
Jurisdiction Hierarchy
Concept
As mentioned earlier, one of the primary functions of AIS is maintaining

jurisdiction hierarchy, which is defined by RCC.
Defining the jurisdiction hierarchy involves setting up and defining codes for
various positions in the department, such as:
AOs
Range Incharge
CITs
CCITs
The defined codes must be in the following order:
1. Area code
2. CCIT code
3. CIT code
4. Range code
5. AO code
After defining the codes, each position in the jurisdiction hierarchy is associated
with a particular code.
PAN Allotment
One of the most important functions of AIS is PAN allotment.
Concept
The workflow for allotting PANs in AIS involves the following steps:
1. In the first step, an applicant applies for a PAN to a service
provider, such as NSDL or UTI, by filling up the details in Form
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49A.
2. In the second step, the service provider validates the data
specified by the applicant in Form 49A.
3. Next, the service provider sends the validated data to RCC.
4. At RCC, the Batch Administrator allots a PAN to the applicant.
5. Then, the allotted PAN details are sent to the service provider.
6. Finally, the service provider sends the intimation letter along
with the PAN card to the applicant.
Fig: Workflow for PAN allotment
Exiting from AIS
Concept
After you have completed your tasks for the day, you can exit the AIS module.
To exit from AIS, click the EXIT icon on the toolbar till you reach the main
menu.
If you exit from the ITD application, you will need to log in again.
Q1. Which of the following function keys will you press to execute a query?
(There is only one correct answer.)
CYU
a.
b.
c.
d.
F1
F7
F8
F10
Q2. Which of the following options correctly lists the sequence in which the
codes are defined while setting up jurisdiction hierarchy? (There is only one
correct answer.)
a. Area code, CIT code, CCIT code, AO code, and Range code
b. Area code, CCIT code, CIT code, Range code, and AO code
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c. Range code, Area code, CCIT code, CIT code, and AO code
Key Points to Remember
Summary
AIS is an online Windows-based application. It maintains records of

each taxpayer in the country by allotting a unique PAN.
AIS allows you to perform various functions, such as allotment of PAN,
maintenance of jurisdiction hierarchy, maintenance of PAN holder data
and events, generation of reports, and transfer of PAN.
The AIS user interface is divided into four parts: menu bar, toolbar, main
page, and message bar.
AIS provides various function and shortcut keys for performing functions
that are otherwise available through menus or buttons.
AIS provides the LoV functionality for selecting a value from a
predefined list.
The jurisdiction hierarchy must be set up and defined for various
positions in the department.
The workflow for allotting PANs in AIS involves multiple steps:
1. An applicant applies for a PAN to the service
provider.
2. The service provider validates the data.
3. The service provider sends the validated data to
RCC.
4. The Batch Administrator at RCC allots a PAN.
5. The allotted PAN details are sent to the service
provider.
6. The service provider sends the PAN to the
applicant.
Q1:c ; Q2:b
Answers
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Transferring, Restoring, and De-Duplicating PANs

45 minutes
Duration
An Overview
Concept
AIS enables you to transfer PANs from the jurisdiction of one AO to the
jurisdiction of another AO. In this topic, you will learn the steps to transfer
PANs across jurisdictions.
Identify the situations in which PAN is transferred.
Identify the workflow involved in transferring PANs having nonindividual status.
Transfer PANs having non-individual status.
Identify the workflow involved in transferring PANs having individual
status.
Transfer PANs having individual status.
Situations in Which PAN is Transferred
Concept
The transfer of PANs, which is also known as transfer of jurisdiction of

assessees, can take place in any of the following situations:
Orders passed u/s 120 of the Income Tax Act: Orders u/s 120 are
passed by a CIT, CCIT, or DG to define or redefine the jurisdiction of
AOs. In case of redefinition of the jurisdiction of AOs, usually more
than one assessee is affected. Therefore, in such instances the
assessees are transferred as a group from their respective
jurisdictions to the new jurisdiction.
Orders passed u/s 127 of the Income Tax Act: Orders u/s 127 are
passed by a CIT, CCIT, or DG to transfer specific assessees to a new
jurisdiction.
Request for transfer of jurisdiction by the assessee: An assessee
may request for a transfer of jurisdiction due to change in the address
or nature of business of the assessee. On receipt of the request for
transfer, the ITD validates the request to confirm whether or not the
transfer request is appropriate. If the request is appropriate, an order
u/s 127 is passed by the CIT, CCIT, or DG to bring the transfer into
effect.
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Parameters
Concept
In AIS, the process involved in transferring PANs depends on various

parameters, such as:
Status of the PAN:
Individual
Non-individual
The jurisdiction across which the PANs are transferred:
Within Range
Within CIT
Across CIT
Within RCC
Across RCC
Transferring PANs Having Non-Individual Status
Concept
The process of transferring PANs having non-individual status involves

multiple steps:
1. In the first step, the AO creates the transfer order based on the order
passed by the CIT, CCIT, or DG.
2. Next, the AO builds the transfer order list. In this step, the AO includes
the assessees listed in the order passed by CIT, CCIT, or DG, into the
transfer order list. Note that if the transfers are within the Range, then
the AO builds the transfer order list. If the transfers are within the CIT,
then the Range Incharge builds the transfer order list. However, if the
transfers are across CIT or Area, the CIT builds the transfer order list.
3. In the third step, the transferring officer confirms the transfer order list as
per the rules laid. If the transfers are within the Range, the AO can
confirm the transfer order list. If the transfers are within the CIT, then the
Range Incharge confirms the transfer order list. If the transfers are
across CIT or Area, the CIT confirms the transfer order list.
4. Finally, the AIS Admin executes the transfer order.
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Fig: Workflow for transferring PANs having non-individual status
Creating Transfer Order
Task
To initiate the process of transferring PANs, the AO first needs to create the
transfer order using the TRANSFER ORDER MAINTENANCE screen. To do
so, the following information should be available:
Reference number
Section number
Order date
Effective date
Issuing authority
Officer code
AO code
To create a transfer order:
1. Click the Maintenance menu on the AIS main screen.
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Fig: The Maintenance menu on the AIS main screen
2. Select the Transfer Order Details option. This displays the TRANSFER
ORDER MAINTENANCE screen.
Fig: The TRANSFER ORDER MAINTENANCE screen
3. Type a value in the Reference No. field.

4. Type the date of passing the order in the Order Date field.
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5. Type the effective date of transfer in the Effective Date field.

6. Select a valid section number from the Section No. drop-down list.
7. Select the Assessing Officer option from the Issuing Authority dropdown list.
8. Type a value in the AO Code field.
9. Click the LoV icon corresponding to Text Of Transfer Order and select
the appropriate option. This displays the transfer order details.
10. Click the SAVE icon. The transfer order is saved.
11. Click the EXIT icon
Building Transfer Order List
Task
After creating the transfer order, the AO creates the transfer order list using
the TRANSFER ORDER LIST screen.
Fig: The TRANSFER ORDER LIST screen
The AO can create this list using two methods:

Specify individual PANs one at a time.
Select a group of assessees based on specific criteria, such as status,
returned income, or name of office or employer for transfer u/s 120.
To build the transfer order list, the following information should be available:
Sequence number
Reference number
Section number
Order date
Effective date
Issuing authority
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To build a transfer order list:

2. Select the Transfer Order Details option. This displays the

TRANSFER ORDER MAINTENANCE screen.
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Fig: The TRANSFER ORDER MAINTENANCE screen
3. Click the BuildList button. This displays the TRANSFER ORDER

LIST screen.
Fig: The TRANSFER ORDER LIST screen
4. Type a value in the List Code field.

5. Click the EXEC icon. This displays the Build New Transfer List
window.
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Fig: The Build New Transfer List screen
6. Ensure to select the Build List Manually option from the Transfer
Option to build the List drop-down list.
7. Click the OK button.
8. Type a valid value in the PAN field.
9. Specify the destination AO code by clicking the LoV icon
corresponding to the Destination AO Code field.
10. Click the SAVE icon to save the changes.
11. Click the EXIT icon.
Transferring PANs Having Individual Status
Concept
As per AIS Instruction No. 49, the workflow for transferring PANs having
individual status across RCCs involves the following steps:
1. When an AO of one RCC, also called the Transferee AO, requires
transferring a PAN from an AO from another RCC, also called Source
AO or Transferor AO, the Transferee AO makes an online request to the
Transferor AO for transfer of PAN.
2. Next, the request for transfer of PAN is conveyed by the system to the
source RCC. A message appears on the system of the Transferor AO
stating the details of the PAN sought to be transferred.
3. The Transferor AO allows the request.
4. The Transferor AO, Range Incharge, or CIT confirms the request
depending on the level of jurisdiction across which the transfer of PAN is
taking place.
Note: If the transfers are within the Range, then the AO confirms the
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transfers. If the transfers are within the CIT, then the Range Incharge
confirms the transfers. However, if the transfers are across CIT or Area,
the CIT confirms the transfers.
5. The transfer order is created automatically.
6. Finally, the AIS Admin executes the transfer order and the PAN gets
transferred to the Transferee AO in the Destination RCC.
The same workflow is also used to transfer PANs having individual status
within RCC, which is provided through AIS Instruction No. 53.
Fig: Workflow for transferring PANs having individual status
Transferring PANs Having Individual Status: (Contd.)
Concept
As per AIS Instructions No. 49 and 53, the Transferor AO, Range Incharge,
or CIT should allow and confirm the transfer request within 10 days.
However, if the Transferor AO, Range Incharge, or CIT fails to take the
necessary action within the prescribed period of 10 days, the system
presumes that there is no objection from the Transferor AO, Range Incharge,
or CIT and the PAN gets automatically transferred to the Transferee AO.
Note: A request for transfer of PANs having individual status can also be
initiated by the Transferor AO. In such instances, the process involved is the
same as that for transferring PANs having non-individual status.
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Making Request for Transferring PANs
Task
To initiate the process of transferring PANs having individual status, the

Transferee AO first needs to make a request for transferring the required
PANs using the DATA ENTRY FOR WITHIN RCC TRANSFER screen.
Fig: The DATA ENTRY FOR WITHIN RCC TRANSFER screen
To make a request for transferring PANs:

2. Select the Data Entry for Within RCC Transfers option. This displays
the DATA ENTRY FOR WITHIN RCC TRANSFER screen.
3. Type a valid PAN in the PAN field.
4. Click the EXEC icon to retrieve the records. The data in the Source
AO and Destination AO fields is displayed automatically.
5. Click the SAVE icon to save the PAN transfer request.
Allowing Transfer of PANs
Task
After the Transferee AO makes the request, the Source or Transferor AO

needs to allow the transfer request using the ALLOW WITHIN RCC
TRANSFER screen. When the Source AO allows the transfer, it is confirmed
by the appropriate role depending on the level of jurisdiction across which the
transfer of PAN is taking place and then the transfer order is created
automatically.
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Fig: The ALLOW WITHIN RCC TRANSFER screen
To allow transfers of PANs:

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2. Select the Allow Within RCC Transfers option. This displays the
ALLOW WITHIN RCC TRANSFER screen.
Fig: The ALLOW WITHIN RCC TRANSFER screen
3. Select the Y checkbox under the Xfer Allow Flag section

corresponding to the PAN for which you want to allow transfer. This
displays a message prompting you to confirm the changes.
4. Click the Yes button to allow the PAN transfer.
Closure
Concept
To complete the process of transferring PANs having either individual or nonindividual status, the AIS Admin executes the transfer order and the details of
the assessees are transferred to the new AO.
After the PAN details are transferred, there are a number of activities to be
performed to ensure closure of the transfer procedure:
1. The record books and files of the associated assessees are physically
transferred to the new AOs office.
2. A transfer memo is created by the Transferor AOs staff and authorized
by the AO. This transfer memo includes the details about the transferred
assessee, number of the files transferred, and all other information
related to assessment, demand, and penalty.
3. The staff of the Transferor AO makes an entry in the blue book or PAN
register about the transfer of the assessee.
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Fig: Closure procedure for transfer of PANs
Q1. Under which of the following situations the transfer of jurisdiction of

specific assessees is done? (There is only one correct answer.)
CYU
a. Orders passed u/s 120 of the Income Tax Act

b. Orders passed u/s 127 of the Income Tax Act
c. Request for transfer of jurisdiction by the assessee
Q2. Which of the following steps is performed after the transferring officer
confirms the transfer order list while transferring PANs having non-individual
status? (There is only one correct answer.)
a. The Destination AO creates the transfer order.
b. The Source AO allows the transfer request.
c. The AIS Admin executes the transfer order.
Summary
AIS enables you to transfer PANs, having either individual or nonindividual status across jurisdictions.
You can transfer the jurisdiction of an assessee either on request from
the assessee or based on orders passed u/s 120 and 127.
The process of transferring PANs having non-individual status
involves multiple steps:
1. The AO creates the transfer order based on the order passed by
the CIT, CCIT, or DG.
2. Next, the AO or Range Incharge or CIT builds the transfer order
list.
3. The AO or Range Incharge or CIT confirms the transfer order
list.
The workflow for transferring PANs having individual status involves
the following steps:
1. The Transferee AO makes an online request to the Transferor
AO for transfer of PAN.
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2. The request for transfer of PAN is conveyed by the system to the

Transferor AO.
3. The Transferor AO allows the request.
4. The Transferor AO, Range Incharge, or CIT confirms the
request.
5. The transfer order is created automatically.
For transferring PANs having individual status, the Transferor AO,
Range Incharge, or CIT should allow and confirm the transfer request
within 10 days, otherwise the system automatically transfers the PAN
to the Transferee AO after 10 days.
Q1: b; Q2: c
Answers
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Notes
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Practice Session
30 minutes
Duration
Scenario: Perform the task of transferring PANs having non-individual status

from one jurisdiction to another. Complete the task in the following sequence:
Practice
1. Create transfer order

2. Build transfer order list
Perform the task of transferring PANs having individual status from one
jurisdiction to another. Complete the task in the following sequence:
1. Make a request for transferring PANs
2. Allow transfer of PANs
You can refer to the steps given in the manual while performing these tasks.
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Page 34 of 329

Duration
10 minutes
An Overview
Concept
The AIS module has a provision of restoring PANs that were deleted
erroneously. In this topic, you will learn the steps to make a request for restoring
PANs.
Identify the need for restoring PANs.
Identify the roles that are involved in the process of restoring PANs.
Identify the workflow involved in restoring PANs.
State the situations in which a PAN restoration request can be made.
Make a request for restoring PANs.
Need for Restoring PANs
Concept
A single assessee may sometimes have multiple PANs. In such cases, only a
single PAN is retained while the others are deactivated or deleted using the
process of de-duplication. This process is performed with an assumption that
there will be no reversal of PANs once deleted or deactivated. However, there
have been some cases where vendors had grouped the PANs incorrectly. In
such instances, PANs that should ideally have been retained were deleted
because of inappropriate groupings.
To rectify such instances, as per AIS Instruction No. 73, an AO can restore
wrongly deleted or deactivated PANs.
Roles Involved
The process of restoring PANs involves three roles:
Concept
AO
Range Incharge
AIS Admin
The Workflow
The process of restoring PANs involves multiple steps:
Concept
In the first step, the AO makes a request to restore a deleted or

deactivated PAN.
The Range Incharge then checks and confirms the validity of the
request.
If any changes are needed in sub grouping, the Range Incharge sends
the request back to the AO for making the required changes. The AO
Page 35 of 329
then makes the required modifications and sends back the request to
the Range Incharge for confirmation.
The Range Incharge may also reject the request if the request is not
valid.
If the request is confirmed, the AIS Admin executes the request and
restores the deleted or deactivated PAN.
Fig: Workflow for restoring PANs
Scenarios for Restoration

An AO can request for restoration of PANs in any of the following situations:
Concept
The assessee requests the AO to restore a PAN that has been wrongly
deleted or deactivated. In this case, all the clubbed PANs belong to the
assessee.
The assessee requests the AO to restore a PAN that has been deleted.
In this case, the retained PAN does not belong to the assessee.
Conditions for Restoration
Concept
Before making a restoration request, you should consider the following

conditions:
The retained PAN should be under your jurisdiction. You cannot request
for restoring a PAN that is outside your jurisdiction. You should first get
the jurisdiction of the retained PAN changed to your jurisdiction and
then initiate restoration.
The PAN to be restored should not be undergoing any other process,
such as transfer, de-duplication, or restoration.
Page 36 of 329
The PAN should exist at the centre where the request for restoration is
being made. For example, if the request is made from the Delhi RCC,
the PAN should also exist in the Delhi RCC.
Fig: Conditions for restoration
Restoring PANs
Task
To initiate the process of restoring PANs, you first need to make a request for
restoration. To do so, you need to specify the PAN to be restored.
To make a request for restoring PANs:
1. Click the Maintenance menu on the AIS menu bar to access the option
to restore PANs.
2. Select the Restoration of PANs option.
3. Select the Restoration Request - Data Entry option. This displays the
PAN Restoration Request Maintenance screen.
Page 37 of 329
Fig: The PAN Restoration Request Maintenance screen
4.
5.
6.
7.
Click the ENT QRY icon.

Type the PAN in the PAN field.
Click the EXEC icon. This displays the details of the specified PAN.
Select the appropriate checkbox corresponding to the PAN that you
want to restore in the Current Deleted/Deactivated PAN(s) section.
8. Select the Certified that restoration and/or regrouping of PAN(s)
done after proper verification checkbox.
9. Type the remarks in the AO Remarks field.
10. Click the Selection Complete button. The PAN to be Retained dialog
box is displayed.
Page 38 of 329
Fig: The PAN to be Retained dialog box
11. Click the System Retained PAN button and then, click the OK button.
The PAN Restoration Request Maintenance screen is displayed
again.
12. Click the SAVE icon to save the request for restoring the PAN.
Restoring PANs: Closure
Concept
After the AO makes the request for restoration, the Range Incharge confirms
the restoration request using the Action on Restoration Requests screen.
On confirmation of the restoration request by the Range Incharge, the AIS
Admin executes the request using the Action on Restoration Requests
screen to finally restore the PAN.
CYU
Q1. Which of the following roles executes the requests for restoring PANs?
a. AO
b. Range Incharge
c. AIS Admin
Q2. An AO can request for restoration of PAN in which of the following
situations? (There is only one correct answer).
a. On request from an assessee to restore a PAN that has been wrongly
deleted
b. On orders passed by a CIT or CCIT
c. As part of the departmental procedure of validating all issued PANs
Page 39 of 329
Summary
The AIS module has a provision of restoring PANs that were deleted
erroneously.
The process of restoration of PANs includes three steps:
1. The AO makes a request for restoration.
2. The Range Incharge checks and confirms the restoration request.
3. The AIS Admin executes the restoration request.
You can make a request for restoration of PANs when the assessee
makes a request to restore a PAN that has been:
Wrongly deleted or deactivated.
Deleted and the retained PAN does not belong to the assessee.
Before making a restoration request, you should consider the following
conditions:
The retained PAN should be under your jurisdiction.
The PAN to be restored should not be undergoing any transfer,
de-duplication, or restoration process.
The PAN should exist at the centre where the request for
restoration is being made.
Q1: c, Q2: a
Answers
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Practice Session
10 minutes
Duration
Scenario: Perform the task of restoring a PAN that has been deleted
erroneously.
Practice
You can refer to the steps given in the manual while performing this task.
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Page 41 of 329

15 minutes (Self Study)
Duration
An Overview
Concept
The AIS module enables you to delete duplicate PANs of an assessee. In this
topic, you will learn the steps for deleting duplicate PANs.
Identify the need for de-duplication of PANs.
Identify the process involved in deleting PANs.
Delete PANs.
Need for De-Duplication
Concept
A PAN is unique for an assessee. However, at one point in time, the

Department identified that there were some assessees who were allotted
multiple PANs. To rectify this problem of multiple PANs allotment to a single
assessee, the process of de-duplication was introduced.
De-duplication was a one-time activity that was performed by AOs to retain
only a single PAN for an assessee and delete or deactivate the other PANs
allotted to the same assessee.
However, now only the PAN deletion process is performed by AOs.
De-Duplication Process
Concept
In the process of de-duplication of PANs, the system can either deactivate or

delete the PAN. Based on the number of transactions of the assessee with the
Department, the system identifies whether the PAN should be deleted,
deactivated, or retained. If the PAN has not been used for any transaction with
the Department, it is deleted. However, if the PAN has undergone at least one
transaction with the Department, it is deactivated.
Fig: De-Duplication process
Page 42 of 329
Categorizing PANs for Deletion or Deactivation
Concept
As per AIS Instruction No. 66, during the process of de-duplication, the system
categorizes the duplicate PAN data into the following categories:
Category 1: When all the PANs of an assessee do not have any
transaction in any ITD module except one in AIS, the latest allotted
PAN is marked as to be retained and other PANs are marked as to
be deleted.
Category 2: When only one PAN out of all the PANs of an assessee
has transaction in other ITD modules, the PAN with the transaction is
marked as to be retained and other PANs are marked as to be
deleted.
Category 3: When two or more PANs out of all the PANs of an
assessee have transactions in other ITD modules, the latest allotted
PAN from the group of multiple PANs having transactions is marked
as to be retained and other PANs with transactions in other ITD
modules are marked as to be deactivated. The remaining multiple
PANs that have no transaction in any other ITD modules are marked
as to be deleted.
Deleting a PAN: The Workflow
The process of deletion of a PAN involves the following three steps:
Concept
1. First, the AO prepares the list of PANs to be deleted and

retained. To do so, the AO uses the PAN DELETE DETAILS
--PANDEL screen.
2. Next, the Range Incharge previews the data and then
confirms the PAN for deletion.
3. Finally, the AIS Admin executes the PAN deletion request.
Note: An AO can also delete the PAN deletion request if it has not yet
been confirmed by the Range Incharge.
Page 43 of 329
Fig: The PAN Delete Details-PANDEL screen
Deleting a PAN
An AO can delete a PAN only under his or her jurisdiction.
Task
Note: AIS also enables an AO to delete a PAN that is currently under the deduplication process. To do so, the AO needs to D mark the PAN from the group
of PANs that is under the de-duplication process. An AO can D mark a PAN till
the time the deletion request is confirmed by the Range Incharge.
To delete a PAN:
1. Click the Maintenance menu on the main AIS screen.
Page 44 of 329
2. Select the Deletion/Deduplication of PANs option.

3. Select the PAN Deletion option. The PAN DELETE DETAILS --PANDEL
screen is displayed.
Fig: The PAN DELETE DETAILS --PANDEL screen
4. Type the PAN(s) that you want to delete in the PAN To Be Deleted field.
5. Type the PAN(s) that you want to retain in the PAN to be retained field.
6. Click the SAVE icon.
Page 45 of 329
7. Click the Preview button. The details of the PAN are displayed.
8. Click the Back button.
9. Click the Pre Intimation Letter button. A message is displayed notifying
that the deletion confirmation report has been generated.
10. Click the OK button to continue.
Q1. When all the PANs of an assessee do not have any transaction in any ITD
module except one in AIS, __________________. (There is only one correct
answer.)
CYU
a. The latest allotted PAN is marked as to be retained.

b. The PAN that has been used in the transaction is marked as to be
retained.
c. The PAN that was allotted first is marked as 'to be retained.'
Q2. In the process of deletion of a PAN, who executes the PAN deletion
request? (There is only one correct answer.)
a. AO
b. Range Incharge
c. AIS Admin
Summary
The process of de-duplication was introduced by the Department to

rectify the problem of multiple PANs allotment to a single assessee.
De-duplication was a one-time activity that was performed by AOs to
retain only a single PAN for an assessee.
As per AIS Instruction No. 66, during the process of de-duplication,
the system categorizes the duplicate PANs data into three categories.
Depending on these categories, the PANs are retained, deactivated,
or deleted.
The process of deletion of a PAN involves the following three steps:
1. The AO prepares the list of PANs to be deleted and
retained. To do so, the AO uses the PAN DELETE
DETAILS --PANDEL screen.
2. The Range Incharge previews the data and then
confirms the PAN for deletion.
3. The AIS Admin executes the PAN deletion request.
Q1: a; Q2: c
Answers
Page 46 of 329
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Page 47 of 329
Updating PAN Details

Duration
An Overview
Concept
After an assessee is allotted a PAN by the ITD, you can change the PAN
details, if required. In this topic, you will learn the steps for updating the PAN
address of an assessee.
Identify the need for updating the PAN address.
State the situations in which you need to update the PAN
address.
Update the PAN address.
Need for Updating the PAN Address
Concept
The details for allotting PAN are taken from Form 49A filled by the assessee
while applying for PAN. Subsequently, if there is any change in these details,
such as a change in the address, the PAN details need to be updated.
Updating the PAN address of an assessee is important to ensure that all
communications from the IT department to the assessee are sent to the correct
address. This also helps to ensure that the correct address is reflected for all
subsequent proceedings.
Situations for Updating the PAN Address
An AO can update the PAN address of an assessee in two situations:
Concept
When the assessee files an application requesting for an

address change
When the AO identifies a change in the address from the
return filed by the assessee
Updating the PAN Address
Concept
You can update the PAN address of an assessee on the PAN CORRECTION
PARAMETERS screen. This screen displays the following fields:
Core PAN Fields
Residential Address
Office Name
Office Address
Communication Address
Page 48 of 329
Although the PAN CORRECTION PARAMETERS screen displays both the

core fields and the address fields, you can change only the address and
the office name of an assessee.
Updating the PAN Address
To update the PAN address, you need either the PAN or the assessees name.
Task
To update the PAN address:

2. Select the Correcting Core Data Entry Mistakes option. The PAN
CORRECTION PARAMETERS screen is displayed.
Fig: The PAN CORRECTION PARAMETERS screen
3. Type the PAN in the PAN field.

4. Click the EXEC icon. The details of the specified PAN are displayed.
5. Make the appropriate changes in the Residential Address,
Communication Address, Office Name, and Office Address sections.
6. Click the SAVE icon to save the updated address.
Q1. Which of the following details of an assessee can you update on the PAN
CORRECTION PARAMETERS screen? (There is more than one correct
answer.)
CYU
a. Date of birth
b. AO code
c. Office name
Page 49 of 329
d. Surname
e. Address
It is important to update the PAN address of an assessee in AIS. This
helps to ensure that the correct address is available for all
communication and processing purposes.
The PAN address of an assessee can be updated either at the
assessees request or based on the address specified in the return
filed by the assessee.
The PAN address is updated from the PAN CORRECTION
PARAMETERS screen. This screen displays both the core fields and
the address fields. However, you can change only the address and
the office name of an assessee.
You need the PAN or the assessee name for updating the PAN
address.
Summary
Q1: c, e
Answers
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Page 50 of 329

Duration
An Overview
Concept
The AIS module enables you to record and update specific events associated
with an assessee. In this topic, you will learn the steps for adding assessee
events.
Identify the need for adding assessee events.
List the various types of assessee events.
Recognize the various types of screens for adding assessee events.
Add assessee events.
Need for Adding Assessee Events
Concept
After an assessee is allotted a PAN by the Department, there could be certain

events, such as the death of an assessee or dissolution of a firm that may lead
to changes in PAN details. It is important to add such events to the AIS
database to ensure that the updated PAN details are maintained for all
subsequent transactions between the assessee and the Department.
Consider an example of a split event, in which Company A has the PAN
AAAHO3333K. Now, Company A has been split into two companies, Company
B and Company C. In such an event, the newly formed entities, Company B
and Company C, will be allotted new PANs. Therefore, it is important that you
update this split event to ensure that all future correspondences from the
Department are made using the newly allotted PANs.
Assessee Event Codes
Concept
To add events associated with an assessee, AIS provides the ASSESSEE

EVENT MAINTENANCE screen. As mentioned earlier, there are various types
of events that may be associated with an assessee, such as their death,
amalgamation, split, and so on. Therefore, the ASSESSEE EVENT
MAINTENANCE screen provides the following specific event codes for all
possible assessee events that you can record in AIS:
Death
Amalgamation
Acquisition
Merger
Dissolution
Liquidation
Under Liquidation
Split
Page 51 of 329
Partition
Fake PAN
Specifying Assessee Event Details
Concept
After selecting the event type, the ASSESSEE EVENT MAINTENANCE screen
changes based on the event type selected. There are typically three variations
of this screen:
The first type of screen is displayed when you specify events that are
associated with a single assessee, such as death of an assessee or
dissolution of a firm. In this type of screen, you can specify the PAN and
the corresponding remarks about the event.
Fig: The ASSESSEE EVENT MAINTENANCE screen first type
The second type of screen is displayed when you specify events in which
multiple entities are involved, such as a merger. In the event of merger of
a number of companies into one company, the screen provides the
option to specify the PANs of the original companies and a single PAN of
the new company.
Page 52 of 329
Fig: The ASSESSEE EVENT MAINTENANCE screen second type
The third type of screen is displayed when you specify events such as
split of a company. In such events, the screen provides options to specify
one source PAN of the original company and multiple PANs of the
companies that are formed after splitting the original company.
Fig: The ASSESSEE EVENT MAINTENANCE screen third type
Page 53 of 329
Adding Assessee Events
Task
To add assessee events using the ASSESSEE EVENT MAINTENANCE

screen, you need the following information:
Event code
Event date
PAN
To add assessee events:
2. Select the Assessee Event Details option. This displays the
ASSESSEE EVENT MAINTENANCE screen.
Fig: The ASSESSEE EVENT MAINTENANCE screen
3. Select the event code from the Event Code drop-down list. For the
DEATH event, the code is displayed by default.
4. Type the PAN of the assessee in the PAN field.
5. Type the event date in the Event Date field.
6. Type the remarks for the event, if any, in the Remarks field.
7. Click the SAVE icon. The event for the assessee is added to the
database.
Page 54 of 329
Q1. For which of the following types of event code do you need to specify a
single source PAN and multiple linked PANs? (There is only one correct
answer.)
CYU
a.
b.
c.
d.
Death
Split
Dissolution
Merger
Q2. What happens after you select the event code? (There is only one correct
answer.)
a. All the records for the similar event code are displayed.
b. The screen relevant for that event is displayed.
c. The system prompts for PAN of the assessee.
Key Points To Remember
Summary
Assessee event details should be added to the AIS database to ensure

that the correct PAN details are maintained for all subsequent
transactions between the assessee and the Department.
The various types of events that may be associated with an assessee
are:
o Death
o Amalgamation
o Acquisition
o Merger
o Dissolution
o Liquidation
o Under Liquidation
o Split
o Partition
o Fake PAN
The ASSESSEE EVENT MAINTENANCE screen is used to specify the
type of event that you want to record or update for an assessee. This
screen changes based on the type of event selected.
You need the following information for adding assessee events:
o Event code
o Event date
o Associated PANs
Q1: b; Q2: b
Answers
Page 55 of 329
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Page 56 of 329
Restoring Data and Generating Reports in AIS

