GOVERNMENT OF INDIA
INCOME TAX DEPARTMENTStep 1: Go to the e-Filing portal of the Income Tax Department (https://incometaxindiaefiling.gov.in)
Step 2: Click on the "Register yourself" Button available on the home page. The registration page will open.
Step 3: Select the User Type (such as Individual, Firm etc) and Click on "Continue" button.
Step 4: Enter Basic Details and click on "Continue" button. After verification, the Registration Form will open.
Step 5: Enter the details in the Registration Form and click on "Submit" button. On successful validation, Taxpayer will get the message "Registration successful".
Step 6: A confirmation e-mail with an activation link for account will be sent to the Email provided . An SMS along with OTP (One time Password) will also be sent to the Mobile number provided. In order to activate the account, the taxpayer should click on the activation link and enter the OTP received by SMS on Mobile. On successful authentication, the account will be activatived.
The e-filing portal and other utilities can be best viewed on Internet Explorer 9 or above and latest version of browsers like Mozilla and Chrome.
Please click on “Register Yourself” on the e-filing portal and select your user type. Once user type is selected, all the mandatory fields are to be filled. Upon successful registration, user can login anytime.
The basic information required is: PAN, Full Name, Date of birth/incorporation, communication address, valid e-mail id, mobile number and digital signature certificate (if applicable). For persons other than individuals, in addition to the above mentioned information, PAN details and contact details of the principal contact are required.
The registration is required only once and without registration, income tax return cannot be filed by user. Also, additional services like viewing Form 26AS , status of income tax return, rectifications, request for issue of refunds etc. can’t be availed. Additionally, e-filing portal is one of the most convenient mediums to communicate with income tax department. Further, you will be able to view your cash transactions/cash deposits made during demonetization period (9th November, 2016 to 30th December, 2016), if any, only after registration. Response can be submitted online without the requirement of physical contact or visit to Income Tax Office.
Step 1: Login to e-filing portal at https://incometaxindiaefiling.gov.in.
Step 2: Click on “My Profile” link under “Profile Settings” section and you will be directed to the “My Profile” page.
Step 3: The contact details of the taxpayer will be displayed.
Step 4: The user should update their personal Mobile number and Email ID so that the updated contact particulars are registered with the Department and taxpayer will be able to directly receive communication from the Department about status of processing and issue of refunds etc. Upon submitting the details, Department would immediately send OTPs (PIN1 & PIN2) to new mobile number and Email ID.
Step 5: The PINs (PIN1 and PIN2) received through Mobile number and E-mail ID should be entered in the respective input fields to authenticate that the email ID and mobile are correct. Upon successful validation the Mobile number and Email ID would be updated in the taxpayer’s profile and the process would be complete.
Step 1: Login to e-filing portal at https://incometaxindiaefiling.gov.in.
Step 2: Click on “Cash Transactions 2016” link under “Compliance” section.
Step 3: The details of transactions related to cash deposits during 9th Nov to 30th Dec 2016 will be displayed.
The information on the online portal is dynamic and will be updated on receipt of new information, response and data analytics. You should verify and update the email address and mobile number on the e-filing portal to receive electronic communication. Also, cash transaction data is only shown in cases where it does not appear to be in line with the taxpayer profile.
If amount of transaction is more than 20000 and the other PAN holder is in the target segment, then Link shall be provided to submit or view the response under response column for the other PAN holder. Refer “Information from other PAN holder” in the below screenshot.
When User clicks on Submit the below screen shall be displayed to the user.
If the other PAN holder selects “The account relates to this PAN” then below screen shall be displayed to the User. The User needs to fill the relevant details and submit the response.
The taxpayer response is in two steps.In the first step the taxpayer needs to confirm that the bank account relates to the PAN of the taxpayer. Further details are required to be provided in the second step only if the taxpayer confirms that the account relates to the taxpayer.
The user is provided with two options i.e. “The account relates to this PAN” and “The account does not relate to this PAN”.
If the user selects the response option “The account relates to this PAN”, the screen for capturing details will be displayed to the user. If the user selects the response option “The Account does not relate to this PAN” then message “Your feedback will be sent to the information source for confirmation.” will be displayed to the user.
Upon clicking the submit button, a success message with Transaction ID is displayed.
In that case, you can select the response “The account does not relate to this PAN” and click on the submit button. Your feedback will be sent to the information source for confirmation.
In such a case, you can select the response “The account does not relate to this PAN” and click on the submit button. Your feedback will be sent to the information source for confirmation.
In such case, you can select the response “The account does not relate to this PAN” and click on submit button. Your feedback will be sent to the information source for confirmation.
