Instruction regarding generation of Provisional CAP-I and CAP-II reports from Systems - Income Tax - F. No : DGIT (Systems)/Instruction/2024-25/221

INSTRUCTION NO. 01 of 2024 F. No : DGIT (Systems)/Instruction/2024-25/221 DIRECTORATE OF INCOME TAX (SYSTEMS) ARA Center, Ground Floor, E-2, Jhandewalan Extension, New Delhi - 110055 Dated : 05.04.2024 Subject : Instruction regarding generation of Provisional CAP-I and CAP-II reports from Systems- Reg. It has been decided by the Board that Provisional CAP-I and CAP-II Reports for all Jurisdictional Assessing Officers (JAOs) will henceforth be generated centrally by the Systems Directorate from the month of April 2024. Accordingly, Provisional CAP-I and CAP-II reports are available to be accessed by the Jurisdictional Assessing Officer (JAOs). The Provisional CAP-1 Report is hosted on the BO Portal under the MIS Reports tab. Similarly, provisional CAP-II report has been made available through a functionality created on BI Module of Insight Portal. 2. The detailed workflow chart / step by step procedure to be followed by the Jurisdictional Assessing Officers (JAOs) is provided as per Annexure -I (CAP-I) and Annexure -II (CAP-II) to this Instruction for compliance. 3. This issues with the approval of Competent Authority. Sd/- Additional Director General of Income Tax (Systems)-5, New Delhi Annexure I Access to CAP-1 Report - User Manual Step-by-Step Guide Step 1 : Click on the Login here button on ITBA Portal. Step 2 : Enter the credentials i.e., User Id and Password and click on Login. The users will be switched to the home page of ITBA Portal. Step 3 : On the Dashboard, click CPC 2.0 link under Important Links . Users will be asked to select the relevant role based on the user type. Step 4 : On the screen provided below, users need to select the applicable role/jurisdiction to access CAP Report. PCCIT screen view as shown below: CCIT screen view as shown below: PCIT screen view as shown below: Range screen view as shown below: AO screen view as shown below: Step 5 : On selection of the applicable role/jurisdiction, users will be redirected to CPC BO Portal Dashboard. Step 6 : Under the Menu option, select MIS Reports dropdown and click on CAP Report Step 7 : On selection of CAP Report the user will be redirected to CAP Report. Step 8 : After generating CAP report there will be a link at the bottom to open the Detailed Report Step 9 : On clicking the hyperlink Click here for Detailed Report , user will be able to view the Detailed Report Step 10 : On the left top corner use the Export option in both the Reports (i.e. CAP Report Detailed Demand Report), to download the Report in CSV format. The downloaded Reports look as shown below. Glossary Acronym/Abbreviation Description/Full Form MIS Management Information System ITD Income Tax Department ITBA Income Tax Business Application TAN Tax Deduction/Collection Account Number TDS Tax Deducted at Source BO Back Office CPC Central Processing Centre Annexure II CENTRAL ACTION PLAN (CAP-II). QUICK REFERENCE GUIDE PART A- STEP BY STEP GUIDE Navigation to Business Intelligence Path: - Insight Portal Business Intelligence Central Action Plan (CAP-II) After successfully login to Insight, the user needs to navigate to Business Intelligence module. Navigate to BI Dashboard User will click on BI Dashboard tile to view multiple themes. Navigate to CAP II Report User will be navigated to different themes available in BI Module. User will click on Central Action Plan (CAP-II) tile. Navigate to Landing page of CAP-II Report User will be navigated to landing page of CAP-II report. User is required to select their charge from the dropdown. User will be required to click on the hyperlink to access the report. Navigate to different reports available under CAP-II User will be navigated to the report and on clicking the download hyperlink a pdf will be generated. Some of the sample screens and pdfs are as below. 5.a) Target Achievement Report (A1) 5.a) PDF download of Target Achievement Report (A1) 5.b) Tax Collection Key MIS (A.2) 5.c) PAN Base (B.1) 5.d) Filer Base (B.2) 5.e) Return Filing Summary (B.3) 5.f) Refund Issue Summary (B.4) 5.g) Scrutiny Summary (C.1) 5.h) Penalty Proceedings (C.2) 5.i) Rectification Summary (C.3) 5.j) Grievance Management Report (D.1) PART B: Data Field Description/Definitions A.1 Target Achievement Report Budget Target as per CAP Budget Target as per the central action plan. These figures will remain constant throughout the year. They will be changed if revised figures are received from Budget Division. Budget target amount is available at PR. CC (CCA) level only. Net Collection (C.Y.) (in Cr.) Collection after reducing the refund issued (Gross Collection - Refunds for the year) at Pr. CCIT (CCA) level. % Achievement (Net Collection/ Budget Target as per CAP) * 100 Net Collection (PYTD) (in Cr.) Net Collection PYTD (Previous Year till date) will show collection for the corresponding period of the immediately preceding year. Net Collection (P.Y.) (in Cr.) Net Collection achieved during the entire preceding year i.e. April to March of previous year. It will remain constant throughout the year. A.2 Tax collection Key MIS Major Head Major head is the bifurcation of direct tax into Corporate Tax and Income Tax. Minor