Duration
An Overview
Concept
AIS enables you to restore PAN details that have been wrongly updated. In
this topic, you will learn the steps to restore original data.
Identify the need for restoring original data.
List the details of assessees that you can restore.
Restore the original data of an assessee.
Need For Restoring Original Data
Concept
At times, there may be instances when details of assessees are wrongly

updated in AIS. This leads to data discrepancy. In such situations, it is
important to restore the wrongly updated data based on the original data
maintained in AIS.
The process of restoring original data of assessees is a one-time activity. As
per AIS Instruction No. 57, AOs can undo any wrongly done changes made
during the period June 1st 2003 and January 15th 2005 for assessees under
their jurisdiction. While restoring the original data, AOs can view all the
changes in the data of a PAN in the reverse chronological order in which the
changes were made.
An AO can restore original data for a PAN only on request or intimation about
an error from the PAN holder. An AO can restore original data for only those
PANs for which changes have not been reverted yet. In addition, an AO can
only restore original data for PANs that are under the AOs jurisdiction.
Guidelines
Concept
It is possible that during the period between June 1st 2003 and January 15th
2005, genuine changes in PAN data may have been made by officials at RCCs
based on the requests made by the PAN holder. Therefore, while restoring
data, AOs should ensure that they restore only the data that has been wrongly
changed. It is recommended that the AOs should:
Examine the changes in PAN data received through the service
provider to identify any instances of malafide changes.
Examine the changes in PAN data received through the service
providers to identify any instances of malafide changes.
Page 57 of 329
Guidelines (Contd.)
Concept
Before restoring original data, it is recommended that you scrutinize all the
changes made through other user IDs.
To do so, perform the following steps:
1. Click the Queries menu.
2. Select the Assessee Audit Log option. This displays the ASSESSEE
AUDIT LOG screen. The Audit Log Details section of this screen
displays the list of all the changes.
3. Double-click a record in the Audit Log Details section to view the
details.
Identifying Data that can be Restored
Concept
You can use the Restore Assessee Details Present While Updations screen
to restore the original data of an assessee. Although this screen displays all the
details of the assessee, you can only restore the data for the following details:
Assessee name
Fathers name
Sex
Date of birth
Residential address
Office address
Fig: The Restore Assessee Details Present While Updation screen
Page 58 of 329
Restoring Original Data
Task
To restore the original data of an assessee, you need to type the PAN of the
assessee in the Restore Assessee Details Present While Updations screen.
On specifying the PAN, the existing assessee details as well as the updated
details are displayed.
Note: During restoration, the changes are restored in chronological order, that
is, the latest changes are reverted first. Once any data is restored, a log is
created. This log helps track all changes that have been reverted for a
particular assessee.
To restore original data:
2. Select the Undo Wrongly Done Changes option. This displays the
Restore Assessee Details Present While Updations screen.
Fig: The Restore Assessee Details Present While Updation screen
3.
4.
5.
6.
Click the LoV icon for the PAN field and select an appropriate PAN.
Click the EXEC icon.
Select the data that is to be restored under the Previous values section.
Click the SAVE icon. The message Do you want to restore the
changes? is displayed.
7. Click the Yes button. The selected data is restored to the original data.
Page 59 of 329
Q1. Which of the following details of an assessee can you restore? (There is
only one correct answer.)
CYU
a. PAN
b. Sequence number
c. Date of birth
Q2. An AO can restore data for which of the following categories of PANs?
(There is more than one correct answer.)
a.
b.
c.
d.
PANs under the jurisdiction of the AO

PANs under the jurisdiction of all the AOs in a particular Range
PANs against which at least a single return has been filed
PANs for which changes have not been reverted
Summary
You can restore details of PANs that have been wrongly updated from
the original data that AIS maintains.
Restoration of original data is a one-time activity.
As per AIS Instruction No. 57, AOs can undo any wrongly done
changes made during the period June 1st 2003 and January 15th 2005
for the assessees under their jurisdiction.
While restoring data, AOs should ensure that they restore only the data
that has been wrongly changed.
An AO can restore data of specific PANs:
PANs that are under the AOs jurisdiction.
PANs for which data has not been reverted.
An AO can restore original data using the Restore Assessee Details
Present While Updations screen.
An AO can restore specific assessee details, such as:
Name
Fathers name
Sex
Date of birth
Residential address
Office address
An AO cannot change the PAN and the sequence number of the
assessee.
Restored data is saved in chronological order.
Q1: c; Q2: a, d
Answers
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Duration
An Overview
Concept
AIS allows you to generate various types of reports. In this topic, you will learn
the steps for generating some of these reports.
Generate the AO Wise PAN Directory report.
Generate the Transfers Within RCC Pendency report.
AO Wise PAN Directory Report
Concept
The AO Wise PAN Directory report displays the list of PANs that are under the
jurisdiction of a particular AO. This report displays various details such as:
AO code
AO description
Assessee's details such as:
o Name
o PAN
o Communication address
o Fathers name
o Status
o Date of birth of the assessee or date of incorporation of the company
You can generate the AO Wise PAN Directory report through the PAN
DIRECTORY REPORT screen.
Generating AO Wise PAN Directory Report
Task
To generate the AO Wise PAN Directory report through the PAN DIRECTORY
REPORT screen, the following information should be available:
Report type
AO code
AO description
To generate the AO Wise PAN Directory report:
1. Click the Reports menu. The option for generating reports is
displayed.
Page 62 of 329
Fig: The Reports menu on the AIS main screen
2. Select the PAN Directory option. The PAN DIRECTORY

REPORT screen is displayed.
Fig: The PAN DIRECTORY REPORT screen
3. Click the Report Type drop-down list and select the appropriate
option from the available list.
4. Type the information in the AO Code field. Based on the
specified AO code, the details in the AO Description field are
populated automatically.
5. Click the GEN icon. A message is displayed notifying the report
ID and file name of the generated report.
8. Click the Action menu.
9. Select the Main Menu option. The AIS main menu is displayed.
10. Click the Reports menu.
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11. Select the Report Download option. The Report Download

Fig: The Report Download screen
12. Select the checkbox corresponding to the report you want to

download.
13. Click the Download Report button.
15. Double-click the My Computer icon on the desktop. The My
Computer window is displayed.
16. Double-click the Local Disk (C:) icon. The data in the C drive is
displayed.
17. Double-click the ITDSPOOL folder. The downloaded files are
displayed.
18. Double-click the recently downloaded report that you want to
view. The AO Wise Pan Directory report is displayed.
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Fig: The AO Wise PAN Directory report
19. Click the Close button to close the report.

Transfers Within RCC Pendency Report
Concept
The Transfers Within RCC Pendency report displays the details of transfers
that are pending within a particular RCC. This report displays the following
information related to the pending transfers:
PAN of the assessee
Name of the assessee
Status of whether or not the transfer has been allowed
Status of whether or not the transfer has been confirmed
Proposed date of transfer
Indication of whether the transfer order has lapsed or has been executed
Transferor AO code
Transferor CIT code
Transferee AO code
Date on which the transferee requested for the transfer
In addition, the report also displays the report ID, the date on which the report
is generated, and the user ID of the AO who generated the report.
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Fig: The Transfers with RCC Pendency report
Transfers Within RCC Pendency Report (Contd.)
Concept
You can generate the Transfers Within RCC Pendency report through the
QUERY WITHIN RCC TRANSFERS screen. On this screen, you can specify
various parameters based on your requirements to generate a report with
specific details. These parameters are:
Entered on or after: This enables you to specify the period for which
you want to generate the report.
Pendency: This enables you to specify the status of the pending
transfers that you want to view. It displays the following options:
TRANSFERRED
PENDING TRANSFER
POSTED IN TRANSFER LIST
PENDING FOR POSTING IN LIST
NOT ALLOWED
ALL ENTERED PANS
Transfer: This enables you to specify whether you want to generate
the report for transfers from a particular RCC or to a particular RCC.
Page 66 of 329
Fig: The QUERY WITHIN RCC TRANSFERS screen
Transfers Within RCC Pendency Report
Task
To generate the Transfers Within RCC Pendency report through the QUERY
WITHIN RCC TRANSFERS screen, the following information should be
available:
AO code
Period for which you want to generate the report
Pending status for which you want to generate the report
To generate the Transfers Within RCC Pendency report:
1. Click the Queries menu on the main AIS main screen.
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Fig: The Queries menu on the AIS main screen
2. Select the Assessees Transferred Within RCC option. The QUERY

WITHIN RCC TRANSFERS screen is displayed.
Fig: The QUERY WITHIN RCC TRANSFERS screen
3. Type the date in the Entered on or after field or accept the default
current date.
4. Click the Pendency drop-down list and select the appropriate option
from the available list.
5. Click the GO FOR QUERY button. All the pending transfer records
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within the RCC are displayed.

6. Click the Print Report button. A message is displayed indicating that the
report has been generated. The message also shows the path from
where you can download the report to your local machine.
Fig: The message box indicating report generation

10. Select the Main Menu option. The AIS main menu is displayed.
12. Select the Report Download option. The Report Download screen is
displayed.
13. Select the checkbox corresponding to the report that you want to
download.
14. Click the Download Report button.
16. Double-click the My Computer icon on the desktop. The My Computer
window is displayed.
17. Double-click the Local Disk (C:) icon. The data in the C drive is
displayed.
18. Double-click the ITDSPOOL folder. The downloaded files are displayed.
19. Double-click the recently downloaded report that you want to view. The
Transfers Within RCC Pendency report is displayed.
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Fig: The Transfers Within RCC Pendency report
20. Click the Close button to close the report.

Q1. Which of the following information about the assessee is displayed on the
AO Wise PAN Directory report? (There is only one correct answer.)
CYU
a. Mothers maiden name

b. Communication address
c. Office name
Q2. Which of the following information is required for generating the Transfers
Within RCC Pendency report? (There is only one correct answer.)
a. Report type
b. AO Description
c. AO Code
Key Points To Remember
Summary
AIS allows you to generate various types of reports.

The AO Wise PAN Directory report displays the list of PANs that are
under the jurisdiction of a particular AO.
The Transfers Within RCC Pendency report displays the details of
transfers that are pending within a particular RCC.
Q1: b; Q2: c
Answers
Page 70 of 329
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Introduction to AST

15 minutes
Duration
An Overview
Concept
AST allows you to perform the task of processing returns and other proceedings.
This topic will provide you an overview of AST, the functions performed by AST,
and the user interface of AST.
Recognize the features and functions of AST.
Identify the linkages of AST with other modules.
Describe the AST workflow.
Identify the steps involved in accessing AST.
Recognize the various menus and menu options in AST.
The AST Module
Concept
AST is the core module of the ITD application. It is primarily used to process
returns and rectify errors. It supports tax calculations, interest calculations,
selection of cases for scrutiny, validation of due dates, and so on.
It was designed and developed for:
Assisting in the processing of returns and subsequent proceedings for a
case.
Automatic management and processing of the assessment information.
Consolidation and easy retrieval of information.
Easy monitoring and tracking.
AST also monitors progress and results of a case at various stages, such as:
Assessment
Reassessment
Appeal
Revision
Rectification
Penalty waiver
Settlement commission
Penalty proceedings
Prosecution
Audit objections
Page 72 of 329
Features of AST
Concept
AST has the following features:

It is an online application.
Data is stored on the production and backup servers. An AST user can
access this data over the network.
It is a secure system.
Security is inbuilt in the system and only valid users with proper role are
allowed to work in this module. Access to AST is enabled after proper
authentication. A user needs to access the system with a username and
a password. Any modifications to the database can be tracked back to
the user through an audit log.
It is a menu-driven and Windows-based software.
AST uses Graphical User Interface (GUI) elements such as toolbars,
push buttons, checkboxes, list items, radio groups, and combo boxes.
These features simplify the task of performing screen-based functions
and navigating across screens. The screens are self-explanatory and
supported by messages.
It is mainly a parameter-driven system.
A parameter is the value entered in a field. AST queries the database
and displays all records according to the values entered. These
parameters support the calculation of tax and interest under various
sections, selection of cases for scrutiny, time-barring checks,
deductions-limit validations, and due-date checks.
It assists in selection of cases for scrutiny.
AST allows you to specify the parameters for selection of cases for
scrutiny based on the guidelines from the Department. The specified
parameters can then be used to generate the list of cases that should be
scrutinized. After selection, AST allows you to enter the details of the
appeals made, the proceedings carried out, and the notices issued.
It allows the execution of multiple types of queries.
AST provides multiple options to query the database. You can enter a
PAN to view the details of the returns, orders, and proceedings related
to that PAN. Similarly, you can query on an assessment year or a form
type to view all the returns submitted for that year or form type.
It provides various options for generating reports.
AST provides scheduled and online reports in the 3-Tier version. You
can schedule a report for a later date. AST supports various type of
reports such as the mismatch report, list of cases selected for scrutiny,
challan, demand notice, refund voucher, assessment-related portion,
notices u/s 142(1), 148, 143(2), and list of non-filers.
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Functions of AST
Concept
The functions that you can perform in AST are controlled by the role assigned
to you.
An AO can perform the following functions in AST:
Receipt of returns
Processing of returns u/s 143(1)
Issue of refund/demand through Electronic Clearing
Service (ECS)/paper refund
Rectification
Scrutiny and regular assessment
Maintenance of appeals and its effects
Maintenance of penalties and audit objections
Linkages With Other Modules
Concept
AST gathers data by interacting with the other modules. This ensures
consistency of data within the ITD application.
Fig: Linkages of AST with the other modules
AST is linked with the following modules in the ITD application:

AIS provides the PAN information.
OLTAS provides information related to the online payment of direct
taxes.
TDS provides AS26 information. AST is designed to automatically
extract details of the prepaid taxes from OLTAS and TDS.
CIB provides Annual Income Return information.
IRLA reflects the results of processing done in AST.
Global Databases are used for authentication.
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The AST Workflow
Concept
The primary workflow in AST is for the processing of returns. This workflow
involves the primary functions in the module.
Fig: The workflow for processing of returns
To process returns:
1.
2.
3.
4.
5.
6.
7.
Log in to the ITD application and then access the AST module.
Create bundles to receive returns.
Add the entries in the RRR.
Enter the return details in AST.
Initiate processing of returns.
Process returns u/s 143(1)., and
Print the refund/demand vouchers, intimations, and challans
based on the results of processing.
The task of scrutiny, rectification, and regular assessment may be performed

based on the type of case and the return filed.
Accessing AST
Task
AST works under a well-defined security domain that allows only authorized
users to view, modify, or update data in various screens. To access AST, you
first need to log in to the ITD application.
To access AST:
1. Double-click the Internet Explorer icon.
2. Type https://itdapp.incometax.net/ in the address bar and
press the Enter key to access the ITD application. This displays
the Authentication Proxy Login Page.
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Fig: The Authentication Proxy Login Page
3. Type the username and password for RSA authentication.

4. Click the OK button to log in. This displays the Income Tax
Application user logon screen.
Fig: Income Tax Application User logon screen
5. Type the user name and password for accessing the ITD
Application.
6. Click the OK button to log in. This displays the INCOME TAX
APPLICATIONS SYSTEMS MENU screen.
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7. Click the AST menu to access AST. This displays the AST home
page.
The AST User Interface
The AST user interface is divided into four parts.
Concept
Fig: The AST user interface
Menu bar: It has 11 menus that allow you to perform various tasks. For
example, if you click the Processing menu, it displays the options
available in this menu. You can select the Create Bundles option to
create a bundle.
Toolbar: It has a set of icons that help you to perform the key tasks on
any screen.
Main page: This is the area where the forms/fields are displayed.
o Message bar: It has two parts:
o Message line: It displays:
Oracle Forms standard messages: These messages are
displayed on the message line in response to an erroneous or
unconventional action. For example, if you try to display a
record when all the records related to the current query have
been displayed, Oracle Forms display the message FRM40350: Query caused no records to be retrieved.
AST-specific hints or information messages: These are
messages carrying information and tips on using AST. The
messages displayed may be error-related or simply a warning
message. If the message displayed is an error message, it
calls for your corrective action. Such messages might also
appear as alerts, which are small pop-up windows within the
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main page.
Status line: Is the last line on the screen that contains
indicators. For example, the status 'Enter Query' indicates that
a query can be entered. For lists, it displays the number of
items in the list.
Toolbar
Concept
The icons on the toolbar in AST are common to all modules. Each icon has a
picture and an abbreviated label. Clicking the icon allows you to perform the
relevant step. For example, clicking the SAVE icon allows you to save the
record.
An icon may be enabled or disabled depending on the screen. All highlighted
icons are enabled and hence active. All dimmed icons are disabled and hence
inactive.
There are 21 icons on the toolbar. The following icons are most frequently
used:
ENT QRY: Allows you to enter a query and specify the query conditions.
EXEC: Executes the query with the conditions specified and displays the
results.
SAVE: Saves the changes to the database. If an error message is
displayed, you need to correct the errors and then click the SAVE icon
again.
EXIT: Closes the current screen and returns to the parent screen.
ADD: Creates a new record with all fields either having null or default
values, if applicable.
DEL: Deletes the current record from the screen. The record is deleted
from the database only if the SAVE icon is clicked.
Function and Shortcut Keys
Concept
There are various function and shortcut keys available in AST. Some of these
keys are shortcuts for functions available through menus or buttons.
F1: Help
F7: Enter a query
F8: Execute a query
F10: Accept or save
F9: List of values
Ctrl+P: Print record
Ctrl+Q: Exit
Tab or Ctrl+Tab: Next item or field
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Exiting from AST

To exit from AST:
Task
1. Click the EXIT icon on the toolbar to reach the AST Home page.
3. Select the Exit Application option. This will close the AST Home
page and display the INCOME TAX APPLICATION SYSTEMS
MENU screen.
Q1. Which of the following functions can be performed in AST by an authorized
user? (There is more than one correct answer.)
CYU
a.
b.
c.
d.
e.
Identification of stop-filers and non-filers

Processing u/s 143(1)
Scrutiny and regular assessment
Restoration of PAN
Maintenance of penalties and audit objections
Q2. What is the next step after initiating the processing of returns in the AST
workflow? (There is only one correct answer.)
a. Create RRR
b. Create bundles
c. Process returns u/s 143(1)
Summary
AST is the core module of the ITD application. The objective of AST is to
assist an AO in processing returns and conducting assessments and
related proceedings.
AST helps to monitor the progress and result of a case at various stages,
such as assessment, reassessment, appeal, and rectification.
AST is linked to the other modules in the ITD application:
o It takes inputs from AIS, OLTAS, TDS, IRLA, and CIB.
o It provides inputs to IRLA in the form of results of processing.
o It uses the global databases for authentication.
AST workflow includes the following steps:
1. Create bundles to receive returns.
2. Add entries in the RRR.
3. Enter return details in AST.
4. Initiate processing of returns.
5. Process returns u/s 143(1).
6. Print refund/demand vouchers, intimations, and challans based on the
results of processing.
The AST user interface has four parts:
o Menu bar has 11 menus that allow you to perform various tasks.
Page 79 of 329
o Toolbar has a set of icons that help you to perform key tasks on any
screen.
o Main page is the area where the forms/fields will be displayed for
you.
o Message bar has two parts, message line and status line.
Q1: b, c, e; Q2: c
Answers
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Page 80 of 329

10 minutes
Duration
An Overview
Concept
Creating bundles is the first step in processing returns in AST. In this topic, you
will learn to create and delete bundles in AST.
Create a bundle.
Delete a bundle.
Bundles
Concept
A bundle refers to a collection of returns received during a particular financial

year. You need to create a bundle to enter returns.
Bundles typically have the following features:
A bundle in AST cannot be seen physically. It is imaginary and
recognized by all the modules in the ITD application.
One bundle can include any number of returns. However, typically a
bundle has 50 returns.
All bundles are assigned a unique number for easy identification and
tracking in AST.
Once a return is allocated to a bundle, it cannot be changed.
Creating a Bundle
Processing of returns begins with the creation of bundles for receiving returns.
Task
Bundle numbers are populated automatically based on the number of the last
bundle created. For example, if the number of the last bundle created for 200708 is 10, the next bundle is automatically assigned the number 11.
Bundle numbers follow a sequence for a receipt year. The number of the last
bundle created for 2007-08 may be 10 and the number for the last bundle
created for 2008-09 may be 2.
To create a bundle:
1. Click the AST menu to access the AST module.
2. Click the Processing menu on the main AST window.
Page 81 of 329
Fig: The Processing menu in AST
3. Select the Create Bundles option. The Bundle Maintenance

Fig: The Bundle Maintenance screen
Note: The Bundle Maintenance screen is used to create bundles,

delete bundles, and upload all returns in the ITD application.
Page 82 of 329
4. Type the receipt year in the Receipt Year field in the YYYY
format.
Note: Do not make bundles of returns that were filed in different years.
5. Type the last bundle number that was created in the current year
in the Last Bundle No. field.
6. Type the range of the bundles in the From and To fields of the
Bundle Number Range field.
Note: To create more than one bundle, type the start and the end
numbers of the bundles to be created. If one bundle is to be created,
then type the same bundle number in both the fields. For ex, if you want
to create one bundle and the last bundle number is 9, then your bundle
range will be 10 to 10. If you want to create two bundles, then the bundle
range will be 10 to 11.
7. Click the Create button. A warning message is displayed
indicating that one bundle will be created.
Fig: Warning message during creation of bundles
8. Click the OK button to proceed with the creation. A note is

displayed indicating that one bundle has been created.
Fig: Information message during creation of bundles
9. Click the OK button to confirm the creation.

10. Click the EXIT icon to close the screen.
Deleting a Bundle
Task
You can delete any empty bundle in AST. If a bundle has any returns, it cannot
be deleted.
To delete a bundle:
2. Select the Create Bundles option. The Bundle Maintenance
Page 83 of 329
3. Type the receipt year in the Receipt Year field in the YYYY
format.
4. Type the range of the bundles in the From and To fields of the
Bundle Number Range field.
Note: To delete more than one bundle, type the start and the end
numbers of the bundles to be deleted. If one bundle is to be deleted,
then type the same bundle number in both the fields.
5. Click the Delete button. A warning message is displayed
indicating that one bundle will be deleted.
6. Click the OK button to proceed with the deletion. A note is
displayed indicating that one bundle has been deleted.
Q1. Which screen is used to create bundles for receiving returns? (There is only
one correct answer.)
CYU
a. Bundle Maintenance screen

b. Return Acknowledgment Sheet
c. Initiate Processing screen
Q2. Which of the following fields need to be filled to delete a bundle on the
Bundle Maintenance screen? (There is more than one correct answer.)
a.
b.
c.
d.
e.
Receipt Year
PAN
Bundle Number Range
Date of filing
Assessment Year
Summary
Creating bundles is the first step in processing returns in AST. A bundle

refers to a collection of returns received during a particular financial year.
All bundles are assigned a number for easy identification and manipulation
in AST. Once a bundle number is allocated, it remains the same
throughout.
The Bundle Maintenance screen is used to create bundles, delete
bundles, and upload all returns in the ITD application.
Only empty bundles can be deleted. If the details of returns in a bundle
have been entered into the system then such a bundle cannot be deleted.
Q1: a; Q2: a, c
Answers
Page 84 of 329
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Topic 11: RRR

15 minutes
Duration
An Overview
Concept
Adding records in the Return Receipt Register (RRR) is the second step in
processing. In this topic, you will learn about the RRR and adding and
maintaining entries in the RRR.
Add records in the RRR.
Maintain records in the RRR.
RRR
Concept
The RRR in AST is a replica of the manual RRR or the Dak Register that
provides details of all the returns received on a particular date.
In the manual system, the IT official used to receive returns from the assessee
and enter the relevant details in the register. In AST, the same process is being
replicated by adding records into the RRR maintained within the system.
Adding records into the RRR is the second step for processing returns in AST.
This step is performed for acknowledging the receipt of the return from the
assessee.
It is important to add records in the RRR as soon as the returns are received
from the assessee. This ensures that the department has information on the
number of returns received at all times, whether they are processed or not.
The process of adding RRR records in AST can be done only if all the
information in the manual RRR is completely filled at the time of receiving the
returns.
Navigating to RRR
Task
To add a record in the RRR in AST, you first need to navigate to the Return
Receipt Register screen.
To navigate to the Return Receipt Register screen:
1. Click the AST menu to access AST. This displays the AST Home
page.
2. Click the Processing menu.
3. Select the Return Receipt Register option.
This displays the Return Receipt Register screen. This screen also
allows you to inquire, update, or delete a record in the RRR.
Page 86 of 329
Fig: The Return Receipt Register screen
Note: The bundle number for the return should be available before
adding the record in the RRR.
Field References
Concept
The Return Receipt Register screen displays a set of fields that need to be
entered for each RRR record.
The AO Code is displayed automatically based on the User ID used to
log in.
The mandatory fields are:
Receipt Year
Date of filing
Ack. No (Acknowledgement number)
Ast Year (Assessment year)
Return Inc. (Income mentioned on the return)
Status
Bundle No.
Form Type
Due Date
The optional fields are:
PAN
Refund Amt (Refund amount)
Remark
Val. Fringe Benefits (Value fringe benefits)
Page 87 of 329
Adding RRR Records

To add a record in RRR, on the Return Receipt Register screen:
Task
1. Type the receipt year in the Receipt Year field.

2. Type the date of filing in the Date of filing field.
3. Type the return information in the following fields:
Ack. No
PAN
Ast Year
Form Type
Referenced With
Return Inc.
Refund Amt
Status
Description
Due Date
4. Click the SAVE icon to create the return entry.
Inquiring RRR Records
Task
You can inquire records in the RRR by executing a query on a single or a

combination of selection criteria.
To inquire for records using the receipt year and PAN:
1.
2.
3.
4.

Type the receipt year in the Receipt Year field.
Type the PAN in the PAN field.
Click EXEC icon to view the record.
The screen will display the records of the assessee with the specified receipt
year and PAN.
Updating RRR Records
Task
You can modify the return details of a specific record in the RRR after retrieving
it from the system.
To modify the refund amount in a record:
1. Type the new value of the refund amount in the Refund Amt field.
2. Click the SAVE icon to update the changes.
Note: You can change the values in the fields by overwriting the existing values
or typing a new value. Some fields do not allow any modification. To update such
fields, you need to delete the existing record and create a new one.
Page 88 of 329
Deleting RRR Records

You can also delete a record in the RRR after retrieving it from the system.
Task
To delete a record, on the Return Receipt Register screen:

1. Select the record that needs to be deleted by clicking on the Ack.
No field.
2. Click the DEL icon to delete the record in the RRR. This clears the
record from the screen.
3. Click the SAVE icon to confirm the deletion of the record.
Q1. Which of the following tasks can you perform on the Return Receipt
Register screen of the AST module? (There is more than one correct answer.)
CYU
a.
b.
c.
d.
e.
Retrieve records with a specific PAN

Complete assessment of a RRR record
Modify the return details
Generate notices
Add RRR records
Q2. Which of the following fields are mandatory to be filled while adding a RRR
record? (There is more than one correct answer.)
a.
b.
c.
d.
e.
Form Type
PAN
Refund Amount
Receipt Year
Bundle Number
Summary
The RRR in AST is a replica of the manual RRR or Dak Register. It

includes details of all the returns that are received on a particular date.
Adding a record in the RRR is the second step for processing returns in
AST. It is done after the creation of bundles.
Records can be added, inquired, updated, and deleted in the RRR.
The Returns Receipt Register screen allows adding, inquiring, updating,
and deleting records.
To modify or delete a record, you first need to retrieve it by running a
query.
Q1: a, c, e; Q2: a, d, e
Answers
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Practice Session
30 minutes
Duration
Practice
Scenario: Access the ITD application and perform the following tasks:
1. Create two bundles.
2. Delete the bundles created.
3. Access the Return Receipt Register screen.
Inputs: Ensure that you have the AO code and the PAN allocated to you by the
trainer.
Steps to access the ITD application:
1. Open the Internet browser.
2. Type http://10.160.37.18:7778/forms/frmservlet?config=TRCC in the
address bar and press the Enter key to access the ITD application.
Refer to the manual to for the steps while performing these tasks.
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Page 91 of 329

30 minutes
Duration
An Overview
Concept
After creating bundles and adding RRR entries, you need to add manually-filed
returns in the system. In this topic, you will learn the steps for adding, inquiring,
and updating returns.
Add returns.
Inquire and update return details.
What It Is?
Concept
Adding returns is a step to create an electronic copy of the hard copy return. This
step ensures that all the information provided by the assessee is available in
AST for processing the return u/s 143 (1).
You need to perform this step for returns that are manually filed. The details of
the e-filed returns are recorded in the system when the assessee files the return
online.
While adding returns in AST, you need to enter the same details that are
available in the hard copy return. You should not make any changes in the
details even if there are apparent mistakes in the return. The mistakes should be
corrected later by rectification of the return.
Returns can be added in two ways:
Querying the RRR entry to add the remaining details: The prerequisite
for this is that the RRR entry should have been done. The query extracts
the returns details available in the RRR. You can then add the remaining
details.
Adding the return details directly: This is the most frequently-used way
since RRR entry is optional.
Adding Returns
Task
The steps for adding returns are same for all ITR types. The only difference
between the ITR forms is in the number of fields, sections, or schedules.
To add return details:
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Fig: The Processing menu
2. Select the Returns option. The Return Acknowledgement Sheet

Fig: The Return Acknowledgement Sheet screen

3. Type the receipt year in the Rcpt Yr field and press the Tab key.
4. Type the bundle number to which you want to allocate the return in the
Bndl No field.
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Note: The format for entering bundle numbers is 0 and then the bundle number.
For example, type 0 in the first field, press the Tab key, and then type 15 in the
second field.
5. Type the acknowledgement number in the Ack No field and
assessment year in the Ast Yr field. Press the Tab key after each entry.
6. Type the value in the PAN field and press the Tab key. The name of
the assessee is populated automatically.
Note: To change the assessees address, select the Change in Address check
box. To view the assessee details, click the Assessee Details button at the top.
7. Click the drop-down menu for the Return field and select the
appropriate return type. The form displayed on the screen changes
based on the type of return selected.
Fig: The change in the Return Acknowledgement Sheet screen based on return type
8. Click the drop-down menu for the (O)riginal/(R)evised field and select
the option to indicate if the return is original or revised. For revised
returns, also enter the receipt number and the date of original filing in
the Rcpt No. and Dt. of orig filing fields.
9. Click the LoV icon for the Residence in India field and select the
residence status of the assessee.
10. Click the LoV icon for the Status field and select the assessees PAN
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status.
11. Type the date on which the return has been filed in the Date filed field.
The due date is populated automatically.
Note: If the return is belated, a message is displayed stating that. Click the OK
button.
12. Type the assessees address, phone number, email ID, date of birth
and sex in the PartA-Gen section.
13. Scroll down the page and type the income details.
Fig: The fields for entering income details on the Return Acknowledgement Sheet
screen
14. To enter the details for a schedule, click the corresponding button. A
screen with the fields for the schedule is displayed.
Fig: Screen for entering details for a schedule
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15. Enter the details of the schedule by typing and selecting the values
from the LOV, as applicable.
16. Click the Close button to return to the Return Acknowledgement
Sheet screen.
17. Type the total value for that schedule.
18. Scroll down the page and type the details for all sections and schedules
as filed by the assessee in the return.
19. Click the Bank Details button at the bottom of the page and type the
bank account details for the assessee.
20. Click the More button at the top-left corner of the screen to complete
the remaining pages of the return.
21. Enter the tax payment details in the following manner, as applicable:
TDS/TCS:
i. Click the TDS Payments button at the top. This displays the
TDS Entries screen.
Fig: The TDS Entries screen
ii. Enter the payment details.

Advance or Self-assessment Tax:
i. Click the Prepaid Taxes button. This displays the Regular Tax
Payments/Refunds screen, which has three tables.
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Fig: The Regular Tax Payments/Refunds screen
o The first table has the tax entries that have already been
posted in IRLA. If there is any challan that does not belong
to the assessee or assessment year, select the Contra
Entry check box and click the SAVE icon to cancel it.
o The second table has entries that exist in OLTAS but are not
posted in IRLA. You need to claim such entries from OLTAS
while processing the return u/s 143(1).
o The third table is where you will add the details of the
challans that have been claimed by the assessee but are
not present in the first two tables.
22. After entering all the data, review the return details for accuracy and
select the Reviewed checkbox.
Note: If you dont select the Reviewed check box, you will not be able to initiate
the bundle and process the returns.
23. Click the SAVE icon. Depending on the return details entered, a
number of messages may be displayed:
Message for belated returns.
Message for filling the residence and PAN status of the assessee.
Message for filling the date of filing and due date.
Message with the tax details per the assessee and the system. You
can review the tax details filled by the assessee from this screen, by
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double-clicking the amount in the As per User field.
Fig: The Message List screen
Message stating that the return is saved.

