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Processing of returns filed in FY 2014-15 getting time barred

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..... 31-3-2016. In this regard, to facilitate the processing of returns which are otherwise not possible to be processed on AST due to various technical and non-technical reasons the Online TMS functionality is being enabled from 15-3-2016. The technical and non-technical reasons are broadly categorized as under: 1.1 Category 1 : In this category of cases, the PAN is genuine and the returns are not .....

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..... of such return even with valid PAN. 2. In order to facilitate the processing of cases falling in category 1 and category 2 above, the CBDT has approved the processing of such cases in online TMS. The cases falling in categories 1 2 are different in nature having different system related challenges. Therefore, two separate functionalities namely Online TMS (category 1) and Online TMS (cat .....

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..... ne PAN, therefore, credits of taxes will be given online through system. (v) The cases can be processed through this functionality only when the return is not available in AST. Therefore, the AO has to delete the return in AST, if any, before initiating the processing under this category. The path for the same is AST - TMS Online TMS-Category 1. 4. Online TMS (category 2) : This funct .....

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..... ses as they do not have valid PANs. The path for the same is AST TMS Online TMS-Category 2. 5. The complete procedure has been enumerated in the user manual available on itaxnet and ITD/ITBA. The functionality will be available till 31-3-2016 for processing time barring returns only. This instruction may be brought to the knowledge of all field officers working in your charge. For any .....

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