Central Government Employees must file Immovable Property Return by 31.01.2015.

Day after tomorrow, Ministry of Personnel, Public Grievances and Pensions Department of Personnel & Training has issued an office memorandum stating that Central Government Employees will be required to file annual property return as per existing provisions of CCS (Conduct) Rules, 1964 also. According to this Office Memorandum dated 16th January, 2015 all CSS Officers of Central Government are directed to file immovable property return by 31.1.2015.  The Office Memorandum is as under :

IMMEDIATE

No.25/1/2015-CS.II(C)

Government of India

Ministry of Personnel, Public Grievances and Pensions

Department of Personnel & Training

3rd Floor, Lok Nayak Bhavan,

Khan Market, New Delhi – 110003

Dated : 16th January, 2015.

OFFICE MEMORANDUM

Subject : Immovable Property Return for the year 2014 (as on 31.12.2014) – submission through cscms.nic.in – regarding.

The undersigned is directed to state that, as all are aware, CS.II Division, Department of Personnel & Training is the custodian of Annual Immovable Property Return (IPR) in respect of CSS officers of Under Secretary and above levels.

2. As Ministries / Departments are aware that all Government servants are now required to file information and returns regarding movable and immovable property under the Lokpal and Lokayuktas Act, 2013. In this regard, queries have been received as to whether there is any need for public servants to file property returns under the CCS (Conduct) Rules, 1964, in addition to information and returns under the Lokpal and Lokayuktas Act, 2013. The matter has been examined in this Department and it has since been clarified vide O.M.No. 407/12/2014 –AVD –IV (B) dated 13.01.2015 (Para 7 (b) of the OM refers) that Govt. servants will be required to file annual property return as per existing provisions of CCS (Conduct) Rules, 1964 also. Accordingly, all CSS Officers are directed to file immovable property return by 31.1.2015.

3. As already informed, IPR should be submitted by all CSS Officers through the Web Based Cadre Management System which is hosted at cscms.nic.in Print out of the IPR submitted online in respect of US and above level officers of CSS should also be submitted to CS.I Division as it being the custodian of IPR of these officers. The procedure for filing IPR is reiterated as under :

(i) Login to the system at cscms.nic.in by using the userid and password. In case of any difficulty in login please contact the nodal officer of the Ministry / Department for assistance. The generic Userid is eight digit date of birth followed by first four letters of name. Userid is also the employee code assigned to individual officers in the web based system. If the password is blocked, nodal officers can reset the password of individual employees by using the ‘reset password’ facility in the Tools Menu on the top of the screen. They can also provide ‘Employee Code’ from the system to individual officers to enable them to login to the system.

(ii) Verify whether personal details are reflected in the system correctly. To verify the details click on the ‘Employee Details’ button. If the details are not correct, first have them rectified through Admin. Division of concerned Department before processing further.

(iii) Click ‘IPR’ button on the top and then click on ‘Immovable Property Returns’ icon;

(iv) Click ‘Add button’ and select IPR Year ‘2014’ ;

(v) In case the officer does not own any immovable property in terms of CCS (Conduct) Rules, click ‘Submit NIL Report’ button ;

(vi) In case the officer owns any immovable property click ‘Add New Property Details’. If the officer owns more than one property the procedure has to be repeated till all the property details are added ;

(vii) After adding property details as mentioned above, click ‘Close’ button ;

(viii) Then click ‘Final Submission of IPR’ to submit the report ;

(ix) Select ‘2014’ under ‘IPR Year’ and click ‘View’. The report as submitted by the officer will be viewed. Then click ‘Print Report’ at the bottom of the screen to take a print out of the report. Sign the hardcopy of the report and submit to Admin Division / Vigilance Division of the Department who will in turn forward the same to CS.I Division for records ; and,

(x) In case IPR is already submitted online last year, first click ‘Add button’ and then click ‘Copy Property Details from Last Year’s IPR for Current Year’ button. Thereafter click ‘modify’ button and submit it, if there is no change in the IPR details furnished last year. In case IPR is submitted online for the first time, then do not click the button ‘Copy Property Details from Last Year’s IPR for Current Year’ instead click ‘Add New Property Details’.