24. Click the OK button to close the message box(es). The return is
successfully entered into AST.
Guidelines for Adding Returns
Concept
To navigate between the various schedules, use the More and

Back buttons on top.
Use the Tab key to navigate between fields on a screen or
schedule. Pressing the Tab key on the last field of a schedule will
navigate to the first field of the next schedule.
Press the Tab key after typing the value for any field.
You cannot specify the form type, such as ITR 1, 2 and so on,
without entering the following information on the Return
Acknowledgement Sheet screen:
o Receipt year
o Acknowledgement year
o Assessment year
To clear or delete a record for Deduction u/ch IV or VI or Loss
Carry Forward, delete the row for that particular record by clicking
the Delete Row button. Do not clear the record by using the
Backspace or Del key.
Always enter both the amount for Deduction u/ch IV or VI and the
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appropriate code. Else, the system displays an error message

prompting you to enter the missing information.
Color Coding in ITR Forms
Concept
The forms in AST are color coded. This helps to identify whether a field is
mandatory or optional.
The color coding for text labels is:
Red colored labels for mandatory fields
Blue colored labels for fields that are calculated automatically
Black colored labels for optional fields
The color coding for text entry fields is:
Dark green color for fields used to capture assessee provided values
Blue color for fields that are calculated automatically
Yellow color for fields used for computation
White color for fields that are calculated by the system from schedules
Red color for fields where there is a mismatch between the values
entered by you and the values calculated by the system
Inquiring and Updating Returns
Task
You can execute a query to view the details of a return and update the details, if
required.
To inquire and update returns:
1. Select the Processing menu on the AST main window.
2. Select the Returns option. The Return Acknowledgement Sheet
3. Click the ENT QRY icon.
4. Type the PAN and assessment year in the PAN and Ast Yr fields.
5. Click the EXEC icon to view the return filed by the assessee in the
specified assessment year.
6. Make the required changes in the return.
Note: You can only update returns for which processing is not complete.
Q1. Identify the color code that is used to depict a mismatch between the values
entered and those calculated by the system. (There is only one correct answer.)
CYU
a.
b.
c.
d.
Yellow
White
Blue
Red
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Q2. Identify the steps that need to be performed after entering the return details.
a.
b.
c.
d.
Process the return u/s 143(1).

Initiate the processing.
Select the Reviewed checkbox.
Click the SAVE icon.
Q3. Which of the following buttons can you click to navigate to the schedules in
the ITR forms? (There is only one correct answer.)
a. The Return Details button
b. The More button
c. The ITR-Schedule button
Summary
After creating bundles and adding RRR entries, you need to add the details
of the manually-filed returns in AST.
Returns can be added by:
o Querying the RRR entry and entering the remaining details
o Entering the return details directly
The data from the hard copy return is entered into the system to create an
electronic copy of the return details.
While adding the return, enter the details exactly the way they appear in
the hard copy of the return.
Select the Reviewed checkbox and click the SAVE icon after entering the
return details.
You can execute a query to view the details of a return and update the
details, if required.
You can only update returns for which processing is not complete.
Q1: d; Q2: c, d; Q3: b
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Page 101 of 329

20 minutes
Duration
An Overview
Concept
This topic will provide you an overview of the different types of Income Tax
Return (ITR) forms and the way of processing them in AST. In addition, you will
learn about the tasks that need to be performed for processing e-filed returns.
Identify the different types of returns.
Identify the different ways of filing returns.
Understand the workflow for processing manual and e-filed returns in
AST.
Enter ITR V.
Introduction
Concept
The Income Tax Department has released different types of forms that the
taxpayers can use to submit their annual returns. These forms have been
designed based on the status of the assessee and their source of income.
The following types of ITR forms are used since 2007-08:
ITR 1
ITR 2
ITR 3
ITR 4
ITR 5
ITR 6
ITR 7
ITR 8
ITR 1
Concept
ITR 1 is applicable only for Individuals drawing income from:

Salary
Pension
Family pension
Interest
However, Individuals cannot use ITR 1 if they have:
Earned dividend income, which is exempt from tax
Brought-forward losses from earlier years that needs to be adjusted
Paid interest on home loan
Clubbed income from different sources
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ITR 2
Concept
ITR 2 is applicable for Individuals and Hindu Undivided Families (HUFs) not
drawing income from business or profession.
ITR 3
Concept
ITR 3 is applicable for Individuals and HUFs who are partners in a firm and do
not have a proprietary business or profession.
ITR 4
Concept
ITR 4 is applicable for Individuals and HUFs drawing income from proprietary
business or profession.
ITR 5
Concept
ITR 5 is applicable for Firms, Association of Persons (AOPs), and Body of

Individuals (BOIs).
ITR 6
Concept
ITR 6 is applicable for all Companies, except for the ones claiming exemption
under section 11.
ITR 7
Concept
ITR 7 is applicable to Persons including Companies to furnish a return under any

of the following sections:
139(4A)
139(4B)
139(4C)
139(4D)
ITR 8
ITR 8 is applicable in case the assessee needs to file a return for fringe benefits.
Concept
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Filing Returns
Concept
Income Tax Department offers two different ways in which the assessees can file
their returns:
Fig: Ways for filing returns
Manual filing: Is the traditional and the most common way of filing
returns. To file returns this way, the assessee needs to fill a hard copy of
the ITR form and submit it at the nearest IT office. The Department also
allows intermediaries to file the manual returns on behalf of the
assessees.
Electronic filing (e-filing): Is a relatively new method for filing returns. It
allows the assesses to file their returns online by logging on to the ITD
Web site. The assessees need to download the software for filing the
return, enter their details, and then, submit their return online. e-Filing can
also be done in two ways:
o With a digital signature: This method requires the assessees to
furnish their e-returns with a digital signature, which is considered as a
proof of submission by the Department. A digitally-signed e-return
does not warrant any further action from the assessee.
o Without a digital signature: The assessees who do not possess a
digital signature can submit their returns without the digital signature.
After submitting the return, they need to print two copies of the ITR V
form that is generated automatically. Then, they need to submit the
printed copies of the ITR V form at the nearest IT office within 15 days
of filing the returns electronically.
Processing Manually-Filed Returns
Concept
The workflow for processing a manually-filed return consists of the following five
steps:
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1.
2.
3.
4.
5.
Creating bundles
Entering data in RRR
Adding returns
Initiating processing
Processing the returns u/s 143(1)
Fig: Workflow for processing manually-filed returns
Processing e-Filed Returns

The workflow for processing e-filed returns includes the following steps:
Concept
Fig: The workflows for processing e-filed returns
1. Entering ITR V: Needs to be done only for the e-filed returns without
digital signature. For such returns, the assessee prints the ITR V form
generated online, signs it, and submits it to the IT department. This paper
copy of the ITR V submitted by the assessee is used by AO for entering
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the information in AST.

2. Reviewing e-filed returns: Is the step to indicate that the e-filed returns
are ready for processing. All the data for the e-filed returns already exists
in the system. Therefore, the returns just need to be reviewed.
3. Initiating processing: Is same as the step for the manual returns.
4. Processing the return u/s 143(1): Is same as the step for the manual
returns.
ITR V: What It Is?
Concept
ITR V is a single-page receipt-cum-verification form. It is applicable for the

assessees who file their returns electronically but without a digital signature.
After the return has been filed electronically by an assessee, the ITD Web site
automatically generates an ITR V form. The assessee needs to submit a duly
verified copy of ITR V at the nearest IT office.
Entering ITR V in AST is a step to replicate the manual ITR V form received from
the assessees who have e-filed their returns without a digital signature.
Entering ITR V
Task
The hard copy of the ITR V form submitted by the assessee should be available
for entering ITR V in AST.
To enter an ITR V form, you need to fill in the following details in the ITR-V
Receipt Form screen:
e-Filing acknowledgement number
PAN
Assessment year
Form type
e-Filing date
ITR V submission date
ITR V acknowledgement number
To enter an ITR V return:
2. Select the ITRV Entry option. The ITR-V Receipt Form screen is
displayed.
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Fig: The ITR-V Receipt Form screen
3. Type the appropriate values in the E-Filing Ack, No PAN, and Asst Yr
fields.
4. Click the LoV icon for the Form Type field to select an appropriate value
from the list available.
5. Click the OK button. Type the appropriate values in the Tax
Payable/Refund, E-Filing Date, Date of ITR V Submitted, and ITR V
Ack. No fields.
6. Click the SAVE icon to save the ITR V entry.
7. Click the EXIT icon to close this screen.
Reviewing the Return
Task
AO reviews a return after the ITR V form has been submitted by the assessee.
The AO needs to select the Reviewed checkbox on the Review
Acknowledgement Sheet screen to indicate that the return has been reviewed.
To review a return:
2. Select the Processing u/s 143(1) option. The Processing screen is
displayed.
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Fig: The Processing screen
3.
4.
5.
6.

Type the assessment year in the Assessment Year field.
Type PAN in the PAN field.
Click the Return Details button. The Return Acknowledgement Sheet
Fig: The Return Acknowledgement Sheet screen
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7. Select the Reviewed checkbox.

Q1. What steps will you perform for processing a manually-filed return? (There is
more than one correct answer.)
CYU
a.
b.
c.
d.
e.
f.
g.
Enter ITR V
Create bundles
Add RRR
Add returns
Initiate processing
Review the return
Process the returns u/s 143(1)
Q2. Within how many days of e-filing a return is the assessee required to submit
the ITR V form? (There is only one correct answer.)
a.
b.
c.
d.
Within 30 days of e-filing returns without a digital signature

Within 15 days of e-filing returns without a digital signature
Within 15 days of e-filing returns with a digital signature
Within 30 days of e-filing returns with a digital signature
Summary
ITD offers eight types of returns based on the status and the source of
income of the assessee:
o ITR 1
o ITR 2
o ITR 3
o ITR 4
o ITR 5
o ITR 6
o ITR 7
o ITR 8
The two ways in which an assessee can file returns are:
o Manual filing
o e-Filing, which can be of two types:
o With a digital signature
o Without a digital signatureITR V is filed for such type of returns
The workflow for processing a manually-filed return consists of the
following five steps:
1. Creating bundles
2. Entering RRR
3. Adding returns
4. Initiating processing
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5. Processing the return

Entering ITR V in AST is the first step towards processing e-returns without
a digital signature. This step is not needed for returns e-filed with digital
signature.
Q1: b, c, d, e, g; Q2: b
Answers
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Practice Session
40 minutes
Duration
Practice
Scenario: Perform the following tasks:

1. Access the Return Acknowledgement Sheet screen.
2. Enter the ITR V for the PAN for assessment year 2008-09.
3. Review the return for the PAN for assessment year 2008-09.
4. Prepare the return for initiation of processing.
trainer. Use the Returns option in the Processing menu to enter the ITR V form.
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Page 111 of 329

15 minutes
Duration
An Overview
Concept
After returns are entered in AST, you need to prepare them for processing. In
this topic, you will learn the steps for making the returns ready for processing.
Initiate processing of returns.
What It Is?
Concept
Initiating processing is an important step because the returns can be processed

u/s 143(1) only after they are initiated successfully.
You need to ensure that all the returns in the bundle are reviewed. If there are
unreviewed returns then, you cannot initiate a bundle.
Difference for Manual & E-Filed Returns
Concept
The process of initiation of returns is performed for both manual and

e-filed returns.
To initiate the processing for manually-filed returns, you need to ensure that the
following tasks have already been performed in AST:
Creation of bundles
Addition of entries in RRR
Entry of returns
Fig: Prerequisites for initiating the processing of manually-filed returns
To initiate the processing for e-filed returns, you need to ensure that the
following tasks have already been performed in AST:
Entry of ITR V form
Selection of the Reviewed checkbox on the Return Acknowledgement
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Sheet screen
Fig: Prerequisites for initiating processing of e-filed returns
Initiating Processing of Returns
Task
To initiate processing of returns, the following information should be available:

Bundle AO code
Receipt year
Counter number
Bundle number
To initiate processing:
Fig: The Processing menu
2. Select the Initiate Processing option. The Initiation of Processing

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Fig: The Initiation of Processing screen
3. Click the ENT QRY icon to enter the query mode.

4. Type the appropriate information in the following fields:
Bundle AO Code
Rcpt Yr (receipt year)
Bundle Number
5. Click the EXEC icon to execute the query. Notice that the values in the
Allocated AO Code and other fields are populated automatically.
6. Click the drop-down menu for the Processing Creation? field to select
the creation value for the bundle.
7. Select Yes from the drop-down menu.
9. Click the On Line button. A message is displayed on the screen indicating
that the bundle is ready for processing.
10. Click the OK button to continue. The value in the Create Status field
changes to Created.
Fig: The changed value in the Create Status field
11. Click the EXIT icon to close the Initiation of Processing screen.
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Q1. Which of the following tasks can you perform on the Initiate Processing
screen of the AST module? (There is more than one correct answer.)
CYU
a.
b.
c.
d.
e.
Initiating mismatch report

Creating bundles
Initiating processing
Adding returns
Adding entries in RRR
Summary
Returns can be processed only after they have been initiated. Initiating
processing of returns is a mandatory step performed after entering returns
in the AST module.
Initiating processing of returns is performed for manually filed as well as efiled returns.
Returns are always initiated bundle-wise by navigating to the Initiate
Processing screen.
The following information is required while initiating processing through the
Initiate Processing screen:
o Bundle AO code
o Receipt year
o Counter number
o Bundle number
Q1: a, c
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Page 116 of 329

30 minutes
Duration
An Overview
Concept
After returns are entered and initiated in AST, you need to process them. In this
topic, you will learn the steps for processing different types of returns and
matching untallied challans to give tax credit.
Inquire on return details.
Process returns u/s 143(1).
Process refunds.
Match untallied challans.
Maintain demands.
Delete proceedings u/s 143(1).
What It Is?
Concept
Returns can be processed u/s 143(1) only after they have been initiated. During
processing, you need to compute the tax for the assessee under the applicable
heads. After the returns are processed, a demand or refund may be generated
for the assessee based on the advance tax, self assessment tax, and TDS
entries available in OLTAS.
The task of processing returns u/s 143(1) is divided into the following two subtasks:
Inquiring on return details
Processing the return
Inquiring on the Return Details
Task
The first step that needs to be performed before processing a return is to query
it. The process of querying on the return details is performed by navigating to the
Processing u/s 143(1) screen in AST.
You can inquire on the return details by using one or more of the following
search parameters:
PAN
Assessment year
Bundle number
Acknowledgment number
Bundle AO code
Date on which the return was filed
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To inquire on the return details:

displayed.
Fig: The Processing screen
3.
4.
5.
6.
Click the ENT QRY icon or press the F7 key to enter a new query.
Click the EXEC icon or press the F8 key to execute the query. The return
details for the specified PAN and assessment year are displayed.
7. Click the EXIT icon to close this window.
Processing ITR 1-ITR 4
Task
All returns are processed from the Processing u/s 143(1) screen in AST. Before
processing a return, you need to ensure that the return is available in AST and
has been initiated. The steps to process ITR 1, ITR 2, ITR 3, and ITR 4 are
same.
To process ITR1-ITR4 type of returns:
2. Select Processing u/s 143(1) option. The Processing screen is
displayed.
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4. Type appropriate values in the Assessment Year and PAN fields.

5. Click the EXEC icon to execute the query.
The details of the return filed by the assessee for that assessment year
are displayed on the screen. The Return section shows the
acknowledgment number, bundle number, date of filing, and return
income. The Processing Details section shows the date of initiation of
processing with the status of the proceeding as In Progress in the Status
field.
Fig: The return and processing details on the Processing screen
6. Click the Adjustments Demand button. The Demand Processing

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Fig: The Demand Processing screen
7. Click the Details button for the TCS/TDS field. A message box is
displayed with the number of entries and the amount claimed by the
assessee under TDS and TCS.
Fig: The number and amount of entries claimed under TDS and TCS
8. Click the Close button to continue. The TDS Entries screen appears.
9. Select the TDS option to view the TDS payments for the assessee. The
details of the TDS entries claimed by the assessee, if any, are displayed
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on the screen.
10. Select the Credit Flag checkbox to give credit for the entries, and click
the SAVE icon.
11. Click the EXIT icon to close the TDS Entries screen. The Demand
Processing screen is displayed.
12. Click the Compute button to compute the tax.
AST computes the tax based on the income statement filed by the
assessee and the tax credit given. The computation may result in a
demand or refund for some cases. The computation results are displayed
on the screen. In this demo, a demand has been generated.
13. Click the SAVE icon to save the computation results.
14. Click the Print Results button to complete the processing. The Print
Information dialog box is displayed with the appropriate proceedings'
outputs already selected.
16. Click the EXIT icon to close the Demand Processing screen. The
Note that the Status changes to Completed and the date of order is
populated. This indicates that the return has been processed.
17. Click the EXIT icon to close the Processing screen.
Processing ITR 5-ITR 6
Task
ITR 5 and ITR 6 include two types of returns: FBT and regular. Both these
returns need to be processed while processing ITR 5 and ITR 6. The steps to
process ITR 5 and ITR 6 are same.
To process ITR5-ITR6 type of returns:
displayed.
4. Type appropriate values in the Assessment Year and PAN fields.
5. Click the EXEC icon to execute the query.
The details of the return filed by the assessee for that assessment year are
displayed on the screen. The Return section shows the acknowledgment
number, bundle number, date of filing, and return income. The Processing
Details section shows the date of initiation of processing with the status of
the proceeding as In Progress in the Status field.
6. Click the Adjustments Demand button. The Demand Processing screen is
displayed with the FBT Processing button enabled.
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Fig: The Demand Processing screen with the FBT Processing button enabled
7. Click the Details button for the Oth Payments field. The Regular Tax
Payments/Refunds screen is displayed.
8. If the remark for the challan is Tallied, select the Claim checkbox for the
claim entry to give tax credit to the assessee.
10. Click the EXIT icon to return to the Demand Processing screen.
11. Click the FBT Processing button to view the FBT details. The FBT Demand
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Fig: The FBT Demand Processing screen
12. Click the Details button for the Oth. Payments field. The FBT- Regular Tax
Payments/Refunds screen is displayed.
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Fig: The FBT Regular Tax Payments/Refunds screen
13. If the remark for the challan is Tallied, select the Claim checkbox for the
FBT challan to give tax credit to the assessee.
15. Click the Exit icon to close the FBT- Regular Tax Payments/Refunds
screen. The FBT Demand Processing screen is displayed again.
16. Click the Compute button to compute the FBT demand or refund for the
assessee. A warning message is displayed indicating the number of challans
to which you have given tax credit.
17. Click the OK button to continue. Notice the value of tax is populated in the
fields automatically. After computation, you can modify interest under any
section as per your discretion.
18. Type the modified amount under the Modified field.
19. Click the SAVE icon to save the computed tax.
20. Click the EXIT icon. The Demand Processing screen is displayed.
21. Click the Compute button to compute tax for the assessee. A warning
message is displayed indicating the number of challans to which you have
given tax credit.
22. Click the OK button to continue. The tax details are populated. After
computation, you can modify interest under any section as per your
discretion.
23. Type the modified amount under the Modified field.
24. Click the SAVE icon to save the changes. A warning message is displayed
indicating the number of challans to which you have given tax credit.
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26. Click the Print Results button to print the tax calculations. The Print
Information dialog box is displayed with the appropriate proceedings'
outputs already selected.
27. Click the OK button to print the results.
Processing Refunds
Task
You process refunds after computation of tax. Before releasing refunds, you
need to specify the bank details and communication address.
Note:
The FBT refunds are not processed by Refund Banker currently. You
need to manually add the refund vouchers for such cases.
On the Refunds due to Regular Demand screen:
o Click the Ledger Details button to view the details of the assessee's
ledger. This will display the details of all payments made by and to the
assessee.
o Click the Refund Address button to update the refund address.
To process refund cases:
1. After computing the refund, click the drop-down menu for the Ref. Stat field
on the Demand Processing screen.
Fig: The Ref. Stat field on the Demand Processing screen
2. Select the Released option from the list to release the refund for the
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assessee.
4. Click the Refund Details button to enter the refund details. The screen to
enter the refund details is displayed. A message appears indicating that
address for refund does not exist.
Fig: The message indicating that communication address does not exist

6. Click the SAVE icon to populate the assessee's address. The address from
AST is populated in the Address field.
Fig: The refund details screen with the communication address populated
7. Type the refund amount in the Regular Refund and/or FBT Refund section,
as required. If the details for more than one bank account are entered in
AST, an error message appears.
9. Click the Bank Details button to specify the bank details for refund. The
Assessees bank acc. details screen is displayed. The details of all the
banks for the assessee appear on the screen.
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Fig: The Assessee bank acc details screen
10. Select the entry and click the DEL icon to delete the entries that are not
required. The extra entries are deleted.
11. Make changes in the fields for the existing entry, as required. You can also
delete all the entries and enter new bank details on this screen.
12. Click the SAVE icon to save the changes made to the bank details.
13. Click the EXIT icon to close the Assessees bank acc. details screen.
14. Click the EXIT icon again to close the Refunds due to Regular Demand
screen. The Demand Processing screen is displayed.
15. Click the Print Results button to complete the processing of the refund.
Matching Untallied Challans - Case 1
Task
If the details of the challan entered by the assessee match with the challan
details in OLTAS, AST shows the status of the challan as Tallied on the
Regular Tax Payments/Refunds screen. However, if a match is not found for a
challan, the status is displayed as Untallied.
To give tax credit to such a challan, search for a matching entry in the system on
basis of PAN. If a matching entry is found and is flagged as R (Ready to Post),
it can be copied onto the Regular Tax Payments/Refunds screen to replace the
Untallied challan details. You can then allow the tax credit for the challan.
To match untallied challans:
1. Click the Details button for the Oth Payments field on the Demand
Processing screen. The Regular Tax Payments/Refunds screen is
displayed with Untallied. No matching record found displayed in the
Remarks field for the challan.
2. Click the Search Challan on PAN button to match this challan. The regular
Challan Details screen is displayed with the list of challans for that PAN.
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Fig: The Challan Details screen
3. Select the matching challan entry that shows the Post Flag as R.
4. Click the Copy selected Record button. The Regular Tax
Payments/Refunds screen is displayed again.
5. Click the SAVE icon. The challan is matched and the text in the Remarks
field changes to Tallied.
6. Select the Claim checkbox.
Task
When you search for a matching challan for challans with status as Untallied
on the Regular Tax Payments/Refunds screen, you may find challans that
match but a flag C (cannot be claimed - go to OLTAS for claim) is displayed.
Such challans cannot be claimed even by copying.
Refer to the Maintaining Challans in OLTAS topic for more details on such
challans.
Task
There could also be challans that show a status of assessment year mismatch
or minor code mismatch. For such challans, there is a mismatch in the details
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entered by the assessee and the details available in the system. Therefore, they
cannot be claimed.
To claim such challans, you need to compare the details in AST with the details
in OLTAS. You then need to make the required corrections to match the details
in the two systems and save the changes. This changes the status of the challan
to 'Tallied' and you can give credit for the challan.
To correct assessment year or minor code mismatch:
1. Click the Adjustments & Demand button on the Processing screen. The
Demand Processing screen is displayed.
2. Click the Details button for the Oth Payments field. The Regular Tax
Payments/Refunds screen is displayed. Notice that the remarks for the
challan shows Assessment year mismatch.
3. Click the Compare Challan button to compare the details of this challan with
the details in OLTAS and make corrections. The Comparison of OLTAS
and AST challan Detail screen is displayed with the details of challans in
AST and OLTAS.
Fig: Comparison of OLTAS and AST challan Detail screen
4. Click the Correct AST Yr/Minor Head code button. A message box is
displayed to confirm correction of the challan details as per the entry in AST.
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Fig: Message for confirmation of change in assessment year or minor head code
5. Click the OK button to continue. The assessment year/minor code is

corrected in OLTAS.
6. Click the EXIT icon. The Regular Tax Payments/Refunds screen is
displayed.
7. Click the SAVE icon. Notice that the text in the Remarks field has changed
to Tallied.
8. Select the Claim checkbox for the challan.
10. Click the EXIT icon to close the Regular Tax Payments/Refunds screen.
The Oth Payments field shows that credit has been given for the challan.
Viewing the Previous Demand
Task
If you want to modify a previous demand, you need to select the previous
demand by clicking the Previous Demand button on the Demand Processing
screen. This button is enabled if there is a previous demand. On the Previous
Demand screen, you can make changes. Once you update a previous demand,
it is treated as the latest demand by the system.
Deleting the Demand Details
Task
AST allows you to delete the demand generated. However, you can do so only if
the processing has not been completed.
To delete the demand details:
1. Click the demand details on the Demand Processing screen.
2. Click the DEL icon.
Deleting a Proceeding u/s 143(1)
Task
An initiated proceeding can be deleted in AST by navigating to the Processing

u/s 143(1) screen. Before deleting a proceeding u/s 143(1), you will be required
to query the return. In addition, when you delete proceeding for ITR 5 or ITR 6,
remember to delete the associated FBT return as well.
To delete a proceeding u/s 143(1):
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3.
4.
5.
6.
7.
displayed.
Click the EXEC icon.
Ensure that in the Processing Details section, the text in the Status field
is displayed as In Progress. Click the Date Started field.
Note: You cannot delete proceedings with the Completed status displayed in
the Status field.
8. Click the DEL icon to delete the proceeding. A confirmation message is
displayed.
9. Click the OK button to confirm the deletion. All the fields in the
Processing Details section become blank. This indicates that the
proceeding has been deleted.
Q1. Which of the following tasks can you perform on the Processing u/s 143(1)
screen in AST? (There is more than one correct answer.)
CYU
a.
b.
c.
d.
e.
f.
Initiating mismatch report

Creating bundles
Processing returns
Inquiring on return details
Adding returns
Deleting proceedings
Q2. While processing returns, FBT needs to be computed for which of the
following ITRs? (There is only one correct answer.)
a. ITR 1
b. ITR 5
c. ITR 3
Q3. While deleting a proceeding, the cursor should be placed in which of the
following fields of the Processing screen? (There is only one correct answer.)
a.
b.
c.
d.
Date Filed
Date Started
Acknowledgement Number
Return Income
Summary
The task of processing returns u/s 143(1) needs to be performed to

compute an assessees tax under different heads.
All returns are processed by navigating to the Processing u/s 143(1)
screen in AST.
The task of processing returns u/s 143(1) is divided into the following two
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sub-tasks:
o Inquiring on return details
o Processing the return
You can inquire on return details by using one or more of the following
search parameters:
o PAN
o Assessment year
o Bundle number
o Acknowledgment number
o Bundle AO code
o Date on which the return was filed
The steps for processing these ITR1, ITR2, ITR3, and ITR 4 in AST are
same.
Before processing a return, you need to ensure that the return is available
in AST and has been initiated.
ITR 5 and ITR 6 include two types of returns: FBT and regular. Both these
returns need to be processed while processing ITR 5 and ITR 6.
If the details of the challan entered by the assessee match with the challan
details in OLTAS, AST shows the status of the challan as Tallied.
If a match is not found for a challan, the status is displayed as Untallied on
the Regular Tax Payments/Refunds screen.
To claim challans with assessment year or minor code mismatch, you need
to compare the details in AST with the details in OLTAS and make
necessary corrections.
If you want to modify a previous demand, you need to select the previous
demand by clicking the Previous Demand button on the Demand
Processing screen. This button is enabled if there is a previous demand.
When you delete proceeding for ITR 5 or ITR 6, remember to delete the
associated FBT return as well.
Q1: c, d, f; Q2: b; Q3: b
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Page 133 of 329

30 minutes
Duration
An Overview
Concept
In this topic, you will learn how to inquire about various tax payments for a PAN.
You will also learn the different ways to query in OLTAS for the challan details of
an assessee.
Inquire about various tax payments.
Maintain TDS payments.
Query for challans in different ways.
Correct entries posted in IRLA.
Inquiring About Various Tax Payments
Task
To inquire about TDS and advance tax payments corresponding to a PAN, use
the Details button available on the Demand Processing screen. Whereas, to
inquire about the FBT payments, use the Details button available on the FBT
Demand Processing screen.
Note: The steps to inquire about TDS payments are the same as the steps to
inquire about advance tax payments.
To inquire about the regular tax payments:
1. On the Demand Processing screen, click the Details button for the Oth
Payments field. The Regular Tax Payments/Refunds screen appears.
Fig: The Regular Tax Payments/Refunds screen
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2. Click the Search Challan on PAN button to search for challans. The
Challan Details screen is displayed with the details of all the advance tax
challans corresponding to the PAN.
3. Click the EXIT icon to close the Challan Details screen.

4. Click the EXIT icon to close the Regular Tax Payments/Refunds screen.
The Demand Processing screen is displayed.
To inquire about the FBT payments:
1. On the Demand Processing screen, click the FBT Processing button.
The FBT Demand Processing screen is displayed.
2. Click the Details button for the Oth. Payments field. The FBT - Regular
Tax Payments/Refunds screen is displayed with details of the FBT
payments.
3. Click the Search Challan on PAN button to view the challan details. The
Challan Details screen is displayed with challans for the FBT payments.
4. Click the EXIT icon to close this screen.
Maintaining TDS Payments
Task
On the screen for entering the TDS payments, the entries existing in the TDS
module for that PAN and assessment year are displayed. These entries can also
be copied to AST.
The TDS Entries screen is used to add, delete, update, and inquire about TDS
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payments and put them on hold, if required. If you are not satisfied with the TDS
certificates attached with the return, you can put the existing entries in the TDS
module on hold.
Remember the following before taking any action on the TDS entries:
While adding the TDS entries in AST, you dont need to specify the
Posted to IRLA option. The system automatically determines if a
particular TDS entry should be posted to the ledger. If at least one TDS
entry for a given PAN and assessment year is found appropriate, all
subsequent entries are automatically posted to IRLA.
If a TDS entry is posted to IRLA, then that entry cannot be deleted.
While putting the TDS entries on hold, the fields other than Status and
Remarks cannot be changed.
To delete TDS payments:
1. Click the Processing menu.
displayed.
4. Type relevant values in the Assessment Year and PAN field.
5. Click the EXEC icon. The details of the proceedings for the assessee are
displayed.
6. Click the Adjustments & Demand button. The Demand Processing
7. Click the Details button for the TCS/TDS field. A message box is
displayed with details of the TDS entries for the assessee.
Fig: The message box with the details of the tax entries claimed by the assessee
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8. Click the Close button. A message is displayed indicating that matching

has been completed.
Fig: Message indicating the completion of matching
Note: If the refund is more than 25,000, a warning message is displayed for
matching the TDS entries with the NSDL records. Click the OK button to close
the message and continue.
Fig: Message for cases where the refund claimed is more than 25,000

10. Select the TDS radio button to view the TDS entries. The details of the
TDS claimed by the assessee are displayed.
Fig: The TDS entries claimed by the assessee on the TDS Entries screen
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11. Select the Amt paid/credited field for the TDS entry and click the DEL
icon to delete the record. A message is displayed asking to confirm
deletion.
12. Click the OK button to confirm the deletion. The TDS entry is deleted.
Querying for Challans - Way 1
Task
You can query challans corresponding to a PAN and financial year in different
ways. One way is to query the challans on the range of Nodal Scroll Date on the
Challan Details screen.
To query for challans from the OLTAS 31 screen:
1. Click the TAS menu on the main ITD application window.
2. Click the Queries menu on the main TAS window.
Fig: The Queries menu in TAS
3. Select the OLTAS Instruction 31-(Pan based collection) option. The

OLTAS 31-PAN BASED COLLECTION screen is displayed.
Fig: The OLTAS 31-PAN BASED COLLECTION screen

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5. Type a date range in the From and To fields.
6. Click the EXEC icon. The details for the specified date range are
displayed in the lower part of the screen.
Fig: The results of the query on challans
7. Click the Challan Details button. The challan details for the specified date
range are displayed on the screen.
Fig: The details of the challans
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8. Click the EXIT icon to return to the previous screen.