Head Minor head is bifurcated into Advance Tax, TDS, SAT, Regular Tax, DDT, Others. Current F.Y. (YTD) (In Cr.) Gross collection for the current F.Y. till date. Previous Year (YTD) (In Cr.) Gross collection for the immediately preceding financial year till date. % Change % change in collection figures for the current F.Y. till date with respect to the figures for of the immediately preceding year (YTD). B.1 PAN Base A PAN Base at beginning of the year Count of PAN as on 1 April of the Current Year (Will be static for complete F.Y.) B PAN Base at beginning of the month Count of PAN as on last day of the previous month will be opening for the selected month C New PANS Added/Allotted during the month Count of PANs allotted during the selected month. D Old PANs Deleted during the month Count of PANs surrender/deleted during the selected month. E PANs Transfer In during the month Count of PANs transfer from selected Jurisdiction to another Jurisdiction during the selected month. F PANs Transfer Out during the month Count of PANs transfer to the selected Jurisdiction from another Jurisdiction during the selected month. G PAN Base at the end of the month (Cumulative figure) Count of PANs till the last date of the selected month. B.2 Filer Base A Return Filer Base at the beginning of the year Brought forward from closing of March month of previous year. {Return filers count who have filed any return in the last three financial years (from the year starting on 1st April). For e.g. For 1st April 2017 i.e. beginning of FY 2017-18, any person who filed return in any one or more year out of F.Y. 2014-15, 2015-16, and 2016-17 will be counted.} B Return Filer Base at the beginning of the month (Cumulative) Count of Filer as on last day of the previous month will be the opening for the selected month. C New filers added during the month Return Filers who filed Rol during the selected month but were not part of the filer base at the beginning of the year. D Transfer In during the month Change in Filer Base on account of transfer of PAN from other Jurisdictions during the selected month. E Transfer out during the month Change in Filer Base on account of transfer of PAN to other Jurisdictions during the selected month. F Filer Base at the end of the month (Cumulative) Filer Base at the end of the month is derived on a rolling 36-month basis. For example Base at the end of June, 2017 i.e 30th June 2017 will include any person who has filed return at-least once in the 36 month period from 1st July 2014 to 30th June 2017. B.3 Return Filing Summary A No. of Returns filed (Electronically) at the beginning of month (Cumulative) Count of returns filed at the beginning of the month showing cumulative figures for all month preceding to the selected month. (In the month of April, zero will be displayed) B Transfer In during the month (Cumulative) Increase in count of No. of Returns Filed on account transfer of PAN from other Jurisdictions during the selected month. C Transfer Out during the month (Cumulative) Decrease in count of No. of Returns Filed on account transfer of PAN to other Jurisdictions during the selected month. D No. of Returns filed (Electronically) up to the end of month (Cumulative) Count of returns filed up to the end of selected month showing cumulative figures of returns till the selected month. (For E.g. For the Month of July figure includes Returns filed from 1st April to 31st July of the Year) G Out of D, First time Filers Count of filers who had never filed any return in any of the previous years and filed ITR for the first time. H1 Out of D, Returns showing income less than equals to 10 Lacs This column displays counts of returns showing income (Total Taxable Income) less than equals to 10 Lacs. H2 Out of D, Returns showing income above 10 Lacs up to 50Lacs This column displays counts of returns showing income (Total Taxable Income) above 10 Lacs up to 50Lacs. H3 Out of D, Returns showing income above 50 Lacs up to 1Cr. This column displays count of returns showing income (Total Taxable Income) above 50 Lacs up to 1Cr. H4 Out of D, Returns showing income above 1Cr. Up to 10Cr. This column displays counts of returns showing income (Total Taxable Income) above 1Cr. Up to 10Cr. H5 Out of D, Returns showing income above 10Cr. Up to 50Cr. This column displays counts of returns showing income (Total Taxable Income) above 10Cr. Up to 50Cr. H6 Out of D, Returns showing income above 50Cr. Up to 100Cr. This column displays counts of returns showing income (Total Taxable Income) above 50Cr. Up to 100Cr. J7 Out of D, Returns showing income above 100Cr. This column displays count of returns showing income (Total Taxable Income) above 100Cr. K Out of D, Returns filed u/s 148 This column displays the returns filed u/s 148. L Out of D, Returns filed u/s 139 (8A) This column displays the updated returns filed u/s 139 (8A). M Out of Returns filed up to the end of month, Returns filed u/s 139 (5) This column will display the revised returns filed u/s 139 (5). N Out of Returns filed up to the end of month,, Returns filed under any other sections This column will displays the returns filed under any other section. {Section other than 139(1), 148, 139(5) and 139 (8A)} B.4 Refund Issue Summary A Count of Refunds issued (Paid) during