4. Ministries / Departments are requested that the contents of this O.M. may be widely circulated to the notice of all CSS officers working under their control. They should also ensure that the IPR for the year 2014 (as on 31.12.2014) is submitted by all officers within the stipulated period of 31.01.2015 without fail. Only the print out taken from the IPR module of the web based cadre management system in respect of Under Secretary and above level officers CSS should be forwarded to CS.I Division for records.

5. In case of any difficulty, please contact CMC officials who have developed Web Based Cadre Management System at Telephone No.24629890.

sd/-

(Kameshwar Mishra)

Under Secretary to the Government of India

Source : http://www.persmin.gov.in

Verification of PAN in TDS Statements filed for FY 2011, 2012 and 2013

CPC (TDS) has issued an advisory communication to the deductors stating about the verification of PAN in TDS Statements filed for FY 2011, 2012 and 2013.

The issued communication has been given below:

Dear Deductor,(TAN: XXXXXXXXXXXX)

As per the records of the Centralized Processing Cell (TDS), discrepancies have been observed with respect to your TAN in the “TDS claimed by the taxpayers in their Income Tax Returns” vis-á-vis “Tax Credits available as per 26AS Statements”, for the Financial Years 2011, 2012 and 2013.

The above discrepancies have arisen due to the difference in the TDS claimed by the taxpayers in their Income Tax Returns vis-á-vis TDS reported by you in the quarterly TDS Statements. You may be aware that the transactions, available in 26AS statements, are based on the information reported by you in the TDS statements.

The discrepancies observed against your TAN are attached in the following format, to enable you to check your records for respective PANs and take appropriate action.

CPC (TDS) Advisory to deductors making TDS payment through multiple challans in a month

CPC (TDS) has issued an advisory communication to deductors stating about the establishment of  processing logic in the system that can accept a Single Challan per month for reporting of Tax Deposited.

The issued communication has been given below:

Dear Deductor,(TAN: XXXXXXXXXXXX)

As per the records of the Centralized Processing Cell (TDS), it has been observed that you have used multiple challans in a month for payment of Tax Deducted.

For Deductors’ convenience, CPC(TDS) has established processing logic in the system that can accept a Single Challan per month for reporting of Tax Deposited in following circumstances :

1. Situation 1: Where Payment of Tax Deducted is required under “different sections” of the Income Tax Act, 1961:

  • The CPC (TDS) system gives credit of TDS against different sections of the Act, even though a specific section has been quoted in the challan.
  • Example: The challan used for payment of TDS relevant to Section 192 of the Act can also be used for the purpose of reporting tax deposited under Section 194 of the Act also.
Situation prior to Financial Year 2012-13 Consumption of Challan in TDS Statement on the basis of Section quoted in the Challan details
Situation with effect from Financial Year 2012-13 Section quoted in Challan, at the time of depositing Tax deducted/ collected is irrelevant for the purpose of consumption in TDS Statement

2. Situation 2: Where Payment of Tax Deducted is required for “different Assessment Years”:

  • In case tax has been deposited more than the required tax deducted at source for a particular Assessment Year, the excess amount of tax can be claimed in the following quarters of the relevant year. The balance amount if any can be carried forward to the next year for claim in the TDS statement.
  • Example: If excess payment of Tax has been made in Quarter 1 of financial year 2013-14, the same can be used for Quarter 2, 3&4 of F.Y. 2013-14 as well as for Q1 to Q4 of F.Y.2014-15. The excess amount of tax paid in Q1 of F.Y.2013-14 can also be used for payment of tax default of Q1 to Q4 of F.Y.2012-13.

3. Situation 3: Where different challans have been used for the purpose of reporting multiple Deductees associated with “different branches with same TAN”:

  • The deductor may have used multiple challans for reporting multiple deductees associated with different branches, in the TDS Statement.
  • A single challan can be used for the purpose of reporting Tax Deducted for such deductees.
  • Example: If a Bank has multiple branches with same TAN, payment of Tax Deducted can be made by a single challan and all the deductees can be tagged using the same.

Based on the above information, you may use a single challan in a month towards payment of Tax Deposited. For any assistance, you can write to ContactUs@tdscpc.gov.in or call our toll-free number 1800 103 0344.

CPC (TDS) is committed to provide best possible services to you.

