https://www.taxtmi.com/circulars?id=53275 Two distinct Online TMS workflows permit Assessing Officers to process time barred returns that cannot be handled in AST due to PAN-related system issues. Category 1 covers genuine PAN cases with technical or jurisdictional impediments and allows online tax credit and later integration into AST by the PAN jurisdiction AO after deletion from AST. Category 2 covers invalid or mismatched PANs, disallows online tax credits and refunds, retains processing data in standalone form, and requires the AO to record reasons and attempt PAN correction. en-us Fri, 20 Mar 2015 00:00:00 +0530 Wed, 25 Mar 2015 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53275 Two distinct Online TMS workflows permit Assessing Officers to process time barred returns that cannot be handled in AST due to PAN-related system issues. Category 1 covers genuine PAN cases with technical or jurisdictional impediments and allows online tax credit and later integration into AST by the PAN jurisdiction AO after deletion from AST. Category 2 covers invalid or mismatched PANs, disallows online tax credits and refunds, retains processing data in standalone form, and requires the AO to record reasons and attempt PAN correction. Circulars Income Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53275