Task
You can also search for challans for a PAN based on the amount of the challan
and the Nodal Scroll Date range.
To query for challans for a PAN based on amount and date:
1. Click the TAS menu on the main ITD application window. The main TAS
2. Click the Maintain Challan menu.
Fig: The Maintain Challan menu in TAS
3. Select the Challan Details(Suspense/Change PAN,TAN/Corr option.

The Challan Details screen is displayed.

5. Select the appropriate option from the LOV list for Major Head and Minor
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Head fields.
6. Type the appropriate values in the PAN field.
7. Type the amount of the challan and select the query parameter as =, <=
or >=.
8. Type the date range in the Nodal Scroll Date field.
9. Select the appropriate option to indicate the type of challans you want to
view. The screen has five options, which include options for all challans,
suspense challans, and challans requiring correction for various reasons.
10. Click the EXEC icon. The challan details for the specified query criteria
are displayed. A summary of the number of challans and the total amount
of challans is also displayed below the list of challans.
Task
You can use the ADVISE CORRECTION screen in TAS to query for challans
corresponding to a PAN and make corrections.
To query for challans on the ADVISE CORRECTION screen:
3. Select the Correction(TAS) option. The ADVISE CORRECTION screen
is displayed.
Fig: The ADVISE CORRECTION screen
4. Click the Select for New Correction button. The screen for entering the
parameters for selection is displayed.
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Fig: The screen for entering parameters for selection
5. Type appropriate value in the PAN field to view the challans.

6. Click the Select button. A list of all challans for the specified PAN are
displayed.
Fig: The list of challans for the specified PAN
7. Select any challan based on the amount and the date of payments to view
its detail and click the OK button. The challan details are displayed on the
ADVISE CORRECTION screen.
Task
You can use the CHALLAN CORRECTION STATUS screen to query for
challans corresponding to a PAN. You can also specify the query criteria to
display the challans on this screen.
To query for challans on the CHALLAN CORRECTION STATUS screen:
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1. Click the TAS menu on the main ITD application window.

2. Click the Queries menu on the main TAS window.
3. Select the Corrected Challan / Refund option. The CHALLAN
CORRECTION STATUS screen is displayed.
Fig: The CHALLAN CORRECTION STATUS screen

5. Type values in the required fields to specify the query criteria and click the
EXEC QRY icon. The challan details are displayed on the screen.
Correcting Challans Posted in IRLA
Task
You can make corrections in challan entries posted in IRLA using the ADVISE
CORRECTION screen. However, it is important to note that corrections can be
made only to the Name and Remarks fields. Data in other fields cannot be
edited to make any changes.
To correct challans posted in IRLA:
3. Select the Correction(TAS) option. The ADVISE CORRECTION screen
is displayed.
4. Click the Select for New Correction button. The screen for entering the
parameters for selection is displayed.
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5. Type appropriate value in the PAN field to view the challans.

6. Click the Select button. A list of all challans for the specified PAN are
displayed.
7. Select any challan based on the amount and the date of payments to view
its details
8. Click the OK button. The challan details are displayed on the ADVISE
CORRECTION screen.
9. Make the required changes in the Name and/or Remarks fields.
Q1. Which of the following screens is used to inquire about the FBT payments?
CYU
a. The FBT Demand Processing screen

b. The FBT Challans screen
c. The FBT Processing screen
Q2. While correcting challans posted in IRLA, which of the following fields can be
edited to make corrections? (There is more than one correct answer.)
a.
b.
c.
d.
Payment Date
AO Code
Name
Remarks
Summary
Before giving a tax credit, the AO might be required to add, delete, update,
or inquire challans corresponding to a PAN and assessment year.
To inquire about TDS and other advance tax payments corresponding to a
PAN, use the Details button available on the Demand Processing screen.
To view the FBT payments, use the Details button available on the FBT
Demand Processing screen.
If you are not satisfied with the TDS certificates attached with the return,
you can put the existing entries in the TDS module on hold.
On the screen for entering the TDS payments, the entries existing in the
TDS module for that PAN and assessment year are displayed. These
entries can also be copied to AST.
There are four ways to query for challans corresponding to a PAN and
assessment year:
o Specifying the Nodal Scroll Date range on the Challan Details screen
o Specifying the PAN, amount, and the Nodal Scroll Date range on the
Challan Details screen
o Specifying the PAN on the ADVISE CORRECTION screen
o Using the CHALLAN CORRECTION STATUS screen
You can make corrections in the Name or Remarks fields for challans
posted in IRLA using the ADVISE CORRECTION screen.
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Q1: a; Q2: c, d
Answers
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Page 145 of 329

20 minutes
Duration
An Overview
In this topic, you will learn the steps for updating the assessees address in AST.
Concept

Update address while adding the return details.
Update address while processing the return u/s 143(1).
What It Is?
Concept
AST uses the address entered in the return for communicating with the
assessee. Therefore, it is important to update the correct address in the system.
You can update an assessees address in AST while:
Adding the return details
Adding the refund details during processing
Updating Address While Adding Returns
Task
When you add the return details, you can update the address by selecting the
Change in address checkbox.
To update address while adding returns:
2. Select the Returns option. The Return Acknowledgement
Sheet screen is displayed.
4. Type the appropriate value in the Ast Year field.
5. Type the appropriate value in the PAN field.
6. Click the EXEC icon to execute the query. The return details
available in the RRR record are displayed.
7. Select the Change in address checkbox to change the address.
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Fig: The Change in address check box
The PAN CORRECTION PARAMETERS screen is displayed.
Fig: The PAN CORRECTION PARAMETERS screen
8. Type the updated address in the appropriate fields.

9. Click the SAVE icon to confirm the changes.
Updating Address for Refund
Task
While processing returns u/s 143(1), AST prompts you to verify the assessees
communication address available in the system. If you confirm, the address
available in AST is used for communicating with the assessee about the refund.
If you dont confirm, you need to update the address. AST then uses the updated
address for communication.
The address for refund can be updated by clicking the Refund Details button on
the Demand Processing screen.
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To update address for refund cases:

1. Click the Refund Details button on the Demand Processing
screen. A message is displayed indicating that the communication
address does not exist for the assessee in the system.
Fig: The Refund Details button on the Demand Processing screen
Fig: Message for communication address not available

3. Click the Refund Address button to update the address. A
message is displayed showing the address available in AST and
asking for a confirmation if this address should be used for
sending the refund.
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Fig: The message for confirming communication address
4. You can:
Click the Yes button to use the existing address for refund.
Click the No button to change the address. This displays the
Communication Address For Refund screen. Type the new
address and click the SAVE icon.
Fig: The Communication Address For Refund screen
In both cases, a message is displayed stating that the address

shown on the screen will be used for refund.
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5. Click the OK button. A message is displayed indicating that the

communication address is updated.
6. Click the YES button to continue.
7. Click the EXIT icon to close the screen and return to the Demand
Processing screen.
Q1. When can you update the address of an assessee in AST? (There is more
than one correct answer.)
CYU
a.
b.
c.
d.
While adding the return details

When adding the refund voucher
While matching tax entries
While adding the refund details during processing
Q2. What should you do if the communication address shown by AST for a
refund case is incorrect? (There is only one correct answer.)
a. Mark the refund as pending and issue a letter to the assessee.
b. Use the address stored in AIS for communication.
c. Enter and save the correct address.
Summary
AST uses the address entered in the return for communicating with the
assessee. Therefore, it is important to update the correct address in the
system.
Address in AST is updated while:
o Adding the return details
o Adding the refund details during processing
While processing returns u/s 143(1), AST prompts you to verify the
assessees communication address available in the system for refund. You
can confirm the address available in AST or update it.
Q1: a, d; Q2: c
Answers
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Page 151 of 329
Practice Session
160 minutes
Duration
Practice

1. Initiate the processing of the bundle that contains the return of the PAN
given to you.
2. Process the return for the PAN given to you for assessment year 2008-09.
3. Update assessees address in AST by using the screen for adding
returns.
trainer.
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Page 153 of 329

25 minutes
Duration
An Overview
Concept
A rectification application and a rectification order are created when an

adjustment is required in the income statement of an assessee. In this topic, you
will learn the steps for maintaining rectification applications and rectification
orders in AST.
Add a rectification application.
Query a rectification application.
Update or delete a rectification application.
Add a rectification order.
Query a rectification order.
Update or delete a rectification order.
The Rectification Process
Concept
The rectification process is initiated when:

An AO receives an application for rectification from the assessee.
An AO, CIT Admin, or CIT Appeal add a rectification application suo
moto to make adjustments to the assessees income statement.
In both cases, the details of the rectification application are entered in AST. A
receipt for the application and a notice for the hearing are sent to the assessee.
After the hearing, the rectification order is passed u/s 154 or 155. The details of
the order are entered in AST. However, the main text of the order is documented
separately and not stored in AST.
The following two steps are performed in AST for rectification:
Maintaining rectification application
Maintaining rectification order
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Fig: A graphical representation of the concept
Adding Rectification Applications
Task
The rectification application filed by the assessee is recorded and updated in

AST from the Rectification Application screen.
Note: The Receipt button, which allows the user to generate a receipt for the
rectification application, is enabled only for AOs.
To add a rectification application:
1. Click the Rectification menu on the main AST window.
Fig: The Rectification menu
2. Select the Rectification Application option. The Rectification

Application screen is displayed.
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Fig: The Rectification Application screen
3. Type the PAN in the PAN field and press the Tab key. The Concerned
AO, Name, and Address fields will be automatically populated.
4. Type the appropriate values in the Ref. No., Date Filed, Asmt Year, and
Filed By fields and press the Tab key. The Financial Year field will be
automatically populated.
5. Click the LoV icon for the Section and r/w field to view a list of valid
sections.
6. Select the appropriate option from the list and click the OK button.
7. Type any additional information in the Comments field.
8. Click the Type drop-down list.
9. Select the appropriate option from the available list.
10. Click the LoV icon for the Date of Order and Section field to view a list
of orders corresponding to the selected Type and the specified PAN and
assessment year.
Querying Rectification Applications
To query a rectification application:
Task

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5. Click the EXEC icon to execute the query. The results of the query are
displayed.
Note: To view all the available rectification applications, click the EXEC icon
without entering values in any of the fields. Then, click the Next Record icon or
the Previous Record icon to navigate from one record to another.
Updating Rectification Applications
Task
You can modify the details of a rectification application after retrieving it from
AST.
To update a rectification application:
displayed.
6. Type the new values in the desired fields.
Note: You can update more than one rectification application at a time and
save the changes together. However, you cannot update the status of a
rectification application.
Deleting Rectification Applications
To delete a rectification application:
Task

displayed.
6. Click the DEL icon to delete the application. A warning message is
displayed seeking confirmation.
7. Click the OK button to proceed with the deletion.
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Adding Rectification Orders
Task
The rectification order passed by a CIT Admin, CIT Appeal, AO, or ITAT is
recorded and updated in AST from the Rectification Order screen.
Note: The Adjustments Demand button is enabled only when an AO logs in.
This is because only AOs are allowed to make adjustments.
To add a rectification order:
2. Select the Rectification Order option. The Rectification Order screen
is displayed.
Fig: The Rectification Order screen
3. Type the PAN in the PAN field and press the Tab key. The Concerned
AO, Name, and Address fields will be automatically populated.
4. Type the appropriate value in the Asmt. Year field.
5. Click the LoV icon for the Section and r/w fields to view a list of valid
sections.
7. Type any additional information in the Text field.
8. Click the LoV icon for the Reference Appeal Number, Date Filed and
Section fields to view a list of rectification applications for which the order
has to be passed.
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Querying Rectification Orders
To query a rectification order:
Task

2. Select the Rectification Order option. The Rectification Order screen is
displayed.
4. Type the appropriate values in the PAN and Asmt. Yr fields.
displayed.
Note: To view all the available rectification orders, click the EXEC icon without
entering values in any of the fields. Then, click the Next Record icon or the
Previous Record icon to navigate from one record to another.
Updating Rectification Orders
To update a rectification order:
Task

displayed.
4. Type the appropriate values in the PAN and Asmt. Yr fields.
displayed.
6. Make the required changes in the desired fields.
Note: You can update more than one record at a time and save the
changes together. However, you cannot update the status of a
rectification order.
Deleting Rectification Orders
To delete a rectification order:
Task

displayed.
displayed.
6. Click the DEL icon to delete the rectification order.
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Q1. What is the next step after an AO receives an application for rectification
from the assessee? (There is only one correct answer.)
CYU
a. A receipt for the application and a notice for the hearing are sent to the
assessee.
b. A rectification order is passed u/s 154 or 155.
c. The details of the rectification application are entered in AST.
Q2. How can you view all the available rectification orders in AST? (There is only
a. By clicking the ENT QRY icon without entering values in any of the fields
b. By clicking the EXEC icon without entering values in any of the fields
c. By clicking the Open Records icon without entering values in any of the
fields
Summary
The rectification application filed by the assessee and the rectification order
passed in response to the application are entered in AST.
The rectification process is initiated when:
o An AO receives a rectification application from the assessee
o An AO, CIT Admin, or CIT Appeal adds a rectification application suo
moto
After the hearing, a rectification order is passed u/s 154 or 155 and the
details of the order are entered in AST. However, the actual text of the
rectification order is not entered in AST.
Rectification applications are entered, updated, or deleted from the
Rectification Application screen.
The Receipt button, which allows users to generate a receipt for the
rectification application, is enabled only for AOs.
Rectification orders are entered, updated, or deleted from the
Rectification Order screen.
Q1: c; Q2: b
Answers
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Page 161 of 329

25 minutes
Duration
An Overview
In this topic, you will learn about adjustments and additions in AST.
Concept

Make modifications u/s 154.
View previous modifications.
Copy from previous modifications.
What It Is?
Concept
Adjustments are changes made in the existing income statement after

processing of returns due to errors and omissions. There maybe
prima-facie errors that become apparent from the records. For example, there
could be some appropriate information missing, misquoted, or incorrectly
entered in AST. These errors may lead to incorrect calculation of income or
omission of tax credit. To fix these errors, these returns require changes in the
income statement that must also be updated in AST.
There may also be rectifications or additions in the income statement in other
situations:
On assessees appeal: An assessee may make an appeal for
rectification or send a reference to the administrative authority. Depending
upon the hearing, income or tax payment may be modified. Such
rectifications need to be updated in the income statement in AST before
passing the order.
During scrutiny of cases: Based on the scrutiny proceedings, the
income statement for the assessee may be modified. Such modifications
need to be updated in the income statement in AST before passing the
order.
Making Modifications
Task
You may need to make necessary rectifications u/s 154 or additions u/s 143(3).
These modifications are made in AST on the Adjustments/Additions screen.
To make modifications to an income statement:
1. Click the Rectification menu on the AST menu bar.
displayed.
3. Click the ENT QRY icon to enter a query.
5. Type the assessment year in the Asmt. Yr field.
6. Click the drop-down arrow for the Status field and select the appropriate
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option from the available list.

displayed.
8. Click the Adjustments Demand button to view the modifications. The
9. Select the Exist radio button to indicate that modifications will be made.
Note: The Demand Processing screen shows the Do not Exist radio button as
selected when no modifications exist.
10. Click the Adjustments/Additions button to make modifications. The
Adjustments/Additions screen is displayed with all the income details
from the Return Acknowledgement Sheet.
Fig: The Adjustments/Additions screen
11. Make necessary modifications by overwriting the values in the appropriate

fields.
Viewing Previous Modifications
Task
While making rectifications or additions to the income statement of an

assessee, you can also view and copy the income details from the previous
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modifications.
To view previous modifications, click View Prev. Adjustments button on the
Adjustments/Additions screen.
If modifying a previous order, the details of the previous modifications are
displayed. If there are no previous modifications, only the return details are
displayed and the View Prev. Adjustments button is disabled.
Copying Previous Modifications
Task
To copy the income details from the previous modifications, click Copy Prev.
Adjustments button on the Adjustments/Additions screen.
You can copy details only if there are any previous modifications. The Copy
Prev. Adjustments button is disabled if there are no previous modifications.
Q1. Why do you need to make adjustments to an income statement in AST?
CYU
a. To fix prima-facie errors that may lead to incorrect calculation of income

b. To complete the assessment of returns u/s 143(1)
c. To make rectifications in the income statement
Q2. On which of the following screens can you make modifications? (There is
a. The Adjustments/Additions screen
b. The Demand Processing screen
c. The Adjustments_Demand screen
Summary
AST allows you to make rectifications and additions to correct the income
statement and remove data entry errors.
Adjustments can be made after the processing of returns to fix prima-facie
errors.
Rectifications and additions can be made:
o On assessees appeal
o During scrutiny of cases
Any modification in the income statement can be made only before passing
the order.
You can update rectifications and additions from the Demand Processing
screen.
You can copy and view income details from the previous modifications on
the Adjustments/Additions screen.
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Q1: a; Q2: a
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Page 165 of 329

25 minutes
Duration
An Overview
Concept
In this topic, you will learn how to maintain penalty order details and compute
penalty demand.
Add a penalty order.
Compute penalty demand.
View penalty payment details.
Access the Refund Details screen.
Select the different proceeding outputs.
Update penalty order details.
Delete penalty demand.
What Is It?
Concept
Penalties are levied over and above the tax or interest payable by the assessee.
Penalties may be imposed on the assessee for the following reasons:
Nonpayment of income tax
Failure to get the accounts audited
Concealment of income
Failure to maintain books of accounts
Some penalties are of a technical nature, such as the failure to mention PAN by
the assessee, which may not be related to the assessment proceedings. Each
penalty proceeding for an assessment year results in a separate penalty
demand.
Penalty orders and notices are created manually and are not stored in the ITD
application. However, penalty order details such as section, date of passing of
order, and penalty amount are stored in the ITD application. This helps in
tracking and recording the variations in these demands due to appeals,
rectifications, and revisions
Adding a Penalty Order
Task
AST allows you to add penalty orders from the Penalty Proceeding screen.
Here, you can record penalty order details such as date of passing order and the
section under which the orders have been passed.
To add a penalty order:
1. Click the Others menu on the AST menu bar.
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Fig: The Others menu

2. Select the Penalties option.
3. Select the Penalty Proceeding option. The Penalty Proceeding screen
is displayed.
Fig: The Penalty Proceeding screen

4. Type the PAN and press the Tab key. The name and address of the
assessee and the AO code are populated automatically.
5. Type the assessment year in the Asmt. Yr field and press the Tab key.
6. Click the LoV icon for the Section and r/w fields and select an
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appropriate section from the available list.

7. Type the appropriate dates in the Dt. Initiated and Due Date fields.
8. Type any additional information in the Comments field.
9. Click the drop-down arrow for the Type field and select the appropriate
option to indicate the proceeding during which the penalty order is being
passed.
10. Click the LoV icon for the Start Date and Section fields and select an
appropriate value from the available list.
11. Type the appropriate dates in the Dt. Order Passed and Date of Service
to Assessee fields.
12. Click the LoV icon for the Section and r/w fields and select an
appropriate value from the list.
13. Type the appropriate values in the Dt. Of Last Hearing and No. of
Hearing fields.
Viewing Penalty Payment Details
To view the penalty payment details:
Task
1. Click the Demand button on the Penalty Proceeding screen. The

Penalty Demand screen is displayed.
2. Click the Details button. The Penalty Payments screen is displayed.
Assessing the Refund Details Screen
To navigate to the Refund Details screen:
Task
1.
2.
3.
4.
5.
Click the ENT QRY icon on the Penalty Proceeding screen.

Type the PAN in the Penalty Proceeding section of the screen.
Click the EXEC icon. The details of the penalty order are displayed.
Click the Demand button. The Penalty Demand screen is displayed.
Click the Refund Details button. The Refund Details screen is displayed.
On this screen, you can specify the assessees bank details and
communication address.
Selecting Proceeding Outputs
Task
After computing the net penalty demand, you can select and print different
proceeding outputs, such as challans, demand notices, and refund vouchers.
To select proceeding outputs:
1. Click the Print Results button on the Penalty Demand screen. The
Order Dates dialog box is displayed.
Note: All the fields in the Order Dates dialog box show default values. You can
modify them to appropriate values.
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2. Click the OK button. The Current Demand dialog box is displayed.

3. Click the Yes button. The Print Information dialog box is displayed.
4. Click the OK button to pass the current order and print the outputs.
Note: Once the order is passed, you cannot make any changes in the
corresponding order and penalty demand. If changes are needed, the
rectification process will have to be initiated.
Updating Penalty Order Details
Task
To view the penalty payment details:

1. Click the ENT QRY icon on the Penalty Proceeding screen.
2. Type the PAN in the Penalty Proceeding section of the screen.
3. Click the EXEC icon. The screen displays the details of the penalty order
for the PAN.
4. Make the necessary updates in the Penalty Order section of the screen.
Deleting Penalty Demand
To delete the penalty demand details:
Task
1.
2.
3.
4.
5.
6.
Click the ENT QRY icon on the Penalty Proceeding screen.

Type the PAN in the Penalty Proceeding section of the screen.
Click the EXEC icon. The details of the penalty order are displayed.
Click the Demand button. The Penalty Demand screen is displayed.
Click the Penalty Amount field.
Click the DEL icon. A message is displayed prompting to confirm the
deletion.
7. Click the OK button to confirm.
Q1. Which of the following reasons can result in a penalty? (There is more than
CYU
a.
b.
c.
d.
Failure to furnish reference documents

Nonpayment of income tax
Incorrect computation of tax
Failure to maintain books of accounts
Q2. Which of the following tasks can you perform on the Penalty Demand
screen? (There is more than one correct answer.)
a.
b.
c.
d.
e.
Compute the notice period.

Compute the net penalty demand.
Compute the interest u/s 220(2) and the penalty amount.
Record the penalty order details and the penalty amount.
Enter applicable interest.
Page 169 of 329
Summary
AST allows you to enter the details of penalty orders, compute penalty
demand, and view the details of payments and refunds.
A penalty may be imposed on the assessee due to:
o Nonpayment of income tax
o Failure to get the accounts audited
o Concealment of income
o Failure to maintain books of accounts
While computing the net penalty demand on the Penalty Demand screen,
you can make changes in the interest, if required.
On the Penalty Demand screen, you can compute the net penalty demand
and the refund details.
After computing the penalty demand, you can select and print different
proceeding outputs, such as challans, demand notices, and refund
vouchers.
Each penalty proceeding for an assessment year results in a separate
penalty demand.
Once the order is passed, you cannot make any changes in the
corresponding order and penalty demand. If changes are needed, the
rectification process will have to be initiated.
Q1: b, d; Q2: b, e
Answers
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Practice Session
45 minutes
Duration
Practice

1. Create a rectification application for the rectification requested by the
assessee.
2. Create a rectification order.
3. Enter the details of penalty proceedings against the assessee for the
assessment year 2007-08.
4. Compute penalty demand for the assessee.
trainer.
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Page 172 of 329

40 minutes
Duration
An Overview
Concept
AST assists the users in completing the assessment of cases selected for
scrutiny. In this topic, you will learn the steps for maintaining scrutiny cases.
Describe how the Computer Aided Scrutiny Selection (CASS) system
selects cases for scrutiny.
View the list of scrutiny cases.
Select a case for scrutiny.
Prepare a notice for the assessee.
Issue the notice to the assessee.
View the details for scrutiny.
Print the scrutiny order.
CASS
Concept
The ITD application now uses the CASS system for the selection of cases for
scrutiny.
The benefits of using the CASS system are:
It is a fully automated system, which prevents the chances of missing
out any potential cases.
It is based on parameters that are set dynamically, which helps cater to
the changing business rules and the Central Board of Direct Taxes
(CBDT) guidelines.
It is fully integrated with AST.
It helps to generate the list of selected cases at any time during the year.
The Workflow
Concept
The CASS system runs the parameters defined by the CBDT for scrutiny on the
list of PANs for the entire country. The cases for scrutiny are selected based on
these parameters. The list of selected cases is then pushed to the respective
AOs for action. The AOs view the list and select cases for scrutiny in the system.
After selecting a case for scrutiny u/s 143(3) from the list, the AOs:
Prepare a notice for the assessee.
Issue notice to the assessee.
Conduct assessment u/s 143(3).
Print the scrutiny order.
Page 173 of 329
Viewing the List of Cases for Scrutiny
Task
You can view the list of cases for scrutiny from the List of Cases Selected for
Scrutiny screen by specifying the scope date range. For the date range after
2007, the cycle number is also needed.
To view the list of cases selected for scrutiny:
1. Click the CASS menu on the AST menu bar.
Fig: The CASS menu
2. Select the List of cases selected for scrutiny option. The List
of Cases Selected for Scrutiny screen is displayed.
Fig: The List of Cass Selected for Scrutiny screen
3. Click the LoV icon for the Scope From Date field.
4. Select the appropriate date range from the list and click the OK
button. The date range is entered in the Scope From Date and
To Date fields.
5. Type the cycle number in the Cycle No field.
Note: The cycle number needs to be entered only for date range after
2007.
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6. Click the EXEC icon. The list of cases is displayed with the
assessee details and the category under which the case has
been selected for scrutiny.
Fig: The list of cases selected for scrutiny
7. Click the Show Pans Under Specific Reason button. The Pans
Under Scrutiny dialog box is displayed with the list of scope IDs
and descriptions. You can click the Show Pans button against a
scope to view the list of PANs covered under that scope.
Fig: The Pans Under Scrutiny screen
Page 175 of 329
8. Click the Close button to return to the list of scrutiny cases.

Selecting a Case for Scrutiny
Task
After viewing the list of cases for scrutiny, you can select a specific case and
initiate proceedings.
To select a case for scrutiny:
1. Click the Asmt menu on the AST menu bar.
Fig: The Asmt menu
2. Select the Select Cases for Assessment option. The Selection

for Scrutiny Cases screen is displayed.
Fig: The Selection of Scrutiny Cases screen
3. Type the appropriate value in the PAN and the Asmt. Year fields
and press the Tab key. The assessees name is populated
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automatically.
4. Click the LoV icon for the Section and r/w Section fields to view
a list of valid sections.
5. Select the appropriate option from the available list and click the
OK button.
6. Click the drop-down arrow for the Status field and select the
Selected for scrutiny option.
7. Click the SAVE icon. The case is selected for scrutiny.
Preparing a Notice for Assessee
After selecting a case, you can prepare a notice for the assessee in AST.
Task
To prepare a notice for the assessee:

2. Select the Notices u/s 143(2) option. The Notices u/s 143(2) screen is
displayed.
Fig: The Notices u/s 143(2) screen

5. Click the EXEC icon. The assessees name and assessment year for
which the notice is to be issued appears.
6. Type the appropriate values in the Date of Attending and the Time of
Attending fields.
7. Click the drop-down arrow for the Print? field and select the Yes option.
8. Click the SAVE icon. The notice for assessee is prepared.
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Issuing a Notice to Assessee
Task
After preparing the notice for the assessee, you can issue the notice by printing
it. To issue a notice to assessee:
1. Click the Reports menu on the AST menu bar.
Fig: The Reports menu
2. Select the Notices option.

3. Select the Notice u/s 143(2) option. The Print Notice u/s 143(2) screen
is displayed with the AO code and the current date as the print date.
Fig: The Print Notice u/s 143(2) screen

5. Click the GEN icon. A message is displayed indicating that the generation
of the report is over. Note the ID displayed in the message to download
and print the notice.
Note: The procedure for downloading, accessing, and printing the notice is
similar to the procedure for reports.
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Assessment u/s 143(3)
Task
After issuing the notice to the assessee, you can view the details of the selected
case and complete the assessment u/s 143(3).
To complete the assessment of a case u/s 143(3):
2. Select the Assessment Proceedings option. The Regular Assessment
Fig: The Regular Assessment screen

5. Click the EXEC icon. The details of the case for example, the assessees
name, address, assessment year, and section, are displayed. The Status
field shows In Progress for the case.
6. Click the LoV icon for the Section and r/w fields to view a list of valid
sections.
7. Select the appropriate option from the available list and click the OK
button.
10. Click the Adjustments/Additions button to make corrections to the return
details. The Adjustments/Additions screen is displayed.
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11. Select the Exist radio button for the Adjustments field. This indicates that
an adjustment will be made.
12. Make corrections wherever necessary.
14. Click the EXIT icon. The Demand Processing screen is displayed.
15. Click the Compute button. The messages relevant for the assessee and
the return are displayed.
16. Click the OK button to close the messages. The screen displays the
demand/refund recomputed by AST based on the adjustments made.
18. Click the Print Results button to complete the proceedings. The Order
Dates dialog box is displayed with the order details.
Fig: The Order Date dialog box
Page 180 of 329
19. Click the OK button to close the screen. The Demand Details dialog box
is displayed with the details of the current and the previous demand.
Fig: The Demand Details Dialog box
20. Click the OK button to close the screen. The Print Information dialog box
is displayed with the proceeding outputs relevant for the case selected.
21. Click the OK button to close the screen.
22. Click the EXIT icon. The Regular Assessment screen is displayed with
the status changed to Completed.
Printing a Scrutiny Order
Task
After completing the assessment, you can print the scrutiny order. To print a
scrutiny order:
1. Click the Reports menu on the AST menu bar.
2. Select the Proceeding Outputs option.
Fig: The Proceeding Outputs submenu in the Reports menu
Page 181 of 329
3. Select the Proceeding Report Form option. The Proceeding Reports

Form screen is displayed.
Fig: The Proceeding Reports Form screen
4. Type the value in the PAN field.

5. Click the LoV icon for the Case Type field.
6. Select the appropriate option from the list and click the OK button. The
screen displays a list of all proceeding outputs applicable for that
assessee.
7. Click the GEN icon. A message is displayed indicating that the outputs
are printed. Note the ID displayed in the message to download and print
the outputs. The procedure for downloading, accessing, and printing the
outputs is similar to the procedure for reports.
Q1. What is the next step after viewing the list of cases for scrutiny? (There is
CYU
a. Prepare a notice u/s 143(3) for the assessee.

b. Send the scrutiny order to the assessee.
c. Select a case for scrutiny u/s 143(3).
Q2. Which of the following statements are true about the CASS system? (There
is more than one correct answer.)
a.
b.
c.
d.
It helps to ensure the timely completion of scrutiny proceedings.