CPC (TDS) TEAM

CPC (TDS) follow up for closing Short Payment Default due to Insufficient Challans

CPC (TDS) has observed from its records that there are outstanding Short Payment Defaults with respect to TDS Statements filed by deductors.  The Short Payment Defaults are due to “Insufficient Challans”.

CPC (TDS) has released a follow up communication to deductors in this regard which has been given below:

Dear Deductor, (TAN: XXXXXXXXXXXX)

As per the records of the Centralized Processing Cell (TDS), there are outstanding Short Payment Defaults exceeding Rupees 1 Crore with respect to TDS Statements filed by you from Financial Year 2007-08 onwards.

The referenced Short Payment Defaults are due to “Insufficient Challans”. This could be due to the following reasons:

  • You have adequate balance available in OLTAS challans, however, some other challans may have been incorrectly used, which are already consumed.
  • You have tried to consume more than the available challan amount for reporting TDS deducted in the statements.

In this respect, you are requested to take not of the following provisions of the Income Tax Act, 1961:

Consequences of failure to pay the demand:

  • As per the provisions of section 220 of the Act, Any amount, specified as payable in a notice of demand shall be paid within thirty days of the service of the notice.
    • If the amount specified in any notice of demand is not paid within the period limited under sub-section (1), the assessee shall be liable to pay simple interest at one per cent for every month or part of a month comprised in the period commencing from the day immediately following the end of the period mentioned in sub-section (1) and ending with the day on which the amount is paid.
  • If any person fails to deduct or pay the whole or any part of the tax, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to deduct or pay under Section 271C of the Act.
  • Failure to pay tax to the credit of Central Government is punishable with fine as per the provisions of section 276B/ 276BB.
  • Section 278A of the Act prescribes for punishment for second and subsequent offences, if any person has been convicted of an offence under section 276B.

Action to be taken at the earliest:

  • Download the Justification Report from our portal TRACES to view your latest outstanding demand. Please click here for assistance on downloading the Justification Report.
  • Use Challan ITNS 281 to pay the above demand with your relevant Banker, if there are no challans available for consumption.
  • If there are unconsumed Challans available, please use Move Deductee facility using Online Corrections, as specified below
  • Download the Conso File from our portal. Please use the e-tutorials for necessary help
  • Prepare a Correction Statement using the latest Return Preparation Utility (RPU) and File Validation Utility (FVU).
  • Submit the Correction Statement at TIN Facilitation Centre.
  • You can use the Online Corrections facility on TRACES to submit corrections, to payoff the demand. To avail the facility, please Login to TRACES and navigate to Defaults tab to locate Request for Correction from the drop-down list. You can refer to our e-tutorials for necessary help

For any further assistance, you can also write to ContactUs@tdscpc.gov.in or call our toll-free number 1800 103 0344.

CPC (TDS) is committed to provide best possible services to you.

CPC (TDS) TEAM

Basic principles of TDS Compliance

Given below are the basic principles of TDS compliance:

  1. Deduction/ Collection of Tax at Correct Rates.
  2. Timely Deposit of Tax Deducted at Source.
  3. Accurate Reporting of data related to tax deductions/ collections made.
  4. Submission of TDS Statements within the due dates.
  5. Verification and Issuance of TDS Certificates within time.
  6. CPC (TDS) is now sending “Intermediate Default Communication” for PAN Errors and Short Payments, which can be corrected during the interim period of a week of filing TDS Statements, before CPC (TDS) proceeds with computing Defaults for the relevant statement.
  7. User-friendly Online Correction facility can be used for Correction of Deductees, Tagging Unmatched Challans and Payment of Fees/ Interest. (Please navigate to Defaults tab to locate Request for Correction from the drop-down menu. For any assistance, please refer to the e-tutorial available on TRACES).
  8. Aggregated TDS Compliance Report assists the PAN of the Deductor to administer TDS Defaults for associated TANs and to take appropriate action.
  9. The Deductor’s Dashboard provides you all necessary information to assist you in “Compliance Self-Assessment” and to take appropriate action.
  10. Non-filing Self-declaration can be made by navigating to Statements / Payments menu and submit details under Declaration for Non-Filing of Statements.
  11. PAN Verification and Consolidated TAN – PAN File facility on TRACES can be used for verifying the deductees.
  12. The Conso Files and Justification Reports downloaded from TRACES help you to identify errors in submission of revised Quarterly TDS Statements.