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of <h1>CBDT Introduces Online System for Pending FY 2014-15 Tax Returns; Resolves PAN Issues by March 31, 2016 Deadline.</h1> The circular addresses the processing of income tax returns filed in FY 2014-15, which are pending due to technical and non-technical issues, with a deadline of March 31, 2016. Two categories are identified: Category 1 involves genuine PAN issues, while Category 2 involves invalid PANs or discrepancies. To resolve these, the Central Board of Direct Taxes (CBDT) has introduced Online TMS functionalities for each category. Category 1 allows processing with credits given online, while Category 2 does not permit tax credits or refunds due to invalid PANs. The functionalities are available until March 31, 2016, and detailed procedures are in the user manual.
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