Time-barred return processing: limited online TMS allows constrained handling when PANs are absent or invalid. Online TMS (category 2) permits limited processing of time-barred returns for foreign technicians where PAN is absent, invalid, or name mismatch exists; it disallows system crediting of TDS and OLTAS challans and precludes refunds for cases without valid PANs. Use requires the Assessing Officer to record the compelling reason and to have initiated communication to obtain or correct PAN data; standalone TMS remains available for other contingent cases.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Time-barred return processing: limited online TMS allows constrained handling when PANs are absent or invalid.
Online TMS (category 2) permits limited processing of time-barred returns for foreign technicians where PAN is absent, invalid, or name mismatch exists; it disallows system crediting of TDS and OLTAS challans and precludes refunds for cases without valid PANs. Use requires the Assessing Officer to record the compelling reason and to have initiated communication to obtain or correct PAN data; standalone TMS remains available for other contingent cases.
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