This problem is generally faced while using older version of Internet browser(s).Kindly use Internet Explorer 9 or above or latest version of browsers like Mozilla and Chrome.
If the user selects the response option “The account relates to this PAN” the screen for capturing details will be displayed to the user. At this stage, the user will be able to modify the value of cash deposit (if it is different than the displayed value). The user will also be able to provide the explanation of transaction (source of cash deposit) digitally without visiting the Income tax office. The various categories for providing the explanation are:
| A | Account Details | |
|---|---|---|
| A.1 | Bank/Institution | XXXXX XXXXXX Bank |
| A.2 | Branch/IFSC Code | XXXXXXXXX |
| A.3 | Account Number | NNNNNNNNNNNNNN |
| A.4 | Cash Deposit in the account between 9th Nov 2016 and 30th Dec 2016 (as reported) | 23,00,000 |
| A.5 | Cash Deposit in the account between 9th Nov 2016 and 30th Dec 2016 (as confirmed) | <Amount> + Remarks |
| B | Source of Cash Deposit | |
| B.1 | Cash out of earlier income or savings | <Amount> + Remarks |
| B.2 | Cash out of receipts exempt from tax | <Amount> + Remarks |
| B.3 | Cash withdrawn out of bank account | <Account wise list> |
| B.4 | Cash received from identifiable persons (with PAN) | <PAN wise list> |
| B.5 | Cash received from identifiable persons (without PAN) | <Person wise list> |
| B.6 | Cash received from un-identifiable persons | <Nature of transaction wise list> |
| B.7 | Cash Disclosed/To be disclosed under PMGKY | <Amount> + Remarks |
| B.8 | Balance (A.5 - B.1 - B.2 - B.3 - B.4 – B.5 – B.6 - B.7) | [Computed] |
Some aspects to be considered while you provide your response -
If the cash deposit amount displayed is not correct, please mention the correct amount under A.5. Such cases may be sent to the information source for confirmation.
The cash deposit amount includes both specified bank notes as well as other currency including new currency notes irrespective of the denomination.
If one bank account is reported more than once, the details for one account may be submitted and an amount of zero can be mentioned in the amount column of the repeated account and the remarks “duplicate bank account” may be entered in the remark column.
If cash is from more than one category, the source of cash may be assigned under various categories in the following sequence:
Adopting other sequence may result in case being selected for verification based on risk criteria.
If cash is claimed to be out of cash in hand, the source of cash may be assigned under various categories in the following sequence:
Adopting other sequence may result in case being selected for verification based on risk criteria.
In case of an individual having no business income, cash out of earlier income or savings means cash out of savings as on 8th November 2016. In case of business, the cash in hand as on 31st March 2016 can be taken as cash out of earlier income or savings.
The dates and other details with respect to withdrawal(s) from other bank accounts can be mentioned in the remarks column.
Cash out of receipts exempt from tax is expected to be used for taxpayers not involved in business who have received cash out of exempt income , for example agricultural income etc.
If the cash pertains to receipts/donations, the source of cash may be assigned under various categories in the following sequence.
The taxpayer is advised to provide the details of identifiable person (with PAN) to reduce the chances of the case being selected for verification. Adopting other sequence may result in case being selected for verification based on risk criteria.
If the cash is out of cash sales of business, the cash may be assigned under various categories in the following sequence:
The taxpayer is advised to provide the details of identifiable person (with PAN) to reduce the chances of the case being selected for verification. Adopting other sequence may result in case being selected for verification based on risk criteria.
The details of cash sales of business may be provided as mentioned above. The nature of business will be considered while assessing the response.
If the cash is out of professional receipt in cash, the cash may be assigned under various categories in the following sequence:
The taxpayer is advised to provide the details of identifiable person (with PAN) to reduce the chances of the case being selected for verification. In case of cash receipts of Rs. 20,000/- or more from a single person, it is expected that the details are provided either in B.4 or B.5, as the case may be.
If the income or cash receipts pertain to the business/profession of the tax payer, the same is to be reported as ‘cash sales’ under ‘Nature of Transaction’. The cash may be assigned under various categories in the sequence of B.4, B.5 or B.6, as the case may be.
Cash receipts from gifts/donations should necessarily be filled in row B.4, B.5 or B.6 accordingly in the response option form. The taxpayer is advised to provide the details of identifiable person (with PAN) to reduce the chances of the case being selected for verification. In case of cash receipts of Rs. 20,000/- or more from a single person, it is expected that the details are provided either in B.4 or B.5 as the case may be.
In this case, the name and respective details of the employer from whom salary/advance salary in cash has been received may be provided in B.4 or B.5 of the response form on e-filing portal.