It is used by the AO to generate the list of cases for scrutiny.
It helps to prevent the chances of missing out any potential cases.
It helps to select cases for scrutiny based on the parameters defined by
the CBDT.
Page 182 of 329
Summary
AST allows you to view the list of cases selected for scrutiny by the CASS
system. In addition, it allows you to select cases, issue notices, complete
proceedings, and print orders.
You can view the list of cases for scrutiny from the List of Cases Selected
for Scrutiny screen in AST.
After viewing the list of cases for scrutiny, you can select a specific case
and initiate proceedings.
You can prepare a notice for the assessee and issue the notice by printing
it from AST.
You can view the details of the selected case, complete assessment u/s
143(3), and print the scrutiny order.
Q1: c; Q2: c, d
Answers
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Issuing Refunds

20 minutes
Duration
An Overview
Concept
In this topic, you will learn about the tasks that you need to perform for refunds
generated while processing a return u/s 143(1).
Allocate cheque book to AO.
Add refund voucher details.
Update refund voucher details.
Inquire on printed refund vouchers details.
Cancel cheques.
Maintain response for unpaid refunds.
What It Is?
Concept
With the refund banker scheme, all refunds generated after processing u/s
143(1) are now issued by the refund banker. You can only issue refund vouchers
to the Department or for cases where proceedings have been done manually,
such as the penalty cases or returns processed on TMS.
Issuing refund vouchers includes two steps:
1. Allocating cheque books
2. Adding refund voucher details
Allocating Cheque Book to AO
Task
Before printing refund vouchers, you need to allocate the cheque book to
yourself. While allocating, you can specify the number of cheques you want in
the cheque book, such as 10, 25, or 50.
To allocate cheque books:
1. Click the Others menu on the main AST window.
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2. Select the Chequebook Allocation option. The Allocating Cheques to

AO window is displayed.
Fig: The Allocating Cheques to AO
3. Type the appropriate cheque book number in the Cheque Book No

field.
4. Type the relevant details in the Cheque From and Cheque To fields.
5. Select the Greater than or equal to Rs 25000 option from the dropdown menu for the Amount Flag field.
6. Select the Income Tax option from the drop-down menu for the Major
Head field.
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Adding Refund Voucher Details

Once you have allocated the cheque book, you can add refund voucher details.
Task
To add refund voucher details:

1. Click the Reports menu on the AST main screen.
2. Select the Proceeding Outputs option.
Fig: The Proceeding Outputs submenu in the Reports menu
3. Select the Refund Voucher option. The Refund Voucher screen is

displayed.
Fig: The Refund Voucher screen
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4. Select the Regular or FBT radio button as the Refund Type.

5. Select the MICR or Non MICR radio button as the Cheque Type.
6. Select the Assessee option from the drop-down menu for the Payable
To field.
7. Select the Greater than or equal to Rs 25000 option from the dropdown menu for the Amount field.
8. Select the Income Tax option from the drop-down menu for the Major
Head field.
9. Click the LoV icon for the Cheque Book field and select the option for
the cheque series you want to use.
10. Click the OK button. The number of cheques available in the Cheque
Series selected and the number of the starting and ending cheques in
that series is populated automatically on the Refund Voucher screen.
11. Type the PAN and assessment year. Press the Tab key after each entry.
The Verification Screen for Refund Cheque Series is displayed.
Fig: The Verification Screen for Refund Cheque Series screen
12. Type the starting and ending cheque number to indicate the number of
cheques you want to print.
13. Select the appropriate Income Tax option from the drop-down menu for
the Major Head field.
14. Click the OK button. A message is displayed prompting you to confirm if
the stationery in the printer is new stationery.
Fig: Message for checking stationery for refund
15. Click the OK button. Click the GEN icon to print the refund. A message is
displayed indicating that the generation of the report is over.
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16. Click the OK button. Another message is displayed informing the number
of cheques printed.
Fig: Message showing the number of cheques printed
17. Click the OK button. Another message is displayed stating that the report
is generated successfully.
18. Click the Yes button. The Refund Verification/Resetting screen is
displayed with the details of the refund voucher, such as the PAN,
assessment year, cheque number, date, refund amount, and status.
Fig: The Refund Verification/Resetting screen
19. Click the APPLY button. The refund voucher details disappear from the
screen.
Inquiring on Printed Refund Vouchers Details
To inquire on printed refund voucher details:
Task
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2. Select the Refund Cheque Entry option. The Entry of Refund Cheque
Number screen is displayed.
Fig: The Entry of Refund Cheque Number screen
3. Click the ENT QRY icon to query the printed refund voucher details.
4. Type the assessment year.
5. Click the EXEC icon. The details of all refund cheques issued for that
assessment year are displayed.
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Updating Refund Voucher Details
Task
AST allows you to update refund vouchers for adding details, such as the
cheque number and date. However, you can only make changes to the refund
vouchers that have been issued by you.
To update refund voucher details:
2. Select the Refund Cheque Entry option. The Entry of Refund Cheque
Number screen is displayed.
3. Click the ENT QRY icon to query the refund voucher details.
4. Type the assessment year.
5. Click the EXEC icon to view the cheque details.
6. Type the appropriate details in the Cheque No. and Cheque Date fields
for the cheques you want to update.
Canceling Cheques
Task
AOs can cancel cheques when the time limit of a refund has expired or the
refund has been lost. Once a cheque is cancelled, AOs can issue another
cheque for that assessee depending on the reason indicated.
To cancel cheques:
2. Select the Cancel Cheque option. The Cancel Cheque screen is
displayed.
Fig: The Cancel Cheque screen

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3.
4.
5.
6.
7.
Click the ENT QRY icon to query the cheque details.

Type the PAN and the assessment year.
Click the EXEC icon to view the cheque details.
Select the Cancel Cheque checkbox.
Select the appropriate option from the drop-down menu for the Reason
of Cancellation field.
8. Type your comments in the Remarks field.
9. Click the SAVE icon. A message is displayed asking to confirm the
cancellation.
10. Click the OK button to confirm. Another message is displayed indicating
that the records are saved successfully.
11. Click the OK button to continue. The cheque is cancelled and its details
disappear from the screen.
Maintaining Response for Unpaid Refunds
Task
The refund banker may not be able to issue refunds in cases where the account
information or communication address is incorrect. The refund will remain unpaid
in such cases till the issue is resolved.
You need to maintain the response for such unpaid refunds. As soon as a case
is identified, you need to send a communication to the assessee asking for the
correct and complete details. Once the details are received from the assessee,
you need to update the details in the system and maintain the status of the
response.
To maintain response for unpaid refunds:
2. Select the Maintain Response option. The RESPONSE FROM
ASSESSEE screen is displayed.
Fig: The RESPONSE FROM ASSESSEE screen

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3. Click the EXEC icon to view the assessee details.

4. Select the Received option from the drop-down menu for the Response
Status field.
Q1. When do you add refund voucher details? (There is only one correct
answer.)
CYU
a. After allocating cheque book

b. Before allocating cheque book
c. While maintaining response for unpaid refunds
Q2. Which of the following details can you update for a refund voucher? (There
a.
b.
c.
d.
Cheque number
Refund amount
Assessment year
Cheque date
Summary
With the refund banker scheme, all refunds generated after processing u/s
143(1) are issued by the refund banker. You can only issue refund
vouchers to the Department or for cases where proceedings have been
done manually, such as the penalty cases or returns processed on TMS.
Issuing refund vouchers includes two steps:
1. Allocating cheque books
2. Adding refund voucher details
AST allows you to update the cheque number and the date in refund
vouchers.
You can cancel cheques when the time limit of a refund has expired or the
refund has been lost.
The refund banker may not be able to issue refunds in cases where the
account information or communication address is incorrect. The refund
remains unpaid in such cases till the issue is resolved. You need to
maintain the response for such unpaid refunds.
Q1: a; Q2: a, d
Answers
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Practice Session
30 minutes
Duration
Practice

1. Allocate a cheque book.
2. Inquire the details of printed refund vouchers for previous assessment
years.
3. Check the status of unpaid refunds.
Inputs: Ensure that you have the AO code allocated to you by the trainer.
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Page 194 of 329

20 minutes
Duration
An Overview
Concept
Refund Banker is a new scheme that helps ITD send refunds to assessees
faster. In this topic, you will learn about Refund Banker, its workflow, features,
advantages, and success.
Understand Refund Banker.
Explain the Refund Banker workflow.
Describe the features and advantages of Refund Banker.
Describe the success of Refund Banker.
An Introduction
Concept
Refund Banker is a scheme wherein a scheduled bank is authorized to issue

refund instruments to the assessees on behalf of ITD. Currently, State Bank of
India (SBI), National Securities Depository Ltd. (NSDL), and India Post are the
business partners for the Refund Banker scheme.
Under the scheme, refunds are sent electronically or by paper as indicated by
assessees in the ITR form. The scheme facilitates faster tax refunds and direct
credit to the assessees bank accounts.
For paper refund, SBI will print cheques or demand drafts and send it by speed
post to assessees.
For electronic refund, assessees need to provide their account number along
with the MICR code in the ITR form. The amount will be refunded in three
ways:
Direct credit in the bank account of the assessee, in case the
assessee has an account with SBI
National Electronic Fund Transfer (NEFT)
Electronic Clearing Service (ECS)
Additionally, for electronic refund, a refund intimation is sent to the assessee by
post.
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The Workflow
Concept
Fig: The Refund Banker workflow
The Refund Banker workflow is initiated when AOs process returns and the
refunds due to the assessees are calculated at RCCs. This information is passed
from RCCs to NCC.
At NCC, the auto-generated refund files are collated on a daily basis. These
refunds are validated at NCC, and the refund files are sent to SBI on the same
day.
At SBI, the electronic and paper refunds are processed within the defined
timeline. Direct credit takes one day; whereas, NEFT and ECS take two working
days based on the settlement date by RBI. For paper refunds, cheques are
printed and dispatched by speed post within three working days. The delivery
status of paper refunds are updated on the India Post Web site.
SBI will daily update NSDL on the status of refunds through a defined e-format.
NSDL will display the refund status on the Tax Information Network (TIN) Web
site and upload the data to ITD daily.
NCC receives the data from NDSL and sends it to RCCs for AOs. In case some
of the refunds are unpaid, then the reasons are shown to the AOs for correction.
AOs will correct the errors and authorize refunds to assessees. This information
is once again passed from RCCs to NCC and the same workflow is followed.
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The Features
The following are the features of the Refund Banker scheme:
Concept
Assessees can check the refund status on the TIN Web site
(www.tin-nsdl.com).
The speed post reference number can be used to track the refund
cheque from the India Post Web site (www.indiapost.gov.in).
Paper refunds are payable at par at all networked branches of SBI.
Frequently Asked Questions (FAQ) about Refund Banker are
available on the TIN Web site.
NEFT and direct credit facilities are available to ensure faster
refunds.
The refund status and reasons for non-payment are updated in
AST.
An SBI call centre with Toll Free Number (1800-4259760) is
available to assessees.
The Advantages
Concept
The following are the advantages of Refund Banker to citizens:

A system-driven process for determination, generation, issue,
dispatch, and credit of refunds
Web-based tracking of refund status with reasons for return of
refunds
Elimination of visit to any Income Tax Office or authority for
refunds
Faster Turn Around Time (TAT)
Incentives for the selection of electronic refund
Refund Banker helps ITD by:
Eliminating frauds
Creating a database of live and active bank accounts and updated
addresses for other taxpayer services (For example, sending
Annual Tax Credit Statements, issue of notices/letters, and so on.)
Channeling the time and energy of the department personnel
towards other core activities
Saving the interest liability of the department
The Success Story
The average TAT* for the month of December, 2008:
Concept
Mode
Delhi
Paper
Electronic
Patna
Bangalore
Chennai
Kolkata
Mumbai
Total
16.69 18.68
20.96
11.38
15.94
9.48
16.21
1.45
1.00
1.21
1.35
1.32
1.30
2.41
*From date of sending the record to the date of credit or date of encashment
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The percentage of refunds issued through Refund Banker as of 18th March,

2009:
Financial
Year
No. of refunds
issued
No. of refunds
issued through
Refund Banker
Refund issued through

Refund Banker (%)
06-07
4456828
26700
0.60%
07-08
4806269
387209
8.06%
08-09
3672913
791175
21.54%
Note that there is a steady increase in the number of refunds issued through
Refund Banker.
The percentage of increase in the use of electronic refund as of 18th
March, 2009:
Financial
Year
Paper Refunds
Electronic
Refunds
Total Refunds Increase in

Electronic
Refunds (%)
06-07
20220
6480
26700
24.27%
07-08
245673
141536
387209
36.55%
08-09
367259
423916
791175
55.55%
Note that there is a steady increase in the use of electronic refund. Currently,
it is more than paper refund.
Q1. Apart from SBI and India Post, who is the business partner for the Refund
Banker scheme? (There is only one correct answer.)
CYU
a. RBI
b. TIN
c. NSDL
Q2. When are electronic refunds sent to assessees through direct credit?
a. When the assessees need faster refunds
b. When the assessees have an account with SBI
c. When the assessees specify direct credit as the preferred option
Q3. Where is the delivery status of paper refunds updated? (There is only one
correct answer.)
a. ITD Web site
b. TIN Web site
c. India Post Web site
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Summary
SBI, NSDL, and India Post are the business partners for the
Refund Banker scheme.
Refunds are sent electronically or by paper as indicated by
assessees in the ITR form.
Assessees can check the refund status on the TIN Web site.
The refund status and reasons for non-payment are updated in
AST.
Refund Banker helps ITD in eliminating frauds and creating a
database of live and active bank accounts and updated addresses
for other taxpayer services.
Refund Banker also helps in saving the interest liability of ITD and
channeling the time and energy of the department personnel
towards revenue generating activities.
Q1: c; Q2: b; Q3: c
Answers
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Page 199 of 329
Proceeding Outputs

20 minutes
Duration
An Overview
Concept
In this topic, you will learn about proceeding outputs and executing queries in
AST.
Reprint proceeding outputs.
Query the status of time-barred proceedings.
Query assessee details.
Reprinting Proceeding Outputs
Task
AST allows you to reprint the proceeding outputs. You can print one or all of
the following outputs:
Intimation sheet
Challan
Demand notice
Calculation sheet
Note: You cannot reprint a refund voucher.
To reprint a proceeding output:
1. Select the Reports menu on the main AST window.

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2. Select the Reprints option. The Reprint screen is displayed.
Fig: The Reprint screen
3. Type the PAN and assessment year. Press the Tab key after each entry.
The assessees name is populated automatically.
4. Select the appropriate option from the drop-down menu for the Demand
Type field.
5. Click the EXEC icon to view the demand details of the assessee.
6. Click the demand for which you want to reprint the output and then click
the Intimation Sheet button on the screen. A message indicating that the
intimation sheet will be reprinted for the selected demand is displayed.
Fig: The message for reprinting of proceeding outputs
7. Click the OK button. The intimation sheet is generated and saved in the
C:\ITDSPOOL folder.
8. Open the intimation sheet and print it.
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Executing Queries
Concept
AST provides multiple options for query. You can enter a PAN to view the details
of the returns, orders, and proceedings for that PAN. Similarly, you can query on
an assessment year or form type to view all the returns submitted for that year or
form type.
This topic will cover the queries on time-barred proceedings and the assessee
details.
Querying on Proceedings
Task
AST allows you to view the list of cases and determine their status from the Time
Barring Queries option in the Others menu.
For example, you can view the list of cases u/s 143(1) that will be due within a
time range. The results of this query display the PAN, assessee name,
acknowledgement number, bundle number, assessment year, return income,
and due date. The results of the query help to identify and take actions on the
proceedings that may become time barred.
To query on the status of proceedings:
2. Select the Time Barring Queries option.

3. Select the Processing u/s 143(1) option. The TB Query Assessment
Proceedings screen is displayed.
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Fig: The TB Query Assessment Proceedings screen
4. Click the LoV icon for the AO Code field and select the appropriate code
from the list.
6. Type the appropriate time range in the Due Date From field.
7. Type the assessment year in the Asmt Year field.
Note: Under the Proceeding Subtype section, the Proceeding Exists option is
selected by default.
8. Click the EXEC icon. The assessment proceeding details are displayed for
cases for which proceedings exist.
9. Select the No Proceedings exist but return is filed option.
10. Click the EXEC icon. The screen displays the list of cases for which return
has been filed but no proceedings exist. These cases will become time
barred after the Due Date.
Querying Assessee Details
The Query menu in AST has the following options for viewing assessee details:
Task
The Assessee Profile option allows you to view the details of all the
proceedings for an assessee in the specified time range.
The Assessee Income Details option allows you to view the list of
assessees, who have a specific residential and PAN status and have
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filed their income in a particular manner. For example, you can query to
view the list of assessees with the individual status and agricultural
income.
The Assessee Details option allows you to view the list of assessees
who have filed their returns within a time range. You can also specify the
assessee status and range of age as the query parameter.
To query assessee income details:
1. Click the Query menu on the main AST window.
2. Select the Assessee Income Details option. The QUERY ASSESSEE
INCOME DETAILS screen is displayed.
Fig: The QUERY ASSESSEE INCOME DETAILS screen
3. Type the assessment year and financial year in the Asmt Year and
Financial Year fields, respectively.
4. Select appropriate options from the Status, Residence in India, and
Agriculture Income drop-down lists.
5. Click the EXEC icon. The assessee income details within the specified
criteria are displayed.
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Q1. Identify the proceeding outputs that AST allows you to reprint. (There is
CYU
a.
b.
c.
d.
Intimation sheet
Challan
Refund voucher
Calculation sheet
Q2. Which of the following assessee details CANNOT be checked from the
Query menu? (There is only one correct answer.)
a. Return income filed by the assessee
b. Communication address of the assessee
c. All proceedings for the assessee
Summary
AST allows you to reprint proceeding outputs. In addition, it provides

multiple options for query.
You can print one or all of the following proceeding outputs:
o Intimation sheet
o Challan
o Demand notice
o Calculation sheet
You cannot print a refund voucher.
The Query menu in AST provides options to query assessee details, such
as the profile, return, and income.
The Time Barring Queries option in the Others menu provides various
options to check the status of proceedings that are time barred.
Q1: a, b, d; Q2: b
Answers
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Duration
An Overview
Concept
The AST module allows you to maintain the date of service. In this topic, you will
learn the steps for maintaining the date of service.
Inquire the date of service.
Update the date of service.
What It Is?
Concept
A date of service is the date when the order or notice is served to the assessee.
This date is important because any delay from the assessees end in responding
to the order is calculated based on the date of service.
Fig: The concept of date of service
When you issue an order, the system calculates the date of service
automatically as five days after the date of passing the order. The period of five
days is added to take care of the time to deliver the order to the assessee by
post.
There could be a situation when the order is delivered to the assessee by
hand. In such a situation, you may want to change the date of service. This
date can be modified only by the authority that passes the order.
To change the date of service, you need to inquire it and then update it. After
you change the date of service, the updated date is used for the calculation of
Page 207 of 329
interest u/s 220.

Inquiring the Date of Service
Task
You can inquire the date of service from the Modification of Date of Service
screen.
To inquire the date of service:
2. Select the Date of Service Modification option. The

Modification of Date of Service screen is displayed.
Fig: The Modification of Date of Service screen
Page 208 of 329
4. Specify the selection criteria, such as the PAN, assessment year,

and type of demand. Press the Tab key after each entry.
5. Click the EXEC icon to view the results of the query. The date of
service along with the others details is displayed.
Updating the Date of Service
To update the date of service:
Task
1. Click the ENT QRY icon on the Modification of Date of Service

screen.
and type of demand. Press the Tab key after each entry.
3. Click the EXEC icon to view the results of the query. The date of
service along with the others details is displayed.
4. Type a valid date in the Date of Service field to overwrite the
existing value.
5. Click the SAVE icon to confirm the changes made. A message is
displayed indicating that the modified date will be posted in IRLA.
6. Click the OK button to confirm the change. This modifies the date
of service for the order and updates the details in IRLA.
Q1. The date of service is entered in the system while_________. (There is only
CYU
a. Passing the order

b. Specifying the selection criteria
c. Executing the query
Q2. On which screen can you update the date of service for an order? (There is
a. Date of Service Modification
b. Updation of Date of Service
c. Modification of Date of Service
Q3. What is the result of changing the date of service for a notice? (There is only
a.
b.
c.
d.
The notice will be delivered on the changed date.

The changed date will be used for the calculation of interest.
The changed date will be used for the next proceeding.
The notice will be printed on the changed date.
Summary
The AST module allows you to maintain the date of service.

The date of service is the date when the order is served to the assessee.
The date of service is important because any delay from the assessees
Page 209 of 329
end in responding to the order is calculated based on the date of service.

When you issue an order, the system calculates the date of service
automatically as five days after the date of passing the order.
The date of service can be modified only by the authority that passes the
order.
You can update the date of service from the Modification of Date of
Service screen.
The updated date of service is used for the calculation of interest u/s 220.
Q1: a; Q2: c; Q3: b
Answers
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Page 210 of 329
Giving Effect to Orders

Duration
An Overview
Concept
AST allows AOs to give effect to the orders passed by the higher authorities. In
this topic, you will learn the steps for adding, inquiring, updating, and deleting
give effect orders.
Add give effect orders.
Inquire give effect orders.
Update give effect orders.
Delete give effect orders.
What It Is?
Concept
During assessment proceedings, the CIT Admin receives orders from various
authorities such as the CIT Appeal, Income Tax Appellate Tribunal (ITAT), High
Court (HC), Supreme Court (SC), and Settlement Commission. All such orders
along with the orders passed by the CIT Admin are allocated to an AO for
processing. The AO selects these orders to give effect.
Fig: The workflow for giving effect to orders
The AO enters the adjustments in accordance with these orders. The system
then recalculates the tax and interest liability of the assessee and generates the
required outputs such as the demand notice, challan or refund voucher, and
calculation sheet.
The AO can give effect to orders online if all processing and orders have been
done on the application. All data must be present on the system. If all the
Page 211 of 329
required data is not available on the system, effect is given to external orders.
AOs can give effect to all orders except for the ones passed by themselves in
RCC.
Adding a Give Effect Order
Task
After receiving the orders from the higher authorities, AOs can add give effect
orders by navigating to the Give Effect Order screen.
To give effect to an order:
1. Click the Give Effect menu on the main AST window.
Fig: The Give Effect menu
2. Select the Give Effect to Orders option. The Give Effect Order
Fig: The Give Effect Order screen

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3. Type the information in the PAN field and press the Tab key.
Based on the specified PAN, the details in the Concerned AO,
Name, and Address fields are populated automatically.
4. Type the year in the Asmt. Year field.
5. Click the LoV icon for the Section and r/w fields. The list of the
valid section and read with section combination is displayed.
Note: The Status field is populated automatically, and the Text field is
optional.
8. Type the information in the Text field.
9. Click the Type drop-down menu and select the type of order for
giving effect.
10. Click the LoV icon for the Date of Order, Section, and Date
Received fields and select the appropriate option from the
available list.
12. Click the SAVE icon to confirm the changes made.
13. Click the Adjustments Demand button to make the modifications,
as required, in the order. The Demand Processing screen is
displayed.
Fig: The Demand Processing screen
Page 213 of 329
14. Click the Compute button to compute the tax liability.

15. Click the Adjustments/Additions button to make adjustments.
The Adjustments/Additions screen is displayed.
16. Select the Exist radio button to indicate that an adjustment will be
made.
17. Make the necessary changes.
18. Click the SAVE icon to confirm the changes made. Information or
warning messages may be displayed as appropriate in the case.
19. Click the OK button to continue. The Message List window is
displayed.
20. Click the OK button to continue. A message is displayed
indicating that the return is saved successfully.
22. Click the EXIT icon to close the Adjustments/Additions screen.
23. Click the EXIT icon to close the Demand Processing screen.
A message is displayed at the bottom of the Give Effect Order
screen, indicating that records have been applied and saved.
24. Click the EXIT icon to close the Give Effect Order screen.
Page 214 of 329
Inquiring a Give Effect Order

To inquire a give effect order:
Task
1. Click the ENT QRY icon on the Give Effect Order screen.
and section.
3. Click the EXEC icon to view the results of the query.
Updating a Give Effect Order
To update a give effect order:
Task
1.
2.
3.
4.
Click the ENT QRY icon on the Give Effect Order screen.
Specify the selection criteria.
Click the EXEC icon to view the results of the query.
Click the LoV icon for the Section and r/w fields. The list of the
valid section and read with section combination is displayed.
5. Select the new value from the available list to overwrite the
existing value.
Note: You can make changes in the Text field but not in the PAN, Asmt.
Year, Date Order Passed, and Status fields. Moreover, you cannot
change the order to which an effect has been given. To change these
details, delete the current give effect order and re-enter it.
Deleting a Give Effect Order
Task
If you want to update any critical information such as the PAN, assessment year,
or the order to which the effect has been given, you need to delete the current
give effect order and add a new one.
To delete a give effect order:
1.
2.
3.
4.
5.
Click the ENT QRY icon on the Give Effect Order screen.
Specify the selection criteria.
Click the EXEC icon to view the results of the query.
Click in the PAN field to select the give effect order.
Click the DEL icon. A message is displayed asking if you really
want to delete the record.
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Q1. What happens after the AO enters the adjustments in accordance with the
various orders? (There is only one correct answer.)
CYU
a. The system automatically generates a report and sends it to the AO for

updation.
b. The system sends an auto-generated e-mail to the AO, indicating that the
case is approved.
c. The system recalculates the tax and interest liability of the assessee and
generates the required outputs.
Q2. Which of the following fields can you modify while updating a give effect
order? (There is more than one correct answer.)
a.
b.
c.
d.
e.
Section
PAN
Status
Asmt. Year
Text
Summary
AST allows AOs to give effect to the orders passed by the higher
authorities.
The orders received by the CIT Admin from various authorities such as the
CIT Appeal, ITAT, HC, SC, and Settlement Commission are allocated to an
AO for processing.
The AO can select such orders to give effect.
The AO enters the adjustments in accordance with these orders. The
system then recalculates the tax and interest liability of the assessee and
generates the required outputs.
AOs can give effect to all orders except for the ones passed by themselves
in RCC.
If you want to update any critical information such as the PAN and
assessment year, you need to delete the current give effect order and add
a new one.
Q1: c; Q2: a, e
Answers
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Duration
An Overview
Concept
AST allows AOs to give effect to the external orders passed by the higher
authorities. In this topic, you will learn the steps for the various tasks that are
performed in relation to giving effect to external orders.
Add give effect for external orders.
Inquire give effect for external orders.
Update give effect for external orders.
Delete give effect for external orders.
Inquire on the type of order selected.
Insert or update the receiving date for orders.
What It Is?
Concept
During assessment proceedings, the orders received by the CIT Admin (before
the date of computerization) from various authorities such as the CIT Appeal,
Income Tax Appellate Tribunal (ITAT), High Court (HC), Supreme Court (SC),
and Settlement Commission are allocated to an AO for processing. In addition,
the orders passed by the CIT Admin are also allocated to the AO.
The AO selects these orders to give effect, and no validation is done at this
stage.
AOs can give effect to all orders except for the ones passed by themselves in
RCC.
Adding a Give Effect to External Order
Task
After receiving the orders from the higher authorities, AOs can add give effect
for external orders by navigating to the Give Effect Order(for external orders)
screen.
To add a give effect to external order:
Fig: The Give Effect menu
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2. Select the Give Effect to Other Orders option. The Give Effect
Order(for external orders) screen is displayed.
Fig: The Give Effect Order(fox external orders) screen
3. Type the information in the PAN field and press the Tab key. Based on
the specified PAN, the details in the Concerned AO, Name, and Address
fields are populated automatically.
4. Type the information in the Assessment Year field. Press the Tab key
after each entry.
5. Click the LoV icon for the Section and r/w fields. The list of the valid
section and read with section combination is displayed.
Note: The Date Order Passed and Text fields are optional, and the Status field
is populated automatically.
8. Type the information in the Text field.
9. Type the information in the Description of the Order field.
10. Click the SAVE icon to confirm the changes made. The Type of Demand
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Fig: The Type of Demand window
Note: From the selected order, the system tries to find out the type of demand
regular or penaltythat will be resulted from the current give effect order.
11. Select the type of demand you want and click the OK button to continue.
Note: If you select the Regular Demand option, you also need to specify the
type of order you want to modify.
13. Click the Adjustments/Additions button to make adjustments. The
Adjustments/Additions screen is displayed.
14. Select the Exist radio button to indicate that an adjustment will be made.
15. Click in the Income from Salary field and type the new value to update
the existing value.
17. Click the EXIT icon to close the Adjustments/Additions screen. The
18. Click the Compute button. Messages are displayed according to the
assessee status and return details.
21. Click the Print Results button. Messages are displayed according to the
assessee status and return details.
22. Click the OK button to continue. The Order Dates window is displayed.
Fig: The Order Dates window
23. Click the OK button to continue. The Demand Details window is

displayed.
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Fig: The Demand Details window
24. Click in the Current Demand Split field and type the new value to update
the existing value.
25. Click the OK button to continue. The Print Information window is
displayed.
27. Click the EXIT icon to close the Demand Processing screen.
28. Click the EXIT icon to close the Give Effect Order(for external orders)
screen.
Inquiring Give Effect for External Orders
To inquire give effect for an external order:
Task
1. Click the ENT QRY icon on the Give Effect Order(for external orders)
screen.
2. Specify the selection criteria, such as the PAN, assessment year, and
section.
Updating Give Effect for External Orders
To update give effect for an external order:
Task
screen.
section.
4. Click the LoV icon for the Section and r/w fields. The list of the valid
section and read with section combination is displayed.
5. Select the new value from the available list to overwrite the existing value.
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Note: You can make changes in the Section, r/w, Text, and Description of the
Order fields but not in the PAN, Assessment Year, and Status fields.
Moreover, you cannot change the order to which an effect has been given. To
change these details, delete the current give effect for an external order and reenter it.
Deleting Give Effect for External Orders
Task
If you want to update any critical information such as the PAN, assessment year,
or order to which the effect has been given, you need to delete the current give
effect for the external order and add a new one.
To delete give effect for an external order:
screen.
section.
4. Click in the PAN field to select the give effect for the external order.
5. Click the DEL icon. A message is displayed asking if you really want to
delete the record.
Inquiring on the Type of Order Selected
Task
This task can be performed by the CIT role. You need to log in to the system by
using the user ID and password of the CIT role.
To inquire on the type of order selected:
2. Select the Orders Received option. The Order Received for Giving
Effect screen is displayed.
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Fig: The Order Received for Giving Effect screen
3. Select the type of order based on which the orders have to be queried.
4. Click the ENT QRY icon and specify the selection criteria.
Inserting or Updating the Receiving Date
To insert or update the receiving date for an order:
Task

2. Select the Orders Received option. The Order Received for Giving
Effect screen is displayed.
3. Select the type of order based on which the orders have to be queried.
6. Click in the Date Received field and type the new value or update the
existing value.
Note: If you enter the order receiving date less than the order passing date, an
error message is displayed prompting you to enter the valid order receiving date.
Q1. Clicking which of the following buttons takes you to the Demand
Processing screen? (There is only one correct answer.)
CYU
a. Computation & Demand

b. Penalty & Demand
c. Adjustments & Demand
Q2. Which of the following fields can you modify while updating give effect for an
external order? (There is more than one correct answer.)
a. Section
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b.
c.
d.
e.
f.
PAN
Status
Assessment Year
Text
Description of the Order
Q3. Which of the following order details can you modify on the Order Received
for Giving Effect screen?
a.
b.
c.
d.
Order receiving date

Section
Assessment year
Order passing date
Summary
AST allows AOs to give effect to the external orders passed by the higher
authorities.
The orders received by the CIT Admin (before the date of computerization)
from various authorities such as the CIT Appeal, ITAT, HC, SC, and
Settlement Commission are allocated to an AO for processing.
The AO can select such orders to give effect.
AOs can give effect to all orders except for the ones passed by themselves
in RCC.
If you want to update any critical information such as the PAN and
assessment year, you need to delete the current give effect for the external
order and add a new one.
Q1: c; Q2: a, e, f; Q3: a
Answers
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Audit Objection and Prosecution

Duration
An Overview
Concept
The AST module allows you to maintain audit objections and prosecution
proceedings. In this topic, you will learn the steps for performing these tasks.
Add an audit objection.
Review and reply to an audit objection.
Recognize how an auditor can reply to the AOs reply.
Refer a case to the prosecution cell.
Maintain prosecution proceedings.
Complete prosecution proceedings.
Audit
There are two types of audits:
Concept
Internal audits: Are the audits conducted by the audit cell. The audit cell
comprises the ITD staff that conducts the audit on chain basis. The audit
of the work of one range is conducted by the AOs of another range within
a month of completion of the relevant assessment. The purpose of the
internal audit is to:
o Check the assessments made.
o Detect mistakes (both arithmetical and legal) at the early stage.
o Take remedial actions to improve the quality of the assessments.
Revenue audits: Are the audits conducted by the auditors from the office
of Comptroller and Auditor General (C&AG) of India. The objective of the
revenue audit is to check the revenue receipts and ensure that there is no
revenue leakage. However, before conducting the revenue audit, the
internal audit should be complete
The Process
Concept
If any mistakes are found during the audit, objections are raised. Such objections
are called audit objections. Upon detection of a mistake, the auditor issues audit
memos for each mistake. The AO needs to reply to each memo within three
days, clarifying facts and figures. At this stage, the AO should furnish a complete
reply rather than just replying that the objection would be looked into.
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For the purpose of audits, AOs are responsible for:

