https://www.taxtmi.com/circulars?id=54341 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. en-us Tue, 15 Mar 2016 00:00:00 +0530 Wed, 16 Mar 2016 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54341 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. Circulars Income Tax Tue, 15 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54341