In this case, the name and respective details of the person to whom cash belongs must be provided in row B.4 or B.5 of the response form on e-filing portal.
In this case, the cash may be mentioned under B.6 i.e. cash received from un-identifiable persons and the facts may be provided in the remarks column.
The cash deposited should be shown under “Cash out of earlier income or savings” (B.1). In remarks column, the details regarding the declaration should be mentioned.
You need to enter the amount which either has been declared or is to be declared under PMGKY, 2016 in row B.7 of the response form. Please refer to guidelines and procedures provided on e-filing portal regarding PMGKY 2016 for further clarifications.
Note: The PAN holder is also required to submit details of other bank accounts (other than the one displayed in the e-filing portal) in which specified bank notes (SBN) has been deposited.
A facility has been provided to enable upload of CSV (Comma Separate Values):
Following aspects may be considered while uploading lists using CSV:
The format for capturing information is as under:
| Bank/Institution | IFSC Code | Account Number | Amount Withdrawn | Remarks |
|---|---|---|---|---|
In “CSV Template”, the data provided should comply with the below requirements:
The format for capturing information is as under:
| PAN of Person | Name of Person | Nature of transaction* | Amount Received | Remarks |
|---|---|---|---|---|
In “CSV Template”, the data provided should comply with the below requirements:
| Drop down | Code to be specified in CSV(case sensitive) |
|---|---|
| Cash Sales | RS |
| Loan received in Cash | RL |
| Loan repayment in Cash | RR |
| Gift Received in Cash | RG |
| Donation Received in Cash | RD |
| Other Cash Receipt | RO |
The format for capturing information is as under:
| Name of Person | Address of Person | Pincode | Nature of transaction* | Amount Received | Remarks |
|---|---|---|---|---|---|
In “CSV Template”, the data provided should comply with the below requirements:
| Drop down | Code to be specified in CSV(case sensitive) |
|---|---|
| Cash Sales | RS |
| Loan received in Cash | RL |
| Loan repayment in Cash | RR |
| Gift Received in Cash | RG |
| Donation Received in Cash | RD |
| Other Cash Receipt | RO |
The format for capturing information is as under:
| Nature of transaction* | Amount Received | Remarks |
|---|---|---|
In “CSV Template”, the data provided should comply with the below requirements:
| Drop down | Code to be specified in CSV(case sensitive) |
|---|---|
| Cash Sales | RS |
| Loan received in Cash | RL |
| Loan repayment in Cash | RR |
| Gift Received in Cash | RG |
| Donation Received in Cash | RD |
| Other Cash Receipt | RO |
The details of identifiable persons (with or without PAN) from whom cash has been received can be provided on the online portal. A facility has also been provided to enable upload of the details in a CSV (Comma Separate Values) file.
Please make sure that you have saved the details in .csv format only before uploading the same. Also, please make sure that you have filled all the mandatory details as provided in the user guide and there are no blank rows in the CSV file. Kindly refer to Para 5.4 of User Guide for Online Verification of Cash deposits during 9th November to 30th December, 2016.
The sum of all sources of cash deposits (B.1 to B.7) should match with the confirmed cash deposit amount (A.5) such that balance (refer B.8) is computed as 0. On successful validation, the success message along with Transaction ID is displayed.
Step 1: Click on “View” button against the respective Bank Account under “Cash Transactions 2016”.
Step 2: Click on “Transaction No” to view /download the response submitted.
You can re-submit your response.
The user is required to submit details of other bank accounts (other than the one displayed) in which specified bank notes (SBN) has been deposited.
Step 1: Click on the hyperlink as shown in image below under list of bank accounts
Step 2: Provide explanation of cash deposits. User can also revise the submitted response by clicking on the “Submit” button.
Step 3: On successful validation, a success message along with Transaction ID is displayed on the screen.
Once you click on cash transaction 2016, details of account(s) with cash deposit are displayed. There is an option provided to submit details of other bank accounts in which specified bank notes (SBN) have been deposited.
Some cases will be selected for verification based on risk criteria. If the case is selected for verification, request for additional information and its response will also be communicated digitally. The information request will be communicated to the PAN holder with a hyperlink for uploading information. An e-mail concerning the additional information will be sent to the e-mail id of the taxpayer.
The response of taxpayer will be assessed against available information and in case explanation of source of cash is found to be justified, the verification will be closed without any need to visit Income Tax Office. If cash deposit is declared under PMGKY, the verification will be closed.
No. Data analytics will be used to select cases for verification, based on approved risk criteria.
You may need to provide additional information if your case is selected for further verification.
If the case is selected for verification, the request for additional information will be displayed on your e-filing portal and a communication will be sent to your e-mail id, as provided on e-filing portal.
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