Keeping a proper record of receipt audit objections
Initiating and completing remedial actions within the prescribed time limits
Maintaining proper records and registers to ensure accurate and timely
submission of the prescribed statistical reports
The AOs and internal audit chains need to look for the recovery of demand
raised or refunds ordered as a result of the objections raised in the preceding
audits. This is important because audit objections are considered closed by the
Department only after the remedial action, raising of demand or ordering of
refund, is successfully complete.
Adding an Audit Objection
Task
The audit objection is raised by the auditor. This task can be done only from
the auditors login. To raise an audit objection:
2. Select the Audit Objections option. The Audit Objection screen
is displayed.
Fig: The Audit Objection screen
Based on the specified PAN, the details in the Concerned AO and
Name fields are populated automatically.
4. Type the information in the Asmt. Yr. field.
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5. Click the Audit Cell drop-down menu and select the appropriate
option.
6. Type the information in the Objection Text field.
7. Click the Severity drop-down menu and select an option to
indicate whether it is a minor or major objection.
8. Type the information in the Raised Dt field.
9. Click the Status drop-down menu and select the Raised option.
10. Click the Type drop-down menu and select the order type.
11. Click the LoV icon for the Date of Order and Section fields and
select the appropriate option from the available list.
13. Click the SAVE icon to save the audit objection.
Note: The audit number is generated automatically by the system. You can use
this field for query only.
Replying to an Audit Objection
Task
After an audit objection is raised by the auditor, the AO can review the details
and reply to the audit objection. This task can be done only from the AOs login.
To reply to the audit objection:
2. Select the Audit Objections option. The Audit Objection screen
is displayed.
5. Type the information in the Reply Text and Reply Date fields.
Press the Tab key after each entry.
6. Click the Status drop-down menu and select the appropriate
option to indicate whether any action is required or not.
7. Click the SAVE icon to confirm the changes made. The reply is
sent to the auditor.
Replying to the AOs Reply
Task
After the AO replies to the audit objection, the auditor can either close the
objection or send it back to the AO.
To reply to the AOs reply:
1. Click the ENT QRY icon on the Audit Objection screen and
specify the selection criteria.
3. Click the Status drop-down menu and select the appropriate
option to indicate whether any action is required or not.
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4. Click the SAVE icon to confirm the changes made. The details are
sent to the AO.
Prosecution
Concept
Chapter XXII of the IT act covers offences and cases where prosecution may be
initiated by the Department. Offences may be classified as:
Technical
Non-technical
The concerned AO initiates the prosecution proceedings with the prior approval
of the CIT against an assessee by sending a request to the prosecution cell,
which processes the AOs request. If prosecution proceedings are to be
launched, the case is referred to the prosecution counsel. The counsel then files
papers in the civil court for initiating the prosecution proceedings.
Referring a Case to the Prosecution Cell
The AO can refer a case to the prosecution cell.
Task
To refer a case to the prosecution cell:

2. Select the Prosecutions option. The Prosecution screen is
displayed.
Fig: The Prosecution screen
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Based on the specified PAN, the details in the Concerned AO,
Name, and Address fields are populated automatically.
4. Type the information in the Dt. Approved by CIT field and press
the Tab key. Based on the specified date, the information in the
Financial Year field is populated automatically.
5. Type the information in the Remarks by AO field.
6. Click the SAVE icon to confirm the changes made. The case
details are sent to the prosecution cell.
Maintaining Prosecution Proceedings
Task
The prosecution cell can monitor and maintain prosecution proceedings

on the Prosecution screen.
To maintain prosecution proceedings:
displayed.
5. Type the information in the Date Initiated, Sections, and
Remarks by Prosecution Cell fields. Press the Tab key after
each entry.
6. Click the SAVE icon to confirm the changes made. This initiates
the proceedings against the assessee.
Completing Prosecution Proceedings
To complete prosecution proceedings:
Task

displayed.
5. Type the information in the Date of Completion field. Press the
Tab key after each entry.
6. Click the Result drop-down menu and select the appropriate
option to indicate the result of the proceedings.
7. Type the information in the Fine field if the result is fine.
8. Click the SAVE icon to confirm the changes made. This completes
the proceedings.
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Q1. How is the number for the audit objection generated? (There is only one
correct answer.)
CYU
a. It is generated by the auditor after an approval from the CIT.

b. It is generated by the CIT.
c. It is generated automatically by the system.
Q2. In which of the following fields you specify whether it is a major or minor
objection? (There is only one correct answer.)
a.
b.
c.
d.
Audit Cell
Severity
Status
Type
Q3. What is required for sending a case to the prosecution cell? (There is only
a. The case should be complete.
b. The case should be approved by the CIT.
c. The auditor should have replied to the AOs reply.
Summary
The AST module allows you to maintain audit objections and prosecution
proceedings.
There are two types of audits:
o Internal audits that are conducted by the audit cell
o Revenue audits that are conducted by the auditors from the office of
C&AG of India
If any mistakes or issues are found during the audit, audit objections are
raised.
Upon detection of a mistake, the auditor issues audit memos for each
mistake. The AO needs to reply to each memo within three days.
An objection is considered closed only when the remedial action is taken.
Chapter XXII of the IT act covers offences and cases where prosecution
may be initiated by the Department.
The concerned AO can initiate prosecution proceedings against an
assessee with the prior approval of the CIT by sending a request to the
prosecution cell, which would process the AOs request.
If prosecution proceedings are to be launched, the case is referred to the
prosecution counsel that files papers in the civil court for initiating the
prosecution proceedings.
Q1: c; Q2: b; Q3: b
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Page 232 of 329
Generating Reports in AST

50 minutes
Duration
An Overview
Concept
The AST module allows you to generate the various types of reports. In this
topic, you will learn about the different types of reports and the steps for
generating them.
List the various types of reports.
Understand the outputs of the various types of reports.
Generate the various types of reports.
Types of Reports
Concept
Reports are integral to the working of the DIT. In the 3 Tier version of the AST
module, the report strategy has been changed. Now, reports are not generated
on demand and at the local computer.
You can generate the following two types of reports:
Scheduled reports: Are the reports that you can schedule for a later
date and time. If you indicate a later date and time on the report
parameter form, the report stays in the submitted state until that date
and time and then it is generated.
Online reports: Are generated as soon as you submit them. Therefore,
you dont need to view the status of such reports. You can directly go
and download them. To identify if a particular report is an online report,
check the Schedule Date, Time, and Schedule Range fields on the
report parameter form. These fields are blank for an online report.
Note: If you keep the date and time of a scheduled report as the current date
and time, it is generated instantly like an online report.
Process of Generating Reports
Concept
In the 3 Tier version, you need to perform the following three key steps for
generating a report:
1. Entering report parameters: First, you need to enter the report
parameters, required inputs for the report, on its associated report
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parameter form. This form has a toolbar that provides the standard
functionality for all types of reports. This step results in the report being
generated and stored at the application server.
2. Checking the status of a report: Next, you check the status of the report
from the Report Status Details screen.
3. Downloading a report: Finally, you need to download the report from the
Report Status Details screen. When you log in, AST also reminds you
about downloading the report by displaying a message indicating that the
report is generated and ready for download. When you download the
report, it gets saved in the ITDSPOOL folder in the C drive on your local
machine. You can access this folder to view and print the report,
whenever required.
Status of a Report
The report status can be one of the following:
Concept
Submitted: The request for the report has been submitted.

Enqued: The report generation has been started.
Finished Successfully: The report has been generated and stored at
the application server. You can view the report with this status and then
print it.
Terminated with Error: The report has not been generated due to
errors.
When you send a request for a report, the report is first submitted and then
queued for generation.
Categorization of Reports
The various reports available in AST can be categorized as:
Concept
Proceeding Outputs, which includes the following:

o Refund Register Report
o Cancelled Cheques Report
o Refund Voucher
Notices, which includes the following:
o Notice u/s 142(1)
o Notice u/s 143(2)
o Notice u/s 148
Lists, which includes the following:
o List of Stop Filers
o List of Cases Selected for Scrutiny
o List of Cases Requiring Transfer
o List of Non-Filers
Periodic Reports, which includes the Monthly Telegraphic Report.
Registers, which includes the following:
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o Assessing Officer's Control Book

o Register of Receipt of Tax Return
o Register of Penalty Proceedings
o Register of Internal Audit Objections
o Register of Reopened Cases
o Register of Revenue/Receipt Audit Objections
o Register of Prosecution
o Register of Give Effect Order
Other Reports, which includes the following:
o Rectification Receipt
o Return Mismatch
o Return Printing
o TDS/TCS Reports
o Letters for Unpaid Refunds
When you send a request for a report, the report is first submitted and then
queued for generation.
Entering Report Parameters
Task
The steps for generating a report are similar for all types of reports in all
modules in the ITD application.
To generate a Return Printing report.
1. Click the Reports menu on the main AST window.
2. Select the Return Printing option. The Return Printing screen is

displayed.
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Fig: The Return Printing screen
3. Type information in the PAN field.

4. Type information in the Asmt Yr field.
5. Click the Form Type drop-down menu and select the appropriate option
from the available list.
6. Click the LoV icon for the Ack No field. A window showing all the
available records is displayed.
9. Click the LoV icon for the Report_SCHD field. A window showing all the
available records is displayed.
12. Click the Generate button. A message is displayed indicating that the
report has been submitted for generation.
Fig: The message indicating that the report has been submitted and displaying the
Report ID and Destination file name
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Note: This message has two IDs. The short ID is the report number, and the
long ID has a format. The first few characters of the long ID are the name of the
form (as shown on the report parameter form). The next part is the date of report
submission, such as 26MAR09. The last part is the time when the report is
submitted in the HHMMSS format, where HH is in the 24 hour format.
14. Click the EXIT icon. The report is submitted for generation, and the main
AST window is displayed.
Checking the Status of a Report
Task
After entering report parameters, you can check the status of the report
from the Report Status Details screen.
To check the status of a report.
1. Click the Action menu on the main AST window.
Fig: The Action menu

2. Select the Main Menu option. The ITD main page is displayed.
Fig: The Reports menu on the ITD main page

4. Select the Report Status Details option. The Report Status Details
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Fig: The Report Status Details screen

5. Type the report number in the Report Id field.
6. Click the Search button. The details of the report are displayed.
Note: You can view the status of all reports by just clicking the Search button
without entering any details in the Report Id field. This shows the details of all
the reports generated by the particular user ID using which you have logged in.
7. Check the status of the report from the Status field.
Downloading a Report
Task
After checking the status of the report, you can download the report from
the Report Status Details screen.
To download a report.
1. Click the Download Reports button on the Report Status Details
screen. The Report Download screen is displayed.
Note: You can download a report only if the report shows the status Finished
Successfully. There is another way of downloading a report. You can select the
Report Download option from the Reports menu on the ITD main page.
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Fig: The Report Download screen
2. Select the check box for the report you want to download.
3. Click the Download Report button. A message is displayed indicating
that the report has been downloaded.
Fig: The message indicating that the report is downloaded
Note: If you dont want to download a report, you can delete it by clicking the
Delete Without Download button.
Note: After you download the report, it is removed from the list of reports on the
Report Status Details screen and the number of reports reduces by the number
of reports downloaded.
5. Double-click the My Computer icon on the desktop. The My Computer
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Fig: The My Computer window
6. Double-click the C drive. The data in the C drive is displayed.
Fig: The Explorer window showing the contents of the C Drive
7. Double-click the ITDSPOOL folder. The downloaded reports are

displayed.
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Fig: The contents of the ITDSPOOL folder
8. Right-click the report you want to view and select the Open With option.
Fig: The right-click menu for the report
9. Click the WordPad option in the submenu. The report is displayed.
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Fig: A sample report output
Refund Register Report
Concept
The Refund Register Report is generated to display a list all the refunds issued
on pre-printed continuous computer refund stationery. To generate the Refund
Register Report, you need to specify the payment mode, returns to be printed,
cheque date, and refund amount.
Fig: Sample Refund Register Report
Page 242 of 329
Cancelled Cheques Report
Concept
The Cancelled Cheques Report is generated to display a list of all the cancelled
refund cheques.
To generate the Cancelled Cheques Report, you need to specify the cancellation
date.
Fig: Sample Cancelled Cheques Report
Refund Voucher
Concept
A refund voucher is generated for the assessees who have been given a refund
after processing. The following three types of refund vouchers can be generated:
Less than Rs. 10
Between Rs. 10 and less than Rs. 25,000
Greater than or equal to Rs. 25,000
To generate a refund voucher, you need to specify the refund type, cheque date,
amount, starting cheque number, end cheque number, and the entity to whom
the amount is to be refunded.
The number of refund vouchers that can be printed can go up to:
The minimum number of refunds pending for printing in the system
The end refund cheque number entered in the system.
Notice u/s 142(1)
Concept
A notice u/s 142(1) is generated to ask the assessee to furnish the relevant
documents for an assessment.
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To generate a notice u/s 142(1), you need to specify the AO code and print date.
Fig: Sample Notice u/s 142(1)
Notice u/s 143(2)
Concept
A notice u/s 143(2) is generated to intimate the assessee and request additional
information, if required, before conducting an assessment.
To generate a notice u/s 143(2), you need to specify the AO code and print date.
Fig: Sample Notice u/s 143(2)
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Notice u/s 148
Concept
A notice u/s 148 is generated to issue a notice to assessees, asking them to

furnish the return of their income for an assessment year.
To generate a notice u/s 148, you need to specify the AO code and print date.
Fig: Sample Notice u/s 148
Page 245 of 329
List of Stop Filers
Concept
The List of Stop Filers is generated to display a list of the assessees who have
stopped filing their returns after a few assessment years. To generate the List of
Stop Filers, you need to specify the source of income of the assessees.
Fig: Sample List of Stop Filers
List of Cases Selected for Scrutiny
Concept
The List of Cases Selected for Scrutiny is generated to display a list of cases
that are selected for further investigation. To generate the List of Cases Selected
for Scrutiny, you need to specify the AO code and assessment year.
Fig: Sample List of Cases Selected for Scrutiny
Page 246 of 329
List of Cases Requiring Transfer
Concept
The List of Cases Requiring Transfer is generated to display a list of cases that
need to be transferred from one jurisdiction to another. To generate the List of
Cases Requiring Transfer, you need to specify the AO code and assessment
year.
Fig: Sample List of Cases Requiring Transfer
List of Non-Filers
Concept
The List of Non-Filers is generated to display a list of the assessees who have
not filed their returns for an assessment year. This list can be generated only
after the due date for filing has elapsed and data entry of RRR is complete. To
generate the List of Non-Filers, you need to specify the AO code and
assessment year.
Fig: Sample List of Non Filers
Page 247 of 329
Monthly Telegraphic Report
Concept
To generate the Monthly Telegraphic Report, you need to specify the CIT
Appeals code, assessment year, month, financial year, and old appeal date for
which the report is required.
Fig: Sample Monthly Telegraphic Report
Assessing Officer's Control Book
Concept
The Assessing Officer's Control Book is also referred to as the Blue Book. To
generate the Assessing Officer's Control Book, you need to specify the AO code
and assessment year.
Fig: Sample Assessing Officers Control Book
Page 248 of 329
Register of Receipt of Tax Return
Concept
To generate the Register of Receipt of Tax Return, you need to specify the AO
code and filing date.
Fig: Sample Register of Receipt of Tax Return
Register of Penalty Proceedings
Concept
To generate the Register of Penalty Proceedings, you need to specify the

initiation date.
Fig: Sample Register of Penalty Proceedings
Page 249 of 329
Register of Internal Audit Objections
Concept
To generate the Register of Internal Audit Objections, you need to specify the
AO code and the date when the objection was raised.
Fig: Sample Register of Internal Audit Objections
Register of Reopened Cases
Concept
To generate the Register of Reopened Cases, you need to specify the AO code
and the date when the notice was issued.
Fig: Sample Register of Reopened Cases
Page 250 of 329
Register of Revenue/Receipt Audit Objections
Concept
To generate the Register of Revenue/Receipt Audit Objections, you need to

specify the AO code and the date when the notice was issued.
Fig: Sample Register of Revenue/Receipt Audit Objections
Register of Prosecution
Concept
To generate the Register of Prosecution, you need to specify the AO code and
filing date.
Fig: Sample Register of Prosecution
Page 251 of 329
Register of Give Effect Order

To generate the Register of Give Effect Order, you need to specify the AO code.
Concept
Fig: Sample Register of Give Effect Order
Rectification Receipt
Concept
A rectification receipt is generated to issue a receipt to the assessee for the

rectification application submitted by him or her.
To generate a rectification receipt, you need to specify the AO code, PAN, and
assessment year.
Fig: Sample Rectification Receipt
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Return Mismatch
Concept
The Return Mismatch report is generated to display a list of the mismatches that
occur due to incorrect data entry in the system or the mistakes made by
assessees.
To generate the Return Mismatch report, you need to specify the bundle AO
code and receipt year.
Fig: Sample Return Mismatch Report
Return Printing
Concept
The Return Printing report is generated to extract the information entered in a

return. This report includes information on all schedules.
To generate the Return Printing report, you need to specify the PAN,
assessment year, form type, and the type of report to be printed.
Fig: Sample Return Printing
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TDS/TCS Reports
Concept
To generate a TDS/TCS report, you need to specify the PAN, assessment year,
and form type.
Fig: Sample TDS/TCS Reports
Letters for Unpaid Refunds
Concept
A letter for unpaid refunds is used to generate the intimation letter for the
assessee, mentioning the reasons for the unpaid refunds.
To generate a letter for unpaid refunds, you need to specify the PAN and
assessment year.
Q1. In the process of generating a report, what is the next step after you provide
the required inputs for the report? (There is only one correct answer.)
CYU
a.
b.
c.
d.
e.
Printing the report

Transferring the report
Downloading the report
Checking the status of the report
Assigning the report
Q2. What is the purpose of generating a notice u/s 143(2)? (There is only one
correct answer.)
a. Asking the assessee to furnish the return of income for an assessment
year
b. Intimating the assessee and requesting additional information before
conducting an assessment
c. Asking the assessee to furnish the relevant documents for an assessment
Page 254 of 329
Q3. How does AST remind you that the report is ready for download? (There is
a. By displaying a message when you log in to the system
b. By sending an auto-generated e-mail to your account
c. By showing a reminder when you exit from the system
Q4. Where do you provide the required inputs for generating a report? (There is
a. Report procedure form
b. Report parameter form
c. Report inputs form
Q5. Which of the following reports is generated to extract the information entered
in a return? (There is only one correct answer.)
a. Rectification
b. Receipt Return Mismatch
c. Return Printing
Summary
The AST module allows you to generate the various types of reports.
There are two types of reports available in AST, scheduled and online.
The three key steps in the process of generating a report are:
1. Entering report parameters
2. Checking the status of a report
3. Downloading a report
The report status can be one of the following:
o Submitted
o Enqued
o Finished Successfully
o Terminated with Error
The various reports available in AST can be categorized as:
o Proceeding Outputs, such as the Refund Register Report and
Cancelled Cheques Report
o Notices, such as the notice u/s 142(1) and notice u/s 143(2)
o Lists, such as the List of Stop Filers and List of Non-Filers
o Periodic Reports, such as the Monthly Telegraphic Report
o Registers, such as the Register of Receipt of Tax Return, Register of
Penalty Proceedings, and Register of Prosecution
o Other Reports, such as the Return Mismatch and Return Printing
reports
The steps for generating or viewing a report are same for all modules in the
ITD application.
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Q1: d; Q2: b; Q3: a; Q4: b; Q5: c
Answers
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Practice Session
30 minutes
Duration
Practice

1. Generate the Register of Receipt of Tax Return.
2. Generate the AOs Control Book.
3. Check the status of reports.
4. Download and view the report.
Inputs: Ensure that you have the AO code allocated to you by the trainer.
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Page 257 of 329

Duration
An Overview
Concept
During assessment proceedings, various types of notices are issued. In this

topic, you will learn the steps for maintaining notices u/s 148 and u/s 143(2).
Maintain a notice u/s 148.
Maintain a notice u/s 143(2).
Maintaining a Notice u/s 148
Task
You can maintain a notice u/s 148 on the Notices u/s 148 screen. On this
screen, you can update the information only in the Latest Dt. of Service and
Print? fields. You cannot enter or delete a notice on this screen.
To maintain a notice u/s 148:
1. Click the Asmt menu on the main AST window.
Fig: The Asmt menu
2. Select the Notices u/s 148 option. The Notices u/s 148 screen is
displayed.
Fig: The Notices u/s 148 screen
Page 258 of 329
3. Click the EXEC icon. The results are displayed.

Maintaining a Notice u/s 143(2)
Task
You can maintain a notice u/s 143(2) on the Notices u/s 143(2) screen. On this
screen, you can update the information only in the Date of Attending, Time of
Attending, and Print? fields. You cannot enter or delete a notice on this
screen.
To maintain a notice u/s 143(2):
1. Click the Asmt menu on the main AST window.
2. Select the Notices u/s 143(2) option. The Notices u/s 143(2) screen is
displayed.
Fig: The Notices u/s 143(2) screen
3. Click the EXEC icon. The results are displayed.

Q1. Which of the following fields can you modify on the Notices u/s 143(2)
screen? (There is more than one correct answer.)
CYU
a.
b.
c.
d.
e.
f.
Manual to System
Date of Attending
Date of First Printing
Time of Attending
Asmt. Yr.
Print?
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Summary
During assessment proceedings, various types of notices are issued.

You can maintain a notice u/s 148 on the Notices u/s 148 screen. On this
screen, you can update the information only in the Latest Dt. of Service
and Print? fields.
You can maintain a notice u/s 143(2) on the Notices u/s 143(2) screen. On
this screen, you can update the information only in the Date of Attending,
Time of Attending, and Print? fields.
You cannot enter or delete notices on the notice maintenance screens.
Q1: b, d, f
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Answers
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Page 260 of 329

30 minutes
Duration
An Overview
Concept
OLTAS is one of the key sub-systems of ITD. In this topic, you will learn about
OLTAS, its workflow, features, the key screens, and OLTAS Dashboard.
Understand OLTAS.
Describe the OLTAS workflow.
Recognize the features of OLTAS.
Recognize the key screen in OLTAS.
Describe OLTAS Dashboard.
An Introduction
Concept
OLTAS is one of the key sub-systems of ITD. OLTAS helps ITD transfer and
maintain records of direct taxes paid by taxpayers through banks. The purpose
of OLTAS is to speed up the transmission of challan details, tax collections, and
refunds between the authorized bank branches, ITD, and RBI for settlement of
funds.
OLTAS is primarily a back-end system. OLTAS also interacts with other ITD
modules. OLTAS uses PAN data from AIS and TAN data from TDS module to
map the collections to jurisdictions. OLTAS data is used by AST and TDS
module to give credit for taxes paid against individual income tax returns and
TDS returns.
In addition to the back-end activities, officers can view the collections for their
jurisdictions on OLTAS. OLTAS also allows both the taxpayers and banks to
check the challan status through the Tax Information Network (TIN) Web site
(www.tin-nsdl.com).
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Fig: A graphical representation of the concept
The Workflow
Concept
Fig: The OLTAS Workflow
The OLTAS workflow begins when taxpayers make tax payments to the
designated bank. The taxpayer will use a single-copy challan, which has a main
portion at the top and a taxpayer counterfoil at the bottom.
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The collecting bank branch will put a rubber stamp on the challan and its
counterfoil indicating a unique Challan Identification Number (CIN). A CIN has
the following three parts:
A seven-digit Basic Statistical Return (BSR) code allotted by RBI to a
bank branch
The date of deposit in the dd/mm/yyyy format
The 5-digit challan serial number
The bank is also required to issue a computerized receipt that includes the
following:
CIN
Taxpayer's name
PAN/TAN
Amount
Major head and minor head
Assessment year
The computerized receipt ensures that the bank has correctly captured the
details provided by the taxpayer in the challan. In case of any discrepancy, the
taxpayer can approach the bank or the AO for corrections. Issue of the
computerized receipt has been made mandatory from 1st June, 2008.
The collecting bank branch will capture the entire challan data and transmit it in
the correct file format to the bank's nodal branch from where the data is
transmitted to the link cell at Nagpur. The nodal branch will also send the
physical copies of the challan and the daily scrolls to the respective Zonal
Accounts Office (ZAO). The link cell will forward the data to TIN at National
Securities Depository Limited (NSDL) where the data file is verified for
correctness of its file structure. The link cell will simultaneously advise the
collection figures to RBI's Central Accounts Section (CAS), also at Nagpur.
After the data has been accepted by CAS, the total collection received is
credited to the Government Account. Additionally, reports are sent to the
Principal Chief Controller of Accounts (Pr.CCA) for reconciliation of direct tax
collections made at the banks with the figures accounted for by the ZAOs.
Note that the link cell will send the same data to TIN and CAS. The challan data
received from TIN is uploaded at NCC with all validations. From NCC, it is sent
to the various RCCs.
The Features
Concept
OLTAS provides the following features:

Officers can view the reports/details of collections and refunds for their
jurisdiction, including outstation payments, based on PAN/TAN.
AOs can make required changes in the challan details, in case of any
error in the challan data.
A single-copy challan is used for making tax payments instead of the
previously used four-copy challan.
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A unique CIN is assigned to each challan throughout the country and is

used to identify the challan in OLTAS.
Taxpayers and banks can check the challan status from the TIN Web
site.
The Key Screens
Concept
The key OLTAS screens can be accessed from the TAS menu. The
following two key screens are used in OLTAS:
The OLTAS-31 PAN BASED COLLECTION screen: It is used to query
and view collections and challan details. This screen not only provides a
summary of the tax collections and refunds but also the details of each
challan. To access this screen:
1. Log in to ITD application.
2. Click the TAS menu.
3. Click the Queries menu and select the OLTAS-31 PAN BASED
COLLECTION option.
The Challan Details screen: From this screen, AOs can resolve
suspense challans and correct or modify the details of valid and invalid
challans. To access this screen:
1. Log in to ITD application.
2. Click the TAS menu.
3. Click the Maintain Challan menu and select the Challan
Details option.
Fig: The ITD Application
Page 264 of 329
Fig: The OLTAS-31 PAN BASED COLLECTION screen (The Summary View)
Fig: The OLTAS-31 PAN BASED COLLECTION screen (The Challan Detail View)
Page 265 of 329
OLTAS Dashboard
Concept
OLTAS Dashboard is a Web-based facility that generates collection and refund

reports for the Finance Minister, senior officers of Central Board of Direct Taxes
(CBDT), and Cadre Controlling Chief Commissioners of Income Tax for
monitoring direct tax collections on a daily basis.
TIN hosts these reports on its Web server, which can be accessed through
user IDs and passwords. OLTAS Dashboard is maintained by NSDL.
OLTAS Dashboard shows the following items of information:
Total tax collection summary report
CC-wise collections and refunds report
CC-wise collections and refunds report for a particular region
Historical comparison of tax collections
Q1. OLTAS speeds up the transmission of challan details, tax collections, and
refunds between which of the following parties? (There is only one correct
answer.)
CYU
a. The authorized bank branches, ITD, and RBI

b. The authorized bank branches, TIN, and RBI
c. The authorized bank branches, ITD, and NSDL
Q2. When is a CIN assigned to a challan? (There is only one correct answer.)
a. When the challan copy is forwarded to the ZAO by the nodal branch
b. When the taxpayer makes the tax payment at the designated bank branch
c. When the bank branch forwards the challan to the nodal branch
Page 266 of 329
Q3. Where does the link cell forward the challan data? (There is only one correct
answer.)
a. RCC
b. TIN
c. ZAO
Q4. Which of the following screens is used to modify valid challans? (There is
a. The Modify Challan screen
b. The Modify Details screen
c. The Challan Details screen
Summary
OLTAS speeds up the transmission of challan details, tax collections, and

refunds between the authorized bank branches, ITD, and RBI for
settlement of funds.
OLTAS is primarily a back-end system but it allows officers to view the
challan collections for their jurisdiction.
Taxpayers will use single-copy challans for making tax payments. The
collecting bank branch will assign a unique CIN to each challan. CIN is
used to identify challans in OLTAS.
Taxpayers and banks can check the challan status from the TIN Web
site.
OLTAS Dashboard generates tax collection and refund reports for the
Finance Minister, senior officers of CBDT, and Cadre Controlling Chief
Commissioners of Income Tax.
Q1: a; Q2: b; Q3: b; Q4: c
Answers
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Page 268 of 329

30 minutes
Duration
An Overview
Concept
In addition to querying collections of challans and the total refund amount,

OLTAS allows AOs to maintain challans. In this topic, you will learn how to claim
suspense challans and correct challan details.
Claim suspense challans.
Correct valid and invalid challans.
Suspense Challans: An Introduction
Concept
A challan is treated as a suspense challan in the following two situations:

If the PAN/TAN provided in the challan is incorrect.
If the PAN provided in the challan is under the deduplication process and
the retained PAN is yet to be decided.
In the first situation, if the PAN/TAN is incorrect and invalid, the AO code and
jurisdiction for the challan will remain unknown. However, the challan payment
will be included in the total collection but it will not be assigned to any
jurisdiction.
In the second situation, an AO needs to determine the retained PAN from AIS.
The AO will then update the challan details with the retained PAN in the Challan
Details screen to claim the suspense challan.
Claiming Suspense Challans
Task
To claim a suspense challan, an AO needs to enter the retained PAN in OLTAS.

