https://www.taxtmi.com/circulars?id=55880 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. en-us Fri, 17 Mar 2017 00:00:00 +0530 Sat, 10 Jun 2017 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55880 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. Circulars Income Tax Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55880