Time-barred income tax returns: Online TMS enabled to process PAN-related failures with distinct treatments for valid and invalid PANs. Enables Online TMS from 15-3-2017 to process FY 2015-16 returns nearing time bar where AST/CPC cannot process them due to PAN-related issues. Two workflows: Category 1 for genuine PANs (migration, deletion, de-duplication, restoration) allows AO processing outside PAN jurisdiction, online tax credits, and later integration into AST; Category 2 for invalid or mismatched PANs disallows tax credit posting and refunds, keeps processed data standalone, and requires the AO to record reasons and pursue PAN correction.
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Provisions expressly mentioned in the judgment/order text.
Time-barred income tax returns: Online TMS enabled to process PAN-related failures with distinct treatments for valid and invalid PANs.
Enables Online TMS from 15-3-2017 to process FY 2015-16 returns nearing time bar where AST/CPC cannot process them due to PAN-related issues. Two workflows: Category 1 for genuine PANs (migration, deletion, de-duplication, restoration) allows AO processing outside PAN jurisdiction, online tax credits, and later integration into AST; Category 2 for invalid or mismatched PANs disallows tax credit posting and refunds, keeps processed data standalone, and requires the AO to record reasons and pursue PAN correction.
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