After the challan has been claimed successfully by the AO, the challan
payment will be included in the AOs total challan collection.
To claim a suspense challan:
Page 269 of 329
Fig: The Maintain Challan menu option
2. Select the Challan Details option. The Challan Details screen is

displayed.
3. Type a date range in the Nodal Scroll Date From and TO fields and
specify an amount range in the Amount field.
4. Select the Suspense radio button and click the EXEC icon. The
suspense challans within the specified criteria is displayed.
5. Type the correct PAN/TAN and remarks for the challan in the TAN/PAN
and Remarks field, respectively.
6. Click the Save icon. A warming message requesting for confirmation to
save the change is displayed.
Fig: The ITD Application Warning message
7. Click the Yes button. The overwritten PAN is displayed in the Old
TAN/PAN field. It indicates that the details of the challan have been
updated.
Correcting Invalid Challans
Task
Invalid challans are those challans that have failed certain validation checks.
These challans are marked with the letter I (Invalid) in the Post Flag field on the
Challan Details screen.
To correct invalid challans:
2. Select the Challan Details option.
3. Type a date range in the Nodal Scroll Date From and TO fields and
specify an amount range in the Amount field.
Page 270 of 329
4. Select the Invalid data requiring correction by AO/DO radio button and
click the EXEC icon. The invalid challans within the specified criteria is
displayed.
5. Click the Correct Records button to view the Correction of
Assessment Year, Minor Head and Nature of Payment screen.
Fig: The Correction of Assessment Year, Minor Head and Nature of Payment
screen
6. Click the LoV icon for the Minor Head field and select an appropriate
value from the list and click OK.
7. Type remarks in the Remarks field and click the Save icon.
Correcting Valid Challans
Task
Valid challans are those challans that are ready to be posted to IRLA but require
minor corrections. These challans are marked with the letter R (Ready) in the
Post Flag field on the Challan Details screen.
To correct valid challans:
2. Select the Challan Details option.
3. Type a date range in the Nodal Scroll Date From and TO
fields and specify an amount range in the Amount field.
Page 271 of 329
4. Select the Valid data Requiring some Correction by AO radio button

and click the EXEC icon. The valid challans within the specified criteria is
displayed.
5. Click the Correct Records button to view the Correction of
Assessment Year, Minor Head and Nature of Payment screen.
6. Click the LoV icon for the Minor Head field and select an appropriate
value from the list and click OK.
7. Type remarks in the Remarks field and click the Save icon.
Q1. Which of the following challans are marked with the letter I in the Post
Flag field on the Challan Details screen? (There is only one correct answer.)
CYU
a. Valid challans
b. Invalid challans
c. Suspense challans
Q2. Why are challans with valid PANs held under suspense? (There is only
a. Because the PANs provided in these challans have disputed payments
b. Because the PANs provided in these challans have failed other
validation checks
c. Because the PANs provided in these challans are under the
deduplication process
Q3. How can an AO claim a suspense challan? (There is only one correct
answer.)
a. By modifying the challan details
b. By entering the retained PAN
c. By claiming the challan payment
Summary
A suspense challan either has incorrect PAN/TAN or a PAN under the

deduplication process.
The payment for a suspense challan is included in the total challan
collection but it is not assigned to any jurisdiction.
AOs can claim suspense challans by updating the challan with
the retained PAN.
After a challan has been claimed by an AO, the payment for the challan
is included in the AOs total challan collection.
Q1: b; Q2: c; Q3: b
Answers
Page 272 of 329
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OLTAS 31 and e-Payment
Topic 33: OLTAS 31

20 minutes
Duration
An Overview
Concept
OLTAS has recently been updated with a new feature called OLTAS 31. In this
topic, you will learn about OLTAS 31 and the steps for querying challans and
viewing challan collections details.
Describe OLTAS 31.
Query challans.
View collections of challans.
An Introduction
Concept
OLTAS 31 is a feature of OLTAS that allows officers to check the total

collection and refund amount for their jurisdiction.
OLTAS 31 is a key improvement in OLTAS. Previously, officers were unable to
view outstation tax payments made by assessees in their jurisdiction. For
example, when an assessee from Kolkata made tax payments in Delhi, the AO
in Kolkata was unable to view this payment. To overcome this difficulty, OLTAS
was enhanced with the OLTAS 31 query feature. AOs can now view all
outstation tax payments made by assessees and the total amount of refund
paid to assessees in their jurisdiction.
OLTAS 31 shows the following items of information:
Summary of the gross challan and refund collections and net
amount of collections
Detailed view of the challan payments including outstation
payments
Query Challans
Task
OLTAS 31 offers different levels of access based on the users role and ID. For
example, AOs will be able to query only those challans that belong to their
jurisdiction. If an AO queries a challan from another jurisdiction, a message at
the bottom of the screen will provide the AO code for that challan.
Note that an AO will also not be able to change the AO, CCIT, CIT, and Range
In-Charge code.
To query challans:
Page 274 of 329
1. Click the Queries menu from the TAS menu bar.

2. Select the OLTAS Instruction 31-(PAN based collection) option. The
OLTAS-31 PAN BASED COLLECTION screen is displayed.
Note: You can type the PAN of the challan that you want to query in the
TAN / PAN field.
3. Type the date range in the Nodal branch scroll date From and To
fields.
4. Click the EXEC icon. A summary report of the total challans and refund
collection is displayed.
View Collections of Challans
Task
OLTAS 31 allows you to view both a summary of the gross challan and refund
collections and a detailed view of each challan.
To view collections of challans:
1. Click the Queries menu from the TAS menu bar.
2. Select the OLTAS Instruction 31-(Pan based collection) option. The
OLTAS-31 PAN BASED COLLECTION screen is displayed.
3. Type the date range in the Nodal branch scroll date From and To
fields.
4. Click the EXEC icon. A summary report of the total challan and refund
amount is displayed.
5. Click the CHALLAN DETAILS button to view a detailed challan report.
6. Specify another range from the Amount drop-down menu.
Note: As per the default setting, the system will show you the details of
challans in the range of 1 lakh to 5 lakhs.
7. Click the EXEC icon. The details of the challans in the specified range
are displayed.
Q1. Why was the OLTAS 31 query feature introduced? (There is only one
correct answer.)
CYU
a. To enable users to view outstation tax payments

b. To enable users to view the total refund amount
c. To enable users to view collections for all jurisdictions
Q2. What happens when you query a challan from another jurisdiction? (There
is only one correct answer.)
a. The details of the challan will be displayed.
b. The AO code for the challan will be displayed.
c. An error message will be displayed.
Page 275 of 329
Q3. Which of the following items of information can you view using OLTAS 31?
a. Gross challan and refund collections
b. Gross outstation tax payments
c. Details of refund paid to assessees
Summary
OLTAS 31 offers different levels of access based on the users role and
ID.
OLTAS 31 allows an AO to view both a summary of the gross challan
and refund collections and a detailed view of each challan.
An AO cannot query challans belonging to another jurisdiction or view the
total collection and refund amount of another jurisdiction.
Q1: a; Q2: b; Q3: a
Answers
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Page 276 of 329
Practice Session
40 minutes
Duration
Practice

1. Query challans and view the details of individual challans.
2. Correct invalid challan data.
3. Make changes to valid challan data.
trainer.
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Page 277 of 329
Topic 34: e-Payment

Duration
20 minutes
An Overview
Concept
e-Payment allows taxpayers to pay taxes online. In this topic, you will learn
about e-payment and the steps for making an e-payment.
Understand the concept of e-Payment.
Identify the steps for making an e-Payment.
An Introduction
Concept
e-Payment is similar to booking tickets online or making payments online. ePayment allows a taxpayer to make tax payment from any location without
going to a bank branch. The tax amount is electronically debited from the
taxpayer's bank account and credited to the Government Account.
All direct taxes, for example, Income Tax, Corporate Tax, Fringe Benefit Tax
(FBT), and Banking Cash Transaction Tax (BCTT), are to be paid online using
the e-payment facility. It has been made mandatory for all assesses whose
accounts are required to be audited under section 44AB and all companies to
pay taxes using the e-payment facility from 1st April, 2008.
Making e-Payment
To make an e-payment, a taxpayer will perform the following steps:
Task
1. Log in to the Web site of ITD (www.incometaxindia.gov.in).

2. Click the PAY TAXES ONLINE button. It will take the taxpayer to the Tax
Information Network (TIN) Web site where all the banks offering the epayment facility are listed.
3. Click the link at the end of the list. It will open a new Web page.
4. Select the applicable challan for the tax payment from the new Web
page. The online challan will be displayed.
5. Type the details in the challan and select a bank from the Bank Name
dropdown list. It will take the taxpayer to the bank Web site.
6. Select the type of tax payment. Then, type the user ID, password, and
the relevant details to complete the transaction.
As soon as the transaction is completed, the taxpayer will receive the counterfoil
of the challan with a unique Challan Identification Number (CIN). The taxpayer
can print or save this counterfoil. The taxpayer is required to quote this CIN in
the ITR form.
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Q1. For which of the following is it mandatory to use the e-payment facility for
paying taxes? (There is only one correct answer.)
CYU
a. All individuals
b. All companies
c. All taxpayers
Q2. Which of the following items is generated after a taxpayer makes an epayment? (There is only one correct answer.)
a. CIN
b. Challan copy
c. Bank statement
Summary
In e-payment, the tax amount is electronically debited from the taxpayer's

bank account and credited to the Government Account.
Taxpayers can make e-payments by logging in to the ITD Web site.
At the completion of the transaction, a unique CIN is generated.
The taxpayer will quote this CIN in the ITR form.
Q1: b; Q2: a
Answers
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40 minutes
Duration
An Overview
Concept
The primary objective of the IRLA module is to generate a comprehensive

Individual Running Ledger (IRL) for each assessee. This topic will familiarize
you with IRLA. In addition, you will learn how to upload manual arrears, link
arrears to a PAN, calculate interest u/s 220(2), and generate 220(2) notices.
Describe IRLA.
Recognize the functions of IRLA.
Upload manual arrears.
Link arrears to an existing PAN.
Calculate interest and generate notices u/s 220(2).
What It Is?
Concept
Q. What is IRLA?
A. IRLA is a module in the ITD application. It helps to generate a
comprehensive IRL for each assessee. Other modules in the application, such
as Tax Accounting System (TAS), AIS, and TDS, support IRLA in gathering
information about the assessee.
Q. What is the purpose of IRLA?
A. IRLA provides up-to-date listings of all demands, collections, and refunds for
an assessee. The IRLA ledger maintains the details of all transactions that have
happened since the date of computerization of the jurisdiction.
Q. What can you do using IRLA?
A. You can use IRLA for carrying out various functions such as granting stay on
demands, converting demands into installments, and writing off demands in the
cases of the existing assessees. You can also perform administrative functions,
such as entering and updating IRLA parameters, IRLA codes, holidays, rates of
interest u/s 220(2), and viewing the audit log.
Functions of IRLA
The following functions can be performed using IRLA:
Concept
Maintenance of assessee ledger: IRLA maintains a record of all

transactions since the date of computerization of the jurisdiction. For
transactions that took place before the date of computerization, IRLA
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provides the facility to import the net demands pending as on the date of
computerization.
Linking of arrears to a PAN: IRLA provides the facility to import old
arrears and link them with the new PANs that have been allotted to the
concerned assessees.
Maintenance of demands, collections, and refunds: IRLA maintains
the current status of demands, collections, and refunds.
Granting and vacating or rejecting of stay and installments on a
demand: IRLA allows you to grant stay or installments, as the case may
be, on full or part of a demand that is not due. In addition, IRLA allows you
to vacate or reject a stay that was previously granted.
Writing off unrecoverable demands: IRLA allows you to write off an
arrear demand amount that becomes irrecoverable. However, if a
collection is made from the concerned assessee, the write-off can be
marked as non-active.
Maintenance of interest u/s 220(2): IRLA allows you to maintain and
compute the interest u/s 220(2) applicable on delayed payment.
Generation of reports: IRLA allows the users to generate the Central
Action Plan 1 (CAP 1) report, defaulters list, advance tax defaulters list,
PAN link report, and ledger statement. In addition, it allows generation of
various letters and notices for stay, installment, and interest u/s 221.
Provide online queries on assessee data: IRLA allows generating
queries by specifying one or a combination of parameters.
Linkages Between Modules
IRLA is linked to the other modules in the following ways:
Concept
AIS: Provides information for PAN validation and gives details of PAN,
such as the name and address of an assessee. In addition, whenever an
assessee is transferred, AIS provides IRLA with the information.
OLTAS: Provides information regarding tax collections from assessees.
AST: Provides information regarding demands, penalties, and refunds. In
case any demand undergoes change, AST creates a reverse demand for
the old demand and a new demand is recorded in the IRLA ledger.
TDS: Provides information regarding the TDS collections and refunds.
Until the complete computerization of the TDS system, AST will continue
to provide the TDS payment details.
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Logging into IRLA

To access IRLA:
Task
1. Open Internet Explorer and type the URL https://itdapp.incometax.net

in the address bar to access the ITD application.
2. Type the username and password in the Authentication Proxy Login
page for authentication.
3. Click the OK button to log in. This displays the INCOME TAX
APPLICATIONS SYSTEMS MENU main screen.
4. Click the IRL menu to access the IRLA module. The IRLA home page
appears.
Exiting from IRLA
To exit from IRLA:
Task
1. Click the EXIT icon on the toolbar or select the Exit option on the
Actions menu to exit the IRLA module.
2. Select the Exit Application option on the Actions menu to exit the ITD
application.
The Initial IRLA Phase
Concept
Before computerization, the IT returns were processed either manually or

through private software packages. The results of the processed returns were
also maintained either manually or in the computer systems.
Since the launch of the ITD application, all data related to returns need to be
uploaded to IRLA to have up-to-date information about assessees. The IRLA
ledger maintains the details of all transactions that took place from the date of
computerization of the jurisdiction.
To take care of the transactions that took place before the date of
computerization, IRLA provides the option to import the net demands pending
as on the date of the computerization.
This is the initial IRLA phase of the system.
Uploading Manual Arrears
Concept
Q. What is an arrear?
A. Depending on the outcome of processing, a demand is generated for the
assessee. After 30 days, the demand becomes an arrear if it is not paid by the
assessee.
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Q. How are manual arrears uploaded?

A. The entries in the manual Arrear Demand and Collection Register (AD&CR)
are captured in the ASCII data files and copied to a floppy to form a flat file. The
Department provides the flat file to the respective jurisdiction. IRLA allows you
to import these arrear entries from the floppy. In case of manual entries, you
need to access the system and enter each transaction manually.
Fig: Uploading of manual arrears
Q. Where are manual arrears uploaded in the IRLA module?

A. The arrear demands are uploaded to the AD&CR and current demands are
uploaded to the Current Demand and Collection Register (CD&CR).
Q. What happens after the transactions are captured into the AD&CR?
A. The transactions are linked to the new PAN for taking into account their effect
on processing of the return. After this exercise is over, the ledger reflects the
correct position of all the assessees of a jurisdiction.
Note: Once a jurisdiction is computerized, and all transactions and data prior to
computerization have been entered, the system will not allow you to enter any
arrear demand entries manually.
Uploading Arrears from a Flat File
To upload the arrear demand entries from a flat file:
Task
1. Click the Adncr menu on the main IRLA window.
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Fig: The Adncr menu in IRL
2. Select the Load IIRL Data option. The Load Initial IRL Data screen is
displayed.
Fig: The Load Initial IRL Data screen
3. Type the name of the file to be uploaded and the path of the file in the
respective fields.
4. Click the Accept button. The file name and path is verified. If the file is
under your jurisdiction, the Load Data button is enabled.
Tip: If the file does not exist, an error message is displayed with the name and
path of the file. If you enter a filename which exists but is not under your
jurisdiction, the message Data File doesn't come under current user's
jurisdiction. Change the filename is displayed.
5. Click the Load Data button.
Note: After the data has been loaded into the manual AD&CR database,
message Data has been loaded successfully is displayed. A log file is created
with a brief statistics of the loading process. The details include the total number
of records read, total number of records loaded, details of the records that have
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not been loaded, and the reason why the records were not loaded.
6. Click the View Log File button. This generates a log report for the records
rejected while upload.
Uploading Arrears Manually
To upload the AD&CR entries manually:
Task
1. Click the Adncr menu on the main IRLA window.

2. Select the Without Pan option. The Maintain Manual AD & CR screen is
displayed.
Fig: The Maintain Manual AD & CR screen
3. Press the Tab key.

4. Type the details of the AD&CR entry.
Note: You cannot enter two entries with the same AD&CR volume number, page
number, and serial number. If you do so and click the SAVE icon, an error
message Record with this Adncr_vol_no, Adncr_pg_no, Adncr_sl_no for the AO
already exists is displayed.
5. Click the SAVE icon to save the record in the database.
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Linking Arrears to a PAN
Concept
The arrears manually uploaded or entered into IRLA may contain old PAN or
General Index Register (GIR) number. After these arrears are entered into the
system, IRLA links these entries to the new PANs that have been allotted to the
assessees.
For linking, IRLA uses the old PAN/GIR, name, or address of the assessee as
the matching criteria. However, none of the matches can be treated as a perfect
match as two different assessees can have the same name. Therefore, manual
intervention is required. IRLA generates a PAN link report showing the
successful matches of the new PANs corresponding to each manual AD&CR
entry. Then, the user can decide which PAN to allocate to a particular AD&CR
entry.
After an arrear is linked to a new PAN, it will be available for all operations, such
as granting of stay, installment, and write-off.
After the linking is over, the existing records are deleted from the manual
AD&CR database and a record is posted in IRLA and the AD&CR database with
the new PAN and the assessment year.
Linking Arrears to a PAN
Task
To link an arrear to a new 10 character PAN, you need to access the IRLA
module in the ITD application.
To link arrears to a PAN:
1. Click the Adncr menu on the main IRL window.
2. Select the Without Pan option. The Maintain Manual AD & CR screen is
displayed.
3. Press the Tab key to navigate to the AD & CR Vol No text box.
4. Type the details in the AD & CR Vol No, AD & CR Pg No, and AD & CR
Sl No field. Press the Tab key after typing each entry.
5. Click the LoV icon for the Assessee Type field. This displays the
Assessee Type list.
6. Select the appropriate assessee type from the list and click the OK
button.
7. Type the assessment year in the Astt Year field and press the Tab key.
Notice the Demand raised in Financial Year field is populated
automatically.
8. Click the LoV icon for the Name field.
9. Select the appropriate option from the available list and click the OK
button.
10. Type the name, address, and base tax due from the assessee in the
respective fields.
11. Click the SAVE icon. The Link With PAN button is enabled.
12. Click the Link With PAN button. The Link With PAN window is
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displayed.
Fig: The Link With PAN window
13. Type the number in the PAN field. When you type the PAN, details of that
PAN are retrieved.
Tip: If you enter an invalid PAN, a message Invalid PAN. Enter a PAN allotted
to an assessee is displayed. If you enter a PAN that is valid but does not fall
under your jurisdiction, a message This PAN is not under your jurisdiction. Enter
a PAN of your jurisdiction is displayed.
14. Click the Ok button.
Tip: If you do not save the information and proceed to exit, a message Do you
want to save the changes you have made? is displayed.
16. Click the EXIT icon. This displays the IRL home page.
Interest u/s 220(2)
Concept
When a demand is paid after the due date, interest u/s 220(2) is charged from
the assessee.
IRLA allows you to perform the following tasks related to interest u/s 220(2):
Computing interest payable by the assessee and reworking this interest
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whenever there is a change in the original demand or due date, or a

correction in the payment amount, date, or classification, such as majorhead, minor-head, and sub-head.
Printing the demand notice and the challan when the interest amount
exceeds the cut-off limit.
Manually computing the interest, entering it in the field, and posting this
amount for recording in the IRLA ledger.
Waiving off partially or completely the interest amount worked out u/s
220(2).
Computing Interest u/s 220(2)
Task
The user can compute interest u/s 220(2) for a demand and post the
corresponding interest u/s 220(2) to the IRLA ledger. To compute interest u/s
220(2), you need to access the IRLA module in the ITD application.
To compute interest u/s 220(2):
1. Click the Demand menu on the main IRL window.
Fig: The Demand menu in IRL
2. Select the 220 Interest Demand option.

3. Select the Compute option. The Compute 220(2) Interest screen is
displayed.
Fig: The Compute 220(2) Interest screen
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4.
5.
6.
7.
8.

Type the details in the PAN field.
Click the EXEC icon. The details of the assessee are displayed.
Select the Demand Amount text box.
Click the Compute button. The interest is computed.
Note: If there is any error in the computation of the interest u/s 220(2), a
message An error has occurred while computing the interest u/s 220(2).
Contact system administrator is displayed.
9. Click the Post button. A warning message W-IRL41160: Are you sure of
posting the 220(2) interest? is displayed.
Note: You can post an interest u/s 220(2) only when you have computed it. If
you click the Post button without computing the interest u/s 220(2), a message
You can't post a 220(2) interest without computing it. Compute the interest first
is displayed.
10. Click the OK button. A confirmation message I-IRL41162: Posting
successfully completed. is displayed.
12. Click the EXIT icon. This displays the IRL home page.
Generating Notice for an Interest u/s 220(2)
To print a challan for interest u/s 220(2):
Task
1. Click the Demand menu on the main IRLA window.

2. Select the 220 Interest Demand option.
3. Select the Details option. The Maintain 220(2) Interest screen is
displayed.
4. Type the details in the PAN field. The Print Challan button is enabled if
the interest amount exists.
5. Click the Print Challan button. A message Are you sure of printing the
challan? is displayed.
6. Click the OK button. This generates the challan and the message
Printing successfully completed is displayed.
Note: The Print Challan button will submit a print request for the challan, which
will be printed by the AST module.
Q1. Which of the following statements are true about the information IRLA
receives from the other modules? (There is more than one correct answer.)
CYU
a. AIS provides information for PAN validation and the details of PAN,
such as the name and address of an assessee.
b. OLTAS provides information regarding demands, penalties, and
refunds.
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c. AST provides information regarding tax collections from assessees.

d. TDS provides information regarding the TDS collections and refunds.
Q2. Which of the following functions can you perform using the IRLA module?
a.
b.
c.
d.
e.
f.
Link arrears to a PAN.

Update assessees address.
Issue refund through Electronic Clearing Service (ECS).
Maintain interest u/s 220(2).
Generate reports.
Grant stay on a demand.
Q3. When uploading data from a flat file, what is the next step after typing the
path of the flat file? (There is only one correct answer.)
a. Click the Load Data button.
b. Click the View Log File button.
c. Click the Accept button.
Q4. What are the match criteria that IRLA uses for linking purposes? (There is
a.
b.
c.
d.
e.
Old PAN/GIR
Special characteristics, such as /, ., in the PAN/GIR
Name of the assessee
Address of the assessee
Payment history of the assessee
Q5. Identify the functions that IRLA allows a user to perform when computing
interest u/s 220(2). (There is more than one correct answer.)
a.
b.
c.
d.
e.
Waive off the interest calculated.

Print the challan, irrespective of the amount of interest calculated.
Update the manually computed interest in the ledger.
Link the interest calculated to a new PAN.
Rework the interest under specific circumstances.
Summary
The IRLA module generates a comprehensive IRL for each assessee. It

provides up-to-date listings of all demands, collections, and refunds
related to an assessee. The IRLA ledger maintains the details of all
transactions that have happened since the date of computerization of
the jurisdiction.
IRLA helps to perform the following functions:
o Maintain assessee ledger.
o Link arrears to a PAN.
o Maintain database of demands, collections, and refunds.
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o
o
o
o
o
Grant and vacate or reject stay and installments on a demand.

Allow write-off for unrecoverable demands.
Maintain interest u/s 220(2).
Generate reports.
Provide online queries on assessee data.
IRLA can be used to perform administrative functions, such as entering

and updating IRLA parameters, IRLA codes, holidays, rates of interest
u/s 220(2), and viewing the audit log.
The IRLA module depends on other ITD application modules in the
following ways:
o AIS for PAN validation and PAN details
o OLTAS for tax collection details
o AST for information relating to demands, penalties, and refunds
o TDS for information related to TDS collection and refund
Under the initial IRLA phase of the system, transactions that occurred
before computerization of a jurisdiction are either converted into a flat
file and uploaded to the ITD application or manually entered one by one.
IRLA maintains separate demand registers for arrear demands, current
demands, AD&CR, and CD&CR.
When all transactions and data prior to computerization of a jurisdiction
have been entered, the system does not allow the user to enter further
arrear demand entries manually.
The data uploaded from the manual AD&CR is linked to the old
PAN/GIR of an assessee. IRLA links these entries to the new PANs that
have been allotted to the concerned assessees using certain match
criteria.
When a demand becomes an arrear, interest u/s 220(2) is charged from
the assessee. IRLA allows the user to:
1. Compute and rework the interest payable u/s 220(2) by the
assessee.
2. Print the demand notice and the challan.
3. Record the manually computed interest in the IRLA ledger.
4. Waiving off partially or completely the interest amount worked out u/s
220(2).
Q1: a, d; Q2: a, d, e, f; Q3: c; Q4: a, c, d; Q5: a, c, e
Answers
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Entering Arrears in IRLA

Duration
An Overview
In this topic, you will learn how to enter arrears in IRLA.
Concept
By the end of this topic, you will be able to enter arrears into the IRLA ledger.
Entering Arrears Online
Concept
A demand that is not paid within 30 days from the date of its generation
becomes an arrear.
The arrears that are due prior to the computerization of a jurisdiction can be
entered into IRLA manually against the assessees PAN. This helps to ensure
that each assessees Individual Running Ledger (IRL) is up-to-date.
Entering Arrears Online
To enter an arrear manually, you need to access IRLA in the ITD application.
Task
To enter arrears online in IRLA:

1. Click the Adncr menu on the main IRL window.
Fig: The Adncr menu
2. Select the With Pan option. The Maintain AD & CR screen is displayed.
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Fig: The Maintain AD & CR screen

4. Type the assessment year in the Astt Yr field. The Demand raised in
Financial Year field is populated automatically.
5. Type the AD & CR volume number in the AD & CR Vol No field and press
the Tab key.
6. Type the AD & CR page number in the AD & CR Pg No field and press
the Tab key.
7. Type the AD & CR serial number in the AD & CR Sl No field.
8. Type the amount of the base tax in the Base Tax field.
Q1. After how many days from the date of generation does a demand become
an arrear? (There is only one correct answer.)
CYU
a. 45 days
b. 15 days
c. 30 days
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A demand becomes an arrear if it is not paid within 30 days of its
generation.
The arrears that are due prior to the computerization of a jurisdiction can
be entered into IRLA manually against the assessees PAN.
Summary
Q1: c
Answers
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Topic 37: Arrears: Stay, Write-off, and Instalments

Duration
An Overview
Concept
In the IRLA module, you can grant stay or installments, as the case may be, on
full or part of an arrear. In addition, IRLA allows you to write off an arrear. In this
topic, you will learn how to do these tasks.
Grant a stay on an arrear demand.
Write off an arrear demand.
Grant an installment plan on an arrear demand.
Granting a Stay
Concept
IRLA allows you to grant a stay on full or part of an arrear amount and print the
letter for the stay.
The assessee is not treated as a defaulter for the period of stay. If the period of
the stay expires and no payment is made, the system treats the assessee as a
defaulter.
Granting a Stay
Task
To grant a stay on an arrear, you need to access the IRLA module in the ITD
application.
To grant a stay:
Fig: The Demand menu in IRL
2. Select the Stay Details option. The Maintain Stay screen is displayed.
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Fig: The Maintain Stay screen

4. Type the assessment year in the Ast Yr field.
5. Click the Select Demand button. The Active Demands window is
displayed.
Fig: The Active Demands screen
6. Click the OK button. The Demand Details are displayed on the screen.
Fig: The demand details on the Maintain Stay screen
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7. Type the date of the application in the Appln Dt field and press the Tab
key.
8. Type the reference number of the application in the Appln Ref field and
press the Tab key.
9. Type the arrear amount that has to be put on stay in the Stay Amt field
and press the Tab key.
10. Type the period for which the stay has to be granted in the Stay Dt and
Stay Upto Dt fields.
11. Click the LoV icon for the Stay Type field and select the appropriate
option from the list displayed.
12. Click the LoV icon for the Stay Reason field and select the appropriate
13. Click the LoV icon for the Stay Auth field and select the appropriate
14. Type the remarks in the Remarks fields.
15. Select the Granted radio button under the Stay Status section.
Writing Off Arrears
Concept
IRLA allows you to write off an arrear that has become irrecoverable due to
reasons such as death of the assessee or liquidation of the company. For a true
picture of the arrears due, you should remove all irrecoverable demands.
An arrear is eligible for a write-off if it has been:
Outstanding for more than three years
Proved to be clearly irrecoverable by all means open to the ITD
A write-off can be granted on full or part of an arrear amount. However, if a
collection is made from the concerned assessee, the write-off can be marked as
non-active.
Writing Off Arrears
Task
To write off an arrear, you need to access the IRLA module in the ITD
application.
To write off an arrear:
2. Select the Writeoff Details option. The Maintain Write Off screen is
displayed.
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Fig: The Maintain Write Off screen
3. Type the PAN of the assessee in the PAN field and press the Tab key.
4. Click the Select Demand button and select the appropriate option from
the list displayed.
6. Type the write off reference date in the Writeoff Ref Dt field and press the
Tab key.
7. Type the write off reference in the Writeoff Ref field and press the Tab
key.
8. Type the amount to be written off in the Writeoff Amt field and press the
Tab key.
9. Type the write off date in the Writeoff Dt field.
10. Click the LoV icon for the Writeoff Auth field and select the appropriate
11. Click the LoV icon for the Writeoff Reason field and select the
appropriate option from the list displayed.
13. Select the Granted option under the Writeoff Status section.
Granting Installments
Concept
In certain cases, you may need to extend the time for the payment of the arrear.
This can be done by allowing the assessee to pay in installments; subject to
conditions as you may think appropriate for the case.
IRLA allows you to grant installments on full or part of an arrear amount. The
system offers flexibility for working out the installment due dates and amounts.
You can either directly enter the due dates and amounts for the installment plan
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or let IRLA generate the due dates and amounts based on the specified
parameters. After defining the installment dates and amounts, you can print the
installment letter and the relevant challans.
If the installment plan is not adhered to, the assessee is considered a defaulter.
If any one installment is not paid by the defined due date:
The assessee is deemed to be in default for the balance amount
outstanding.
The other installment or installments shall be deemed to have been due
on the same date as the installment actually in default.
Granting Installments
Task
To grant installments, you need to access the IRLA module in the ITD
application.
To grant installments:
2. Select the Instalment Details option. The Maintain Instalment screen is
displayed.
Fig: The Maintain Instalment screen
3. Type the PAN of the assessee in the PAN field and press the Tab key.
4. Type the assessment year in the Ast Yr field and press the Tab key.
5. Click the Select Demand button. The Active Demands window is
displayed.
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7. Type the date of the application in the Appln Dt field.

