Processing of time barred tax returns via online TMS enables resolution of PAN and system impediments while safeguarding tax credit rules. Two separate online TMS functionalities permit processing of otherwise time barred returns: Online TMS (category 1) for returns with genuine PANs blocked by migration, de duplication, deletion or jurisdictional issues-allowing AOs to process returns outside PAN jurisdiction with online tax credits and later integration into AST; and Online TMS (category 2) for returns with invalid or mismatched PANs-disallowing tax credit integration, preventing refunds, keeping processed data standalone, and requiring the AO to record reasons and pursue PAN correction.
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Provisions expressly mentioned in the judgment/order text.
Processing of time barred tax returns via online TMS enables resolution of PAN and system impediments while safeguarding tax credit rules.
Two separate online TMS functionalities permit processing of otherwise time barred returns: Online TMS (category 1) for returns with genuine PANs blocked by migration, de duplication, deletion or jurisdictional issues-allowing AOs to process returns outside PAN jurisdiction with online tax credits and later integration into AST; and Online TMS (category 2) for returns with invalid or mismatched PANs-disallowing tax credit integration, preventing refunds, keeping processed data standalone, and requiring the AO to record reasons and pursue PAN correction.
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