TMI BlogLaunch of functionality for Demand Analysis in Income Tax Business Application (ITBA)X X X X Extracts X X X X X X X X Extracts X X X X ..... ar and current demand that were available on AST as well as CPC-FAS system has been consolidated in CPC and made available to the AO in ITBA through the demand analysis screen. 3. In Demand Analysis functionality, the jurisdictional Assessing Officers (AO)/ AO Staff have the facility to analyse the demand and enter the details regarding recoverability status and dispute status of the demand. Certain additional facilities like viewing notices issued by CPC-ITR u/s 245 to assessee, response of assessee to outstanding demands, view of 360 profile of case etc are also provided. Once recoverability status and related data is updated in demand analysis functionality, the same will be updated in the ITBA as well as communicated to CPC for action when refund is required to be issued. Data updated in the demand analysis will be auto populated in Dossier report from 1st quarter of current Financial Year. In addition to Dossier cases, once all AOs update the correct recoverability status and data in Demand analysis functionality the same will be auto populated in future in various other statistical reports like CAP-1 etc. It will be possible to derive the CAP 1 report from system only once ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty) i. Demand Analysis screen will display the all open demands for PANs lying in jurisdiction of AO. Sum total of all the outstanding demand will be displayed in this screen. ii. The outstanding demand amount will be considered for the purpose of updating the demand analysis details. Path to access the screen is: ITBA Portal Login Modules Recovery Demand Analysis iii. Demand details displayed in this screen will be from CPC FAS under the following five heads : CPC processed demand u/s 143(1) and consequential Rectification orders passed by CPC-ITR ITBA passed/processed 143(1), Assessment, Rectification, Give effect, Penalty orders Demand updated through Manual Order Upload functionality in ITBA Legacy AST passed orders after 01.04.2010. CPC- AO Demand Portal demand (Manually uploaded by AO- Legacy demand before 01.04.2010 including those passed in AST or otherwise were required to be uploaded by AO in CPC-FAS). Note: The Demands details are in-warded/synchronized through regular interface between ITBA with CPC-ITR on scheduled daily basis today, therefore any modification in demand made though rectification or other proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ple recoverability status for any demand. This implies that for a single demand there can be stay for certain amount, some amount may be covered by instalment, some amount may be collectible etc. Details pertaining to each recoverability status can be entered one by one. It may be noted that for any demand if there is any special attribute such as stay, instalment etc, only the balance amount will be treated as Net Collectible Demand v. If analysis of a particular demand has been made with details of Stay or Instalment and subsequently the demand amount is modified through any process like rectification, appeal effect, collection etc then, demand difficult to recover will be changed to the amount minimum to the latest outstanding demand or amount difficult to recover entered earlier, whichever is less. However, if multiple categories of parameter against the same demand are entered, then amounts in these multiple categories will be reset to 0 and user will have to apportion the relevant portions afresh. The user is therefore required to enter the portion of Stay or instalment as per the fresh demand again. For Ex.: In case demand DIN1 has recoverability status as Company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mated in due course. x. Another important facility proposed is for AOs communication to CPC w.r.t Demand to be adjusted . The AO will be able to provide his input on any particular demand to CPC as under-. a. Click on the Demand to be adjusted button will prompt AO to select values from dropdown which are Yes, No, Partial and Amount of demand to be adjusted b. In case value selected is No then CPC-ITR will not generate notice u/s 245 on selected demand and demand will not be adjusted c. In case of Yes , demand will be adjusted by CPC-ITR irrespective of assessee response d. In case of Partial , AO will have to enter Amount of demand to be adjusted. Partial amount of demand will be adjusted by CPC-ITR in case of partial adjustment e. These details will be shared with CPC-ITR for taking necessary action and adjustment. This functionality is under construction and will be intimated to field formation once ready. xi. AO will also be able to enter disputed demand details for selected demand through a button named as disputed demand details provided in the Demand analysis screen. On Click of this button, the user can select the demand and enter the detail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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