8. Type the reference number of the application in the Appln Ref field.
9. Type the arrear amount that has to be put on installments in the Instmnt
Amt field.
10. Type the installment date in the Instmnt Dt field.
11. Select the relevant authorization code from the drop-down list for the
Instmnt Auth field.
13. Select the Granted radio button under the Instmnt Status section.
14. Click the Generate Inst Plan button. The Enter Instalment Criteria
Fig: The Enter Instalment Criteria window
15. Type the number of installments and installment start date in the
respective fields.
16. Select the frequency of installments from the Unit of Time drop-down list.
17. Type the time factor in the Time Factor field.
18. Click the OK button. An installment plan is generated for the assessee.
Q1. For which of the following actions does IRLA allow you to generate a
letter/challan? (There is more than one correct answer.)
CYU
a.
b.
c.
d.
When a stay is granted on an arrear

When a write-off is granted on an arrear
When an installment plan is granted on an arrear
When a new PAN is linked to an arrear
Q2. When does an arrear become eligible for a write-off? (There is only one
correct answer.)
a. When it has been outstanding for more than two years
b. When it has been outstanding for more than three years
c. When it has been outstanding for more than six months
Summary
IRLA allows you to grant a stay on full or part of an arrear amount. When
no payment is made within the stay period, the assessee is treated as a
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defaulter.
A stay letter can be generated when a stay is granted.
You can write off an arrear when:
o It has been due for more than three years.
o It has become irrecoverable by all means open to the ITD.
IRLA allows you to grant installments on full or part of an arrear amount
as per the specified parameters. An assessee is treated as a defaulter if
the installment plan is not adhered to.
Q1: a, c; Q2: b
Answers
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Generating Reports and Ledgers in IRLA

Duration
An Overview
Concept
In the IRLA module, you can generate various reports and queries by specifying
one or a combination of parameters. In this topic, you will learn how to generate
Current Demand and Collection Register (CD&CR) reports and Arrear Demand
and Collection Register (AD&CR) reports. In addition, you will learn how to
generate and query ledgers and summary ledgers.
Generate CD&CR reports.
Generate AD&CR reports.
Generate and query ledgers.
Generate and query summary ledgers.
Generating Reports
Concept
To keep a record of all demands raised and collections made from the
assessees, IRLA maintains a register. This is called the Demand and Collection
Register (D&CR).
The D&CR is of two types:
CD&CR: Contains all cases of demands raised during the current financial
year.
AD&CR: Contains all cases of uncollected demands created before the
current financial year. At the beginning of a financial year, all arrears due
from the CD&CR are brought forward/transferred to the AD&CR.
IRLA allows you to generate CD&CR and AD&CR reports based on specific
parameters. If no parameters are specified, the entire register is printed.
Generating a CD&CR Report
Task
This report gives all the CD&CR entries within the time frame specified. To
generate a CD&CR report, you need to access the IRLA module in the ITD
application).
To generate a CD&CR report:
1. Click the Reports menu on the main IRLA window.
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2. Select the Current Demand Collection Reg option. The Current

Demand and Collection Register screen is displayed.
Fig: The Current Demand and Collection Register screen
3. Type the specific period for which you require the CD&CR report in the
Date from and to fields.
4. Click the drop-down arrow for the Destination Type field.
5. Click the GEN icon.
A message specifying the report ID and destination name appears. The report is
generated as per the scheduled time and date specified in the parameter form.
Use the report ID for checking the status of the report and downloading it. The
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report will be downloaded to the C:\ITDSPOOL folder on your computer. Use the
destination name to identify the report in this folder.
Fig: The CD & CR Report
Generating a AD&CR Report
Task
This report gives a list of all the AD&CR entries. It also includes a list of the
stayed demands and the demands for which installments or write-offs have been
granted. To generate an AD&CR report, you need to access the IRLA module in
the ITD application.
To generate a AD&CR report:
1. Click the Reports menu on the main IRLA window.
2. Select the Defaulters List option. The Parameter Screen For Defaulters
List screen is displayed.
Fig: The Parameter Screen for Defaulters List screen
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3. Click the LoV icon for the Assessee Type field and select the appropriate
option from the displayed list.
5. Click the GEN icon.
A message specifying the report ID and destination name appears. The report is
generated as per the scheduled time and date specified in the parameter form.
Use the report ID for checking the status of the report and downloading it. The
report will be downloaded to the C:\ITDSPOOL folder on your computer. Use the
destination name to identify the report in this folder.
Fig: The AD & CR Report
Generating Ledgers
Concept
IRLA allows you to query data based on the parameters specified by you. Based
on the parameters, IRLA displays:
A list of transactions mapping to all parameters
A list of transactions within each assessment year for the PAN
You can specify any number of parameters in any combination. Some
parameters that you can use while querying ledgers:
PAN
Assessment year
Transaction date
Transaction due date
Transaction amount
Assessee type
Stay, installment, or write-off terms
For date or amount, you can enter a range as the criteria.
If you do not specify the parameters, IRLA provides a comprehensive ledger for
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each assessee and you can select a particular entry in the ledger to view the
complete details.
Note: You can only query data for assessees under your jurisdiction.
Querying Ledgers
To query a ledger, you need to access the IRLA module in the ITD application.
Task
To query a ledger:
1. Click the Queries menu on the main IRLA window.
Fig: The Queries menu
2. Select the Ledger Query option. The Individual Running Ledger

Account Query screen is displayed.
Fig: The Individual Running Ledger Account Query screen
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3. Type the period of the assessment years for which you require the data in
the Assessment Year: From and To fields.
4. Click the LoV icon for the Assessee Type field and select the appropriate
option from the displayed list.
6. Select the Demands Only checkbox.
7. Click the EXEC icon. The results of the query are displayed in the order of
the PAN numbers and the assessment years for each PAN.
Fig: The results of querying a ledger
8. To view the details of the PAN for the next assessment year, click the
DOWN icon (an arrow pointing downwards). The details for the next
assessment year are displayed.
9. To view the details of the next PAN, click the PAN field.
10. Click the RIGHT icon (an arrow pointing to the right). The details of the
next PAN are displayed.
Querying Summary Ledgers
To query a summary ledger:
Task
1. Click the Queries menu on the main IRLA window.

2. Select the Summary Ledger Query option. The Summary Ledger
Query screen is displayed.
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Fig: The Summary Ledger Query screen

5. Click the EXEC icon. The summary ledger details for the assessee are
displayed.
Q1. Which of the following information does the AD&CR report provide? (There
CYU
a.
b.
c.
d.
e.
Demands raised during the current financial year

Uncollected demands
Stayed demands
Interest charged on demands
Written-off demands
Q2. Which of the following parameters can you specify to query data in the IRLA
module? (There is more than one correct answer.)
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a.
b.
c.
d.
e.
f.
Assessees name
PAN
Assessees address
Transaction date
Assessee type
Arrears due from the assessee
Summary
The IRLA module supports generation of various reports and queries by

specifying one or a combination of parameters. IRLA provides a
comprehensive ledger for each assessee.
IRLA maintains the D&CR with records of all demands raised and
collections made from the assessees. The D&CR is of two types:
o CD&CR
o AD&CR
You can generate the CD&CR and AD&CR reports as required by
specifying the parameters.
When using IRLA to query data, the query provides a list of all
transactions satisfying the input parameters and includes all transactions
within each assessment year for the PAN.
Q1: b, c, e; Q2: b, d, e
Answers
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Appendix A Frequently Asked Questions

AIS
Topic: Process-related FAQs
Question: If the data for PAN to be deleted does not exists in the AST or OLTAS
table, from where will the system delete the PAN?
If the data for a PAN to be deleted does not exists in the AST or OLTAS table, the system
will delete PAN data from all the relevant tables of AIS.
Topic: Application-related FAQs
Question: What are the core fields of PAN?
The core fields of PAN include:
PAN
AO code
Surname, first name, and middle name of the assessee
Surname, first name, and middle name of the assessees father
Date of birth of the assessee
Question: Do I need to perform the same steps for adding as well as updating
assessee events?
You can add assessee events by specifying the event code. However, for updating
assessee events, you need to start by clicking the ENT QRY icon to run a query and then
selecting the appropriate event and updating the same.
Question: How do I update assessee event details?
To update assessee event details, perform the following steps:
2. Select the Assessee Event Details option. This displays the ASSESSEE EVENT
MAINTENANCE screen.
5. Click the EXEC icon. This displays the existing event details of the specified PAN.
6. Select the appropriate event code, such as DEATH or DISSOLUTION, from the
Event Code drop-down list.
7. Click the Event Date field and update the event date.
8. Click the Remarks field and type a remark on the event.
Note: You cannot update the values in the PAN and the Assessee Name fields.
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Question: How do I delete the event details of an assessee?

To delete assessee event details, perform the following steps:
1. Click the ENT QRY icon on the ASSESSEE EVENT MAINTENANCE screen.
2. Select an event code from the Event Code drop-down list.
3. Click the EXEC icon to retrieve the available records related to the selected event
code.
4. Click the LEFT icon or the RIGHT icon to move to the next or previous records.
5. Click the DEL icon.
6. Click the SAVE icon to save the deletion.
Note: You can also retrieve a record for deletion by clicking the ENT QRY icon and
specifying the PAN.
Question: I am unable to select all the values in the Assessee Name fields under the
Previous values section. What should I do?
To select all the values in the Assessee Name section, click any of the fields in this section
and then click the Select All button.
Question: What is the significance of the differently colored fields on the Restore
Assessee Details Present While Updations screen?
The data on the Restore Assessee Details Present While Updations screen may be
displayed in three different colors:
Violet: Fields displayed in violet implies that the data in these fields have not been
updated during transactions. Therefore, these fields cannot be selected for
restoration.
White: Fields displayed in white implies that the data in these fields has been
changed and can be selected for restoration by clicking the data in these fields.
Grey: Fields are displayed in grey when you click the data in any field in white color
to restore it. For any filed that is displayed in grey color, you can click the field to
remove it from the selected fields for restoration.
Question: After a report is generated in AIS, where is the report saved by default?
After a report is generated in AIS, it is saved on the application server. You can then
download the report from the server to your local machine.
Question: After downloading a report to a local machine, where is the report stored?
After the download is complete, the report is deleted from the allocated directory in the
server and is stored in the ITDSPOOL folder in the C drive on your local machine.
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AST
Question: What will be the last bundle number if no bundle exists for a given year?
If no bundle exists for a given receipt year then the last bundle number is zero.
Question: What if PAN is not known?
If PAN is not known, you will have to enter the name of the assessee. If PAN is known,
then the corresponding name is populated automatically by typing PAN in the PAN field.
Question: How can I add more records for the same criteria?
If you want to add more records for the same criteria after executing a query, then click the
Next icon and type the new return details.
Question: Can I make corrections to an already entered return?
Yes. You can query or update the details of an already existing return. Once a return has
been processed u/s 143, you cannot make any corrections to it.
Question: I have added the returns but Im unable to initiate that bundle for
processing. What should I do?
In most cases, this happens because the returns in that bundle have not been marked as
reviewed. After entering the return, it is important to click the Reviewed checkbox and then
click the SAVE icon.
Question: How can I check the details of an assessee, such as the AO code?
To check the details of an assessee:
1. On the Return Acknowledgment Sheet screen, type the PAN and the assessment
year to query the return.
2. Click the Assessee Details button to display the Assessee Details screen. This
screen shows the AO code for the assessee.
Question: Will I be able to process returns without initiating them?
No. You will not be able to process returns without initiating them. Initiating the processing
of returns is a mandatory step.
Question: Can I initiate processing return-wise?
No. You cannot initiate processing return-wise. Initiation can be done only for bundles. All
the returns in the bundle are initiated for processing together.
Question: I have added a return to a bundle that has already been initiated. Do I need
to initiate processing for the bundle again?
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Yes. The bundle needs to be re-initiated every time a return is added to a bundle.
Question: Can I initiate multiple bundles belonging to a specific receipt year in one
go?
No. As of now, you will not be able to initiate multiple bundles belonging to a specific
receipt year in one go. However, the Department is in the process of getting this
functionality integrated in AST.
Question: I have added a return in AST but it does not appear when I want to initiate
it for processing. What should I do?
This mostly happens when the return has not been marked as reviewed on the Returns
screen in AST. After entering the return in AST, it is important to select the Reviewed
checkbox and then click the SAVE icon on the toolbar.
Question: How can I delete a return that has been initiated?
To delete a return that has already been initiated, you need to de-initiate it.
To de-initiate and delete a return, perform the following steps:
1. Click the Processing menu on the menu bar and select the Processing u/s 143(1)
option.
3. Type the bundle AO code, receipt year, and the acknowledgement in the appropriate
fields.
4. Click the EXEC icon to execute the query. In results of the query, access the record
that you wish to delete.
5. Navigate to the Start Date field by pressing the Tab key.
6. Click the Record menu on the menu bar and select the Remove option.
7. Click the SAVE icon. This de-initiates the return.
8. Click the Return Details button to navigate to the return screen.
9. Click the Record menu on the menu bar and select the Remove option.
10. Click the SAVE icon. The return is deleted from AST.
Question: Can I initiate multiple bundles together?
Yes, you can query the bundles for an AO code and year and then, initiate the un-initiated
bundles one-by-one. The bundles with the Create Status value as Not Created need to be
initiated.
Question: The system has calculated a lot of interest for a return that was filed late
by only a week. What could be the reason?
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The system calculates interest based on the date of filing entered while adding the return. If
this date is entered incorrectly, an incorrect amount of interest may be calculated. If you
suspect that the interest has been computed incorrectly, check the date of filing.
Question: Can I access the return acknowledgment sheet after querying a return?
Yes, you can access the return acknowledgment sheet after querying a return by clicking
the Return Details button on the Processing screen.
Question: How can I query all returns filed on a particular date?
To query all returns filed on a particular date, perform the followings steps:
1.
2.
3.
4.
5.
Click the Processing menu on the main AST window.

Select the Processing u/s 143(1) option. The Processing screen is displayed.
Click the ENT QRY icon or press the F7 key to enter a new query.
Type the appropriate date in the Date Filed field.
Click the EXEC icon or press the F8 key to execute the query. AST will display all
returns for the specified date.
Tip: Use the UP and DOWN icons to navigate between different returns.
Question: I have processed a return and saved it; however, the status of the return
does not change from 'In Progress' to 'Completed'. Why?
The status of a processed return will change to Completed only after the Print Results
button is clicked. Therefore, after processing and saving a return, remember to click the
Print Results button as well. Clicking this button writes the result of the processing in the
system and updates the status.
Question: I have a return with a refund. From where can I update the address of the
assessee?
To update the correspondence address of the assessee, perform the following steps:
1.
2.
3.
4.
Click the Refund Address button on the Demand Processing screen.

Type the updated address of the assessee in the Address field.
Click the SAVE icon.
Click the EXIT icon to return to the Demand Processing screen.
Question: I have a return with a refund. From where can I update or add the bank
details of the assessee?
To update the correspondence address of the assessee, perform the following steps:
1. Click the Refund Details button on the Demand Processing screen. The Refunds
due to Regular Demand screen is displayed.
2. Click the Bank Details button. The Assessees bank acc. details screen is
displayed.
3. Update or add the bank details of the assessee.
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Tip: Refer to the return submitted by the assessee for information related to the bank
details.
Question: What to do if I do not find any corresponding tax entries in AST?
If you do not find any corresponding tax entries in AST, do not give any credit.
Question: What to do if TDS is claimed by the assessee but there are no
corresponding tax entries in the system?
If TDS is claimed by the assessee but there are no corresponding tax entries in the system,
do not give any credit. Follow the Departments instructions.
Question: Can I delete a return after it has been processed?
No. You cannot delete a return after it has been processed.
Question: How can I change the rectification application from the Rectification Order
screen?
To change the rectification application from the Rectification Order screen:
1. Click the LoV icon for the Reference Appeal Number, Date Filed and Section
combination to view a list of valid values.
2. Select a new rectification application from the list. The new application will
automatically overwrite the current application.
Question: Do I have to create separate rectification orders for all the rectification
applications?
No, AST allows you to create a single rectification order for more than one rectification
application. In the Rectification Application section of the Rectification Order screen,
you can add multiple rectification applications.
Question: Once I cancel a check, can I reissue the check for the assessee?
Yes. Once a check is cancelled, you issue another check to the assessee depending on
the reason indicated for cancellation.
Question: Which refund vouchers can I modify?
You can only make changes to the refund vouchers that have been issued by you. Under
the refund banker scheme, you can issue cheques only to the Department or for cases
where proceedings have been done manually.
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Question: Why am I unable to print the refund vouchers?

In the 3-Tier version of the ITD application, the OLAP file is required to print refunds. Check
if your system has the OLAP file. If you dont have the file on your computer, contact DITS.
Question: Can I delete a report I have generated?
Yes, you can delete a report you have generated but only if it has not been finished
successfully.
Question: After completing everything, I am unable to print the refund voucher. What
could be wrong?
In the 3-Tier version of the application, you need to install the printer supporting PRT file
before printing the voucher.
Question: Can I delete a report I have generated?
Yes, you can delete a report you have generated but only if it has not been finished
successfully.
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OLTAS
Question: How can I check if I have successfully corrected the challan details?
After you have saved the correction:
Click the Exit icon to return to the Challan Details screen.
Click the EXEC icon and check if the updated challan is listed under valid or
invalid challans.
Alternatively, you can click the Correct Records button and check if the updated challan
appears on the list.
IRLA
Topic: Process-related FAQs
Question: What are the matching criteria that IRLA uses for linking purposes?
For the linking purposes, IRLA uses the following matching criteria:
Old PAN/GIR match: Compares the old PAN/GIR from the manual AD&CR
entries with the earlier PAN/GIR in the PAN-assessee database. The match
is treated successful even if the Manual AD&CR Entry old PAN/GIR is a
substring of the earlier PAN in the PAN-assessee database. For matching,
GIR characters such as -, /, and . are ignored and the single character is
swapped with the number part of the GIR. For example, A31 can also appear
as 31A.
Name match: Compares initials from the manual AD&CR entries with the first
characters of first name, middle name, and surname in the PAN-assessee
database. If this match is found, the last part of name from manual AD&CR
entries is compared to the surname in the PAN-assessee database. If this
match is successful, it is printed as a probable match. For non-individual
assessees, the same criteria is used. The only exception is that first and
middle name in the PAN-assessee database are not included as the name of
a company is stored as the surname in the PAN-assessee database.
Address match: Compares the string formed by the numeric contents of the
address appearing in the manual AD&CR entries with the similar string
formed by the residential address or the official address in the PAN-assessee
database.
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Question: Codes Related to Stay
1. Stay Type Codes
Code
F
A
Remarks
Fixed date for stay
Appeal dependent
2. Stay Reason Codes

Code
A
R
O
Remarks
Appeals
Restriction on remittance
Others
3. Stay Authority Codes

Code
HC
SU
AT
SC
IT
Remarks
High Court
Supreme Court
Income Tax Appellate Tribunal
Settlement Commission
IT Authority
Question: Codes for Write-Off

1. Write-Off Authority Codes
Code
A
B
C
D
Remarks
ACIT/ITO
CBDT/CCIT
CIT
DCIT
2. Write-Off Reason Codes

Code
D
I
U
A
L
S
N
Remarks
Death
Insolvency
Untraceable
Left India
Liquidation
Firm dissolved and business discontinued
No attachable assets
Page 320 of 329
Question: Codes for Granting Installments

Installment Authority Codes
Code
A
B
C
D
Remarks
ACIT/ITO
CBDT/CCIT
CIT
DCIT
Page 321 of 329
Appendix B Troubleshooting
AIS
Creating Transfer Order
Error: E 21251: Insufficient authority for this operation on transfer order %P.
Cause: You do not have the authority to confirm or create a transfer order.
Solution: Ensure that the issuing authority that you have specified is compatible with your
designation and code.
Error: E 21271: This transfer order has already been confirmed/executed.
Cause: You have chosen to build transfer order list for a transfer order that is already
confirmed or executed.
Solution: Type a sequence number that corresponds to an unconfirmed transfer order.
Making a Request for Transferring Individual PANs
Error: E 21256: Enter a valid AO code.
Cause: You have entered an invalid or incorrect AO code.
Solution: Type a valid AO Code or select a valid AO Code using the LoV option.
Error: E 21259: Can not delete transfer order %P. %P list entries exist.
Cause: You cannot delete a transfer order for which transfer order list exists.
Solution: Delete the transfer lists one by one and then try to delete the transfer order.
Error: E 21277: Insufficient authority to transfer the PAN %P.
Cause: You have included a PAN in transfer movement list that does not fall under your
jurisdiction.
Solution: Remove this PAN and type a PAN that is under your jurisdiction.
Restoring PANs
Error: E 21475: Restoration request can't be entered as chaining exists for the
PAN(s) - %P of this group. Contact AIS Administrator at RCC.
Cause: You entered a PAN that is connected to various other PANs in the database.
Solution: Type a different PAN.
Error: E 21476: Restoration request can't be entered as %P not found in PAN database.
Cause: You entered an invalid PAN.
Solution: Type a valid PAN.
Error: E 21477: Restoration request can't be entered as %P not found in Deleted PAN
database.
Cause: You entered a PAN that has not been deleted.
Solution: Type a PAN that has been deleted.
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Error: E 21537: This PAN is under restoration process. You can not proceed with this
PAN until the process is completed.
Cause: You entered a PAN that is under the restoration process.
Solution: Type a PAN that is not under any restoration process.
Error: E 21538: This PAN is under restoration process.
Cause: You entered a PAN that is under the restoration process.
Solution: Type a PAN that is not under any restoration process.
Deleting a PAN
Error: 21501 E: This PAN has been deleted in deduplication process. Change it with
retained PAN - %P after comparing the details through AIS -> Queries
-> Deleted/De-Activated PAN Details.
Cause: You have entered or queried a PAN that has been deleted.
Solution: Type a PAN that has been retained by the system.
Adding Assessee Events
Error: E 21231: Enter a valid PAN.
Cause: You typed an invalid PAN.
Solution: Type a valid PAN.
Error: E 21232: PAN and Link PAN must be different
Cause: You typed the same PAN in both the Source PAN and Linked-to PAN fields while
specifying the event details.
Solution: Type different PANs in the Source PAN and Linked-to PAN fields.
Error: E 21233: Link to PAN must be entered.
Cause: You have not specified any value in the Linked-to PAN field.
Solution: Type a valid PAN in the Linked-to PAN field.
Error: E 21235: Event code is being changed. Your information for this event will be lost.
Cause: You attempted to change the event code.
Solution: Either click the OK button to continue with the changes or click the Cancel
button to discard the changes.
Error: E 21238: Enter event date greater than date of birth.
Cause: The event date that you have specified is before the date of birth of the assessee
or date of incorporation of the company.
Solution: Type an event date that is not less than the date of birth of the assessee or
date of incorporation of the company.
Error: E 21240: Enter an assessee with a valid status for this event.
Cause: The status and event that you have specified are not compatible.
Solution: Specify the event code or the PAN again.
Page 323 of 329
Generating Reports in AIS

Error: 38094 E: Report File Names(s) corresponding to the selected report(s) must be
entered.
Cause: You have not entered or deleted the report file name(s) corresponding to the
selected reports.
Solution: Type a report file name for each of the selected reports(s).
Error: 38177 E: Report %P contains no data or already printed.
Cause: The input, which you supplied for generation of report, has already been printed.
Solution: Type the different inputs for the generation of report.
AST
Creating a Bundle
Error: Bundle Number Range should start from %P
Cause: The Bundle Number Range From is not equal to the Last Bundle Number + 1.
Solution: Ensure that the Bundle Number Range From is equal to the Last Bundle
Number + 1.
Error: Bundle Number Range should be between below %P and %P
Cause: The Bundle Number Range with From is not less than the Last Bundle Number
or To is not equal to Last Bundle Number.
Solution: Ensure that the Bundle Number Range with From is less than the Last Bundle
Number and To is equal to Last Bundle Number.
Deleting a Bundle
Error: Cannot delete Bundle because Return exists for a bundle in the given range.
Cause: Returns exists for at least one bundle in the given range.
Solution: Ensure that all the bundles are empty in the given range.
RRR
Error: The PAN is under the jurisdiction of AO %p. Do you wish to own the PAN?
Causes: PAN does not exist in the system.
Solution: Click Ok in the error message box. A message Your request for owning up of
PAN has been initiated. Processing on the PAN can be done only after transfer. appears.
Initiating Processing
Error: E-26080: Please specify some Bundle to create processing on line.
Cause: The On Line button was clicked without specifying the bundle for which
processing needs to be initiated.
Solution: Query on a bundle before clicking the On Line button.
Page 324 of 329
Error: Please select the Creation option before pressing that button.
Cause: The On Line button was clicked without saving the Creation status of the bundle
that needs to be initiated as Yes.
Solution: Select and save the Creation status of the bundle that needs to be initiated as
Yes before clicking the On Line button.
Error: 26190: Please select the 'Creation' option before clicking that button.
Cause: You have clicked On Line button to initiate the proceeding for a bundle without
selecting Creation option.
Solution: Select Yes as creation option.
Error: E-AST26999: This order cannot be passed as more than one order initiation is
available for this Pan and Assessment Year. Remove the other order initiations to
proceed further!
Cause: This error message is displayed while processing a return if more than one return
have been initiated for the same PAN and assessment year in AST.
Solution: Delete the duplicate copies of the return in AST so that only one return exists.
You can delete the additional copies of the return from the Processing screen.
Error: E-AST26086: This Return cannot be processed because a revised return exists
after this return.
Cause: You have clicked Adjustments & Demand button from the screen used for
processing u/s 143(1) but a latest return exists after this current return that you are
wanting to process.
Solution: Query the latest return.
Rectification Application and Order
Error: Rectification Application must be specified to create a Rectification Order
Cause: Rectification order cannot be created without specifying any rectification appeal.
Solution: Ensure that you specify Rectification Application for which rectification order
has to be created.
Issuing Refunds
Error: E-AST26370: Letter has not been generated. Please generate the letter first.
Cause: The received option was selected without generating the letter for unpaid refunds.
Solution: Generate the letter for the unpaid refund and then update the response for it.
Proceeding Outputs and Queries
Error: E-26487: Intimation sheet can be re-printed for processing only.
Cause: You have tried to reprint intimation sheet for non-processing type proceeding.
Solution: Reprint intimation sheet for processing only.
Page 325 of 329
Error: E-26488: Challan cannot be re-printed if net demand is zero or less.

Cause: You have tried to reprint challan but the current payment exceeds the gross
demand.
Solution: Reprint challan where payment is lower than the gross demand.
Error: E-26489: Demand notice cannot be re-printed for processing.
Cause: You have tried to reprint intimation sheet for processing.
Solution: Reprint demand notice for a non-processing type proceeding.
OLTAS
Claming Suspense Challans
Error: E-TAS 31178: PLEASE ENTER REMARKS FOR UPDATION OF PAN/TAN.
Cause: No remarks were entered in the Remarks field after the updating PAN/TAN.
Solution: Type remarks after updating PAN/TAN.
Correcting Challan Details
Error: E-TAS 31178: ENTER REMARKS
Cause: No remarks were entered in the Remarks field before save the changes in the
challan details.
Solution: Type remarks after updating challan details.
Page 326 of 329
Appendix C Glossary
AIS
A
Area: A logical combination of one or more regions for the purpose of assigning unique
codes to AO. For example, Delhi and Mumbai are areas.
C
Charge: The jurisdiction of a CIT.
Circle: The jurisdiction of an ACIT.
J
Jurisdiction: The group of assessees being assessed by an AO. The group may be
defined by any geographical area, income levels of the assessee, or class (doctors,
lawyers, or contractors) of assessees. The jurisdiction of an officer who does not directly
assess any assessees is defined as the group of assessees formed by combining the
jurisdiction of all AOs under that officer.
R
Range: The jurisdiction of a DCIT.
Region: The jurisdiction of a CCIT.
Reference Database: A reference database of PAN created in CIB. This reference
database is created on the basis of records existing in AIS. Later, the reference database in
CIB is used to populate PAN for parties.
S
Special Range: The jurisdiction of a DCIT who directly assesses taxpayers whose returned
income is greater than or equal to Rs. 10 lakhs.
T
Transfer Movement: A single assessees transfer under a specific transfer order, defined
by the combination of PAN, the old AO code, and the new AO code. For example, if 10
assessees are being transferred through one transfer order, then there will be 10 different
transfer movements for that particular transfer order.
Transfer Order List: A group of assessees selected for transfer in a specific transfer order.
The selection of assessees is done on the basis of certain criteria such as status,
employers name, or nature of business.
W
Ward: The jurisdiction of an ITO.
Page 327 of 329
AST
A
Audit Objection: An objection raised by the audit cell or C&AG.
B
Bundle: A collection of returns received during a particular financial year.
D
Date of Service: The date when the order will be served to the assessee. Date of service
is important because any delay from the assessees end in responding to the order or
notice is calculated based on the date of service.
I
Internal Audits: Audits conducted by the ITD staff to check the assessments made and
detect mistakes at the early stage so that timely remedial actions can be taken.
ITDSPOOL Folder: A folder in the C drive on your local machine where all reports
generated by the ITD application are downloaded.
N
Non-Filers: Assessees who have not filed their returns for an assessment year.
P
Parameter Form: A form where you need to provide the required inputs for generating a
report.
Processing Year: The year in which transactions are processed.
R
Record: A block that displays a row from the database. When an operator creates,
modifies, or deletes a record, that action causes a corresponding row in the database to be
automatically created, modified, or deleted when the transaction is saved.
Revenue Audits: Audits conducted by the office of C&AG of India to check the revenue
receipts and ensure that there is no revenue leakage.
Read with Section: A section that is read with the main section to pass an order.
Rectification Application: A written petition filed by the assessee requesting for certain
corrections in an order passed by the Department.
Rectification Order: An order passed after a hearing by the AO, CIT Admin, CIT Appeal,
and ITAT accepting or rejecting the corrections requested by the assessee in the
rectification application.
S
Stop Filers: Assessees who have stopped filing their returns after a few assessment years.
Page 328 of 329
Suo Moto: A written petition filed by the assessee requesting for certain corrections in an
order passed by the Department.
OLTAS
C
Challan Identification Number: A unique identification number assigned to each challan
at the time of making tax payment. CIN is used to identify a challan in OLTAS. The
taxpayer will mention this number in the ITR form.
O
OLTAS 31: OLTAS 31 is a feature of the OLTAS module that allows officers to check the
total collection and refund amount for their jurisdiction.
P
Principal Chief Controller of Accounts: The apex authority of the accounting
organization of the CBDT. The Pr.CCA has been assigned the functions relating to
accounting of all receipts and refunds pertaining to direct taxes. The Pr.CCA is based in
New Delhi and operates through Zonal Accounts Offices (ZAO) across the country.
S
Suspense Challan: A challan that has incorrect PAN/TAN or PAN under the deduplication
process.
IRLA
C
Cut-Off Limit: The minimum amount of interest below which notices cannot be sent to
an assessee.
F
Flat Files: Data files in a specific format ready to be uploaded in the ITD application.
I
ITDSPOOL Folder: A folder where all the reports generated by the ITD application are
downloaded.
J
Jurisdiction: The group of deductors being assessed by an AO is called the jurisdiction
of that AO. The group may be defined either alphabetically, that is an AO having all
deductors whose name starts with a specified letter. The group may also be defined
using the nature of payment or nature of collection of the deductor.
S
Stay: The extension provided by an AO to an asseesee for the payment of taxes in view
of an appeal presented by the assessee. During the period of the stay, the assessee is
not treated as a defaulter.
Page 329 of 329
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Module 1A: AIS, AST, IRLA, and OLTAS

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Transferring and Restoring PANs

Topic 02: Transferring PANs (contd.)

Topic 03: Restoring PANs

Processing Returns u/s 143(1)

Topic 11: RRR

Topic 12: Adding Returns

Topic 13: Managing Different Types of Returns

Topic 14: Initiating Processing

Topic 15: Processing Returns u/s 143(1)

Topic 16: Maintaining Tax Payments

Updating Address in AST

Rectification, Penalty, and Scrutiny

Topic 19: Maintaining Adjustments/Additions

Topic 20: Penalty Order and Demand

Topic 21: Scrutiny u/s 143(3)

Topic 23: Refund Banker

Topic 29: Generating Reports (contd.)

Maintaining Challans in OLTAS

OLTAS 31 and e-Payment

Topic 34: e-Payment

RSA Token and Lotus Notes Email

Additional Topics Available on the LMS for Self-Study

Topic 04: De-duplicating PANs

Topic 05: Updating PAN Address

Topic 06: Adding Assessee Events

Topic 07: Restoring Original Data

Topic 08: Generating Reports in AIS

Topic 25: Date of Service

Topic 26: Give Effect to Orders

Topic 27: Give Effect to External Orders

Topic 28: Audit Objection and Prosecution

Topic 30: Maintaining Notices

Topic 36: Entering Arrears in IRLA

Topic 37: Arrears: Stay, Write-off, and Installments

Topic 38: Generating Reports and Ledgers

Transferring, Restoring, and De-Duplicating PANs

Updating PAN Details

Restoring Data and Generating Reports in AIS

Processing Returns u/s 143(1)

Updating Address in AST

Rectification, Penalty, and Scrutiny

Giving Effect to Orders

- 81 - 81 - 86 - 91 - 92 - 102 - 111 - 112 - 117 - 134 -

- 146 - 146 - 152 -

- 154 - 154 - 162 - 166 - 171 - 173 -

- 184 - 184 - 194 - 195 - 195 -

- 200 - 200 - 207 -

Topic 26: Give Effect to Orders

Audit Objection and Prosecution

Topic 28: Audit Objection and Prosecution

Generating Reports in AST

- 233 - 233 - 257 -

Topic 30: Maintaining Notices

Maintaining Challans in OLTAS

- 269 - 269 - 274 - 277 - 278 -

Topic 35: Introduction to IRLA

Entering Arrears in IRLA

Topic 36: Entering Arrears in IRLA

Generating Reports and Ledgers in IRLA

Topic 38: Generating Reports and Ledgers

Appendix A Frequently Asked Questions