https://www.taxtmi.com/circulars?id=53274 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. en-us Wed, 18 Mar 2015 00:00:00 +0530 Wed, 25 Mar 2015 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53274 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. Circulars Income Tax Wed, 18 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53274