Viewing of MIS relating to Tax payments made under IDS 2016 and tax payment and TDS claim matching before issue of Form 4 – enhancements of functionalities - Income Disclosure Scheme, 2016
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Income Disclosure Scheme, 2016: e Filing validates tax/TDS claims and requires numeric reconciliation before issuing Form 4. Portal enhancements allow jurisdictional Commissioners to view MIS for Forms 1-4 and display dynamic mismatch reports from OLTAS and e Filing/26AS. Form 3 uploads validate challan and TAN/PAN data against OLTAS and TAN/PAN records; the latest cumulative Form 3 auto populates tax details for Form 4. 'Issue Form 4' is enabled only when [(IDS tax per OLTAS) + (allowed TDS/TCS claim)] minus (tax liability per Form 2) is greater than -101 and less than 101, and issuance requires a digitally or manually signed PDF.
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Provisions expressly mentioned in the judgment/order text.
Income Disclosure Scheme, 2016: e Filing validates tax/TDS claims and requires numeric reconciliation before issuing Form 4.
Portal enhancements allow jurisdictional Commissioners to view MIS for Forms 1-4 and display dynamic mismatch reports from OLTAS and e Filing/26AS. Form 3 uploads validate challan and TAN/PAN data against OLTAS and TAN/PAN records; the latest cumulative Form 3 auto populates tax details for Form 4. "Issue Form 4" is enabled only when [(IDS tax per OLTAS) + (allowed TDS/TCS claim)] minus (tax liability per Form 2) is greater than -101 and less than 101, and issuance requires a digitally or manually signed PDF.
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