Para 6 - Steps for the “eligible employer” - Scheme for Bulk Filing of Returns by Salaried Employees, 2002

Steps for the "eligible employer". 6. (1) An "eligible employer" will receive the duly signed and verified returns of income from his "eligible employees" assessed to tax at any of the specified cities. The employer will tran scribe correctly and completely the data contained in these re turns of income using the Bulk Return Preparation Software (BRPS) to generate "Bulk return" on a specified computer readable media. In case eligible employees of an eligible employer are assessed at more than one specified cities, separate "Bulk returns" will have to be generated in respect of each specified city. The employer will furnish bulk return on a specified computer readable medium along with the corresponding returns of income in Form No. 2D or Form No. 3 before the designated Assessing Officer of the respective specified city. (2) An eligible employer will take the following steps— (i) an eligible employer will take consent from the eligi ble employees willing to furnish their returns of income under the Scheme along with mandate forms, where refund is to be trans ferred to the bank account of the employee; (ii) receive the duly signed and verified returns of income in Form No. 2D or Form No. 3 of the "eligible employees" complete in all respects, together with the enclosures required to be furnished with these returns; (iii) ensure that PAN of the employees quoted in the returns of income are correct; (iv) verify that the TDS claim in respect of salary income is as per the certificates in Form No. 16 issued by the DDO; (v) sort the returns according to the specified city where the concerned employees are assessed to tax; (vi) transcribe the data contained in these returns of income on computer readable media using the authorised Bulk Return Preparation Software (BRPS). The BRPS can be collected from the Income-tax Department; (vii) the specified computer readable medium for fur nishing of Bulk return will be— (a) CD ROM of 650 MB capacity; (b) 4mm 2GB/4GB (90m/120m) DAT Cartridge; or (c) 3.5" 1.44 MB floppy diskette; (viii) ensure the correctness of the transcribed data on the "Bulk return(s)" vis-a-vis the returns of income submitted by the employees; (ix) generate separate forms of control charts (in dupli cate) for the returns of income to be furnished at each specified city; (x) generate separate "Bulk return" on any prescribed com puter media using BRPS in respect of the "eligible employees" being assessed at each of the specified cities. In no case, Bulk return of more than one employer/DDO or relating to employees of more than one specified city of the same employers/DDO should be included on the same unit of computer readable media. Separate units of computer readable media should be used for returns pertaining to each specified city. Each unit of the computer readable medium used for a Bulk return should be serially num bered and affixed with labels indicating— (a) Name and TAN of the employer; (b) Name of the specified city; (c) Assessment year; (d) Serial number of the unit/total number of units of the computer readable medium used; and (e) Number of employees whose returns of income are includ ed in that unit; (xi) arrange the returns of income in Form No. 2D or Form No. 3 in the same sequence as in the "Bulk return" and give identical serial number both on the return of income and the "Bulk return"; (xii) placing a rubber stamp with words "furnished electronically" on all challans and vouchers for pre-paid taxes, e.g., Self-assessment tax, Advance tax, TDS, etc., enclosed with the return of income; (xiii) furnish the "Bulk return" on the prescribed com puter readable medium, along with the returns of income in Form No. 2D or Form No. 3 of the concerned employees, before the concerned designated Assessing Officer in the respective specified city by the due date for furnishing of returns of income under sub-section (1) of section 139 of the Act. It is for the "eligible employees" and the "eligible employer" to ensure that the Bulk return on virus-free and uncorrupted computer readable medium is furnished before the designated Assessing Officer on or before the due date as prescribed under that sub-section; (xiv) only one Bulk return at one of the specified cities should be furnished for one assessment year; (xv) in case a Bulk return is furnished after the due date prescribed in sub-section (1) of section 139 of the Income-tax Act, all returns of income included in that Bulk return shall be treated as furnished on that date and the relevant provisions of the Income-tax Act for late furnishing of return of income shall apply accordingly; (xvi) obtain an acknowledgement of the "Bulk return" furnished on the control chart as appended to this Scheme. Also obtain the acknowledgements for the returns of income so fur nished from the receiving official; (xvii) keep a backup of the "Bulk return" till the re ceipt of acknowledgement thereof from the designated Assessing Officer. In case of unsuccessful retrieval of the data on the "Bulk return" originally furnished by him, the eligible employer shall have to furnish another copy of the same to the designated Assessing Officer; (xviii) distribution of the acknowledgements of the re turns and intimations under sub-section (1) of section 143, and demand notices received from the designated Assessing Officer(s) to the concerned employees; (xix) service of refund cheques of the respective em ployees received from the designated Assessing Officers, in cases where the employee has given consent in consent form for refund to be delivered through the employer; (xx) the service of refund cheques, demand notices and intimations under sub-section (1) of section 143 to the employer shall be deemed to have been served upon the eligible employees; and (xxi) maintenance of necessary records relating to distribution of acknowledgements, intimations, and refund cheques to the concerned employees.