the month Displays the count of refund issued during the selected month. B Amount of Refund issued (Paid) during the month Amount of Refund issued (Paid) during the selected month. C Count of Refunds issued (Paid) up to the end of the month Displays the count of cumulative refund issued up to the end of the selected month. D Amount of Refunds issued (Paid) up to the end of the month Amount of Refund issued (Paid) up to the end of the selected month. C1. Scrutiny Assessment A B/f Cases Pending as on beginning of the year The count of pending scrutiny (notice u/s 143(2)) cases at the last day of the immediately preceding F.Y. and brought forward at the beginning of the current F.Y. It will remain same throughout the year. B B/f Cases Pending as on beginning of the month Count of pending cases as on last day of the previous month brought forward as pending count as on beginning of the selected month. C Addition of cases during the month New scrutiny cases initiated during the selected month. D Transfer In during the month Increase in number of Scrutiny Cases on account of transfer of PAN from other Jurisdictions during the selected month. E Transfer Out during the month Decrease in number of Scrutiny Cases on account of transfer of PAN from other Jurisdictions during the selected month. F No. of Cases Completed/Disposed during the month Count of scrutiny cases where order has been passed during the selected month. G No. of cases Pending at the end of the month Pendency at the end of the selected month will be derived from Opening balance of the month + Additions during the month +Transfer In - Transfer Out - Disposals during the month. H Time Barring out of G Count of Scrutiny cases getting time barred in the current F.Y out of the cases pending cases at the end of the month. C.2 Penalty Proceedings A No. of Cases Pending at the beginning of the year The count of pending penalty cases at the last day of immediately preceding F.Y. and brought forward at the beginning of the current F.Y. It will remain same throughout the year. B No. of Cases Pending at the beginning of the month Count of pending cases as on last day of the previous month brought forward as pending count as on beginning of the selected month. C Addition of cases during the month New penalty cases initiated during the selected month. D Transfer In during the month Increase in number of Penalty Cases on account of transfer of PAN from other Jurisdictions during the selected month. E Transfer Out during the month Decrease in number of Penalty Cases on account of transfer of PAN from other Jurisdictions during the selected month. F No. of Cases Penalty levied Completed /Disposed during the month Count of penalty cases where orders has been passed during the selected month. G No. of cases Pending at the end of the month Pendency at the end of the selected month will be derived from Opening balance of the month + Additions during the month+ Transfer In - Transfer Out - Disposals during the month C.3 Rectification Summary A No. of Cases Pending at the beginning of the year Brought forward from closing of March month immediately preceding F.Y. and brought forward at the beginning of the current F.Y. It will remain same throughout the year. B No. of Cases Pending as on beginning of the month Brought forward cases from the closing of previous month. C Addition of cases during the month Rectification filed during the selected month. D Transfer In during the month Increase in rectification proceedings on account of transfer of PAN from other Jurisdictions during the selected month. E Transfer Out during the month Decrease in rectification proceedings on account of transfer of PAN to other Jurisdictions during the selected month. F No. of Cases Completed/Disposed during the month Cases closed during the selected month. G No. of cases Pending at the end of the month Pendency at the end of the selected month will be derived from Opening balance of the month + Additions during the month + Transfer In - Transfer Out - Disposals during the month D.1 Grievances Management Grievances only include e-Nivarans filed on the E-Filing Portal. CPGRAMS integration is a WIP A Pending as on 1st April of FY Brought forward from closing of March month immediately preceding F.Y. and brought forward at the beginning of the current F.Y. It will remain same throughout the year. B Pending as on 1st day of the month Brought forward cases from the closing of previous month. C Addition during the month Grievances filed during the selected month. D Disposal during the month Grievances disposed of during the selected month. E Disposal till the end of month Grievances disposed of till the end of the selected month. (For E.g. In the Month of July includes grievances disposals during April + May + June + July). F Pending at end of month Carried forward pending cases to the next month. NOTE : Apart from the fields in the various sub-reports of provisional CAP-II, further additions of sub-reports and data fields are planned for in the subsequent months. The definitions and the descriptions will be provided as and when these additional data fields are included in the reports. The logic employed for calculating the figures in the various data fields of the CAP-II may also be updated if required.