Processing of returns filed in F.Y. 2013-14 getting time barred on 31-3-2015 on online TMS in ITD Application

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..... . The reasons submitted by field formations are broadly categorized as under: 1.1 Category 1 : In this category of cases, the PAN is a genuine and the returns are not processed in the CPC/AST due to technical hindrances as mentioned below. (i) PAN under migration (ii) PAN is deleted in de-duplication process (iii) PAN is under de-duplication or restoration. 1.2 Category 2 : .....

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..... ing in category 1 2 are different in nature having different system related challenges. Therefore, two separate functionalities namely Online TMS (category 1) and Online TMS (category 2) has been developed. The key features of which are described in the following paras. 3. Online TMS(category1) : This functionality caters the cases mentioned in para 1.1. The key features of the software a .....

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..... to delete the return in AST before initiate processing under this category. The path for the same is AST TMS Online TMS-Category 1. 4. Online TMS(category 2) : This functionality caters the cases mentioned in para 1.2. Under this category, credits of TDS (26AS) and challans under OLTAS are not allowed through System. Moreover, the PAN mentioned in the return either do not belong to asses .....

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