Processing of returns filed during F.Y. 2013-14 getting time barred on 31.3.2015 on Standalone TMS/Online TMS (category 2) in ITD application

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..... oreign technicians filed by representative assessees, the CBDT has approved 'Online TMS(category 2)' for processing of such returns. Therefore, an online 'Online TMS(category 2)' functionality has been provided in ITD-AST application under AST TMS Online TMS - Category 2. 3. Under 'Online TMS(category 2)', credits of TDS (26AS) and challans under OLTAS are not allowed th .....

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..... the cases do not have valid PANs. Only time barring cases which could not be processed in AST would be allowed to be processed in 'Online TMS(categoyy 2)' upto 31.03.2015. 5. The procedure has been enumerated in the user manual available on itaxnet and ITO. This functionality may be brought to the knowledge of officers working in your charge. LETTER [DGIT(S)/DIT(S)-3/AST/TMS/17/201 .....

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