Guidance on uploading of Manually submitted Form 15CA and Form 15CB
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Guidance on uploading of Manually submitted Form 15CA and Form 15CB 7th between June to 15th August 2021
At the initial time of Migration from Old income Tax Portal to Advance version of Income Tax Portal, the facility for uploading the form 15CA & 15CB was not activated on the new portal & assessee’s are facing some issues. To facilitate the same department has allowed manual submission of form 15CA & 15CB during the period 7th June 2021 to 15th August 2021 for the purpose of remittance and Authorised dealers are directed to accept the manual form 15CA/CB and proceed the remittance for smooth functioning of the business.
Functionality for uploading Form 15CA and Form 15CB submitted with Authorised Dealers in manual format during the period June 07, 2021 to August 15, 2021 has been enabled at the e-filing portal www.incometax.gov.in , according to a press release issued by the Central Board of Direct Taxes (CBDT) on July 20, 2021.
Please note that this functionality may not be used for uploading Forms submitted other than this specified period.
Process of filing Form 15CA (To be filed by Taxpayer or Tax Deductor)
- Download the updated offline utilities available in the “Downloads” section of the Homepage’s Income Tax Forms page for filling out Forms 15CA and 15CB have been updated.
- Fill Form 15CA in the downloaded offline utility for Forms submitted manually earlier and generate xml(s). The xml(s) to be zipped in a folder.
- Login as Taxpayer or Tax Deductor at www.incometax.gov.in
- Navigate to menu >> e-file >> Income-tax Forms >> File Income-tax Forms and select Form 15CA. Select “Manual” radio button and click on the continue button.
- Upload zipped file under “Attach File” option in “Upload Manual Bulk Form” menu and submit using prescribed modes of e-verification
Process of filing Form 15CB [To be filed by Chartered Accountant (CA)]
- Fill Form 15CB in the downloaded offline utility for Forms submitted manually earlier and generate xml(s). The xml(s) to be zipped in a folder. CA can zip forms filled for multiple Taxpayers in a single zipped folder.
- Login by Chartered Accountant at www.incometax.gov.in
- Navigate to menu >> e-file >> Income-tax Forms >> File Income-tax Forms and select Form 15CB. Select “Manual” radio button and click on the continue button.
- Upload zipped file under “Attach File” option in “Upload Manual Bulk Form” menu and submit using DSC (Digital Signatures).
Important Note: Before CA tries to upload using the manual, make sure the Taxpayer has nominated CA and assigned Form 15CB to the CA for Financial Year 2021-22 through the “My Chartered Accountant” functionality found through the “Authorised Partners” menu.)
General instructions for using the offline utility to fill out Forms 15CA and 15CB:
- After obtaining a certificate in Form 15CB from the CA and uploading it to the portal in the standard ‘Online’ method, Part-C of Form 15CA is required to be filed. As a result, the ARN of Form 15CB is entered into Form 15CA (Part-C). Taxpayers may fill in the Certificate No. and Date of Certificate mentioned by CA in the manually issued Form 15CB to make it easier for them to complete Form 15CA manually during this period.
- In cases when remittance occurred before upload of manual Form 15CA/CB, the “proposed date of remittance” fields in Form 15CA and Form 15CB may be viewed as “Actual date of remittance.”
- For the manual submission of Forms 15CA and 15CB, the following will apply:
- Update UDIN through Update UDIN functionality for Form 15CB
- E-verification through DSC/EVC
- Form PDF and ARN are generated and available for download in the “View filed Form” tab once the form is submitted.
- When using the manual method to upload Form 15CA, the “Withdraw” button will not be visible in the Taxpayer/Tax Deductor login.
To view the full guidance please visit the below link : https://www.incometax.gov.in/iec/foportal/sites/default/files/2022-01/Click%20Here_4.pdf
You can reach Author at ca.rahuldwivedi@gmail.com or 9004485377
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