Friday, November 30, 2012

[aaykarbhavan] Re: [casofpune] How to view 26AS for new user, Judgments



INCOME TAX REPORTS (ITR)
Volume 349 Part 3 (Issue dated 3-12-2012)
SUBJECT INDEX TO CASES REPORTED IN THIS PART
SUPREME COURT
Bad debt --Provision for non-performing asset--Not allowable as bad debt--Not allowable as business loss--Income-tax Act, 1961, ss. 28, 36(1)(viia), Expln .-- Sundaram Finance Ltd . v. Asst. CIT . . . 356
----State industrial development corporation--Promoting joint sector company--Company declared sick and eventually wound up--Bad debt to be allowed--Income-tax Act, 1961, s. 36(1)(vii), (2)(i)(b) (before amendment w. e. f. 1-4-1989)-- Kerala State Industrial Development Corporation Ltd . v . CIT . . . 365
Income --True legal character of receipt to be seen--Sums collected from customers towards possible sales tax liability on basis that sums refundable if assessee found not liable to sales tax--Not placed in separate interest-bearing account but forming part of business turnover--Sums constitute income-- Sundaram Finance Ltd . v . Asst. CIT . . . 356
Industrial undertaking --Undertaking having three units--Assessee maintaining consolidated accounts--Deduction claimed in respect of one unit--No provision prescribing accounts to be maintained unit-wise--But in interest of justice, direction to work out unit-wise profits and grant of deduction on basis thereof--Income-tax Act, 1961, ss. 80HH, 80-I-- CIT v. Bongaigaon Refinery and Petrochemical Ltd. . . . 352
Investment allowance --Condition precedent for grant--“Productionâ€--Assessee must lead evidence to show process undertaken by it was production--Mining, polishing and export of granites--No evidence to show production--Matter remanded--Income-tax Act, 1961, s. 32A-- Vijay Granites P. Ltd . v. CIT . . . 350
Penalty --Concealment of income--Suit by bank settled by consent terms for sum less than sum shown as outstanding to bank in assessee’s books--Not a case of concealment of income or furnishing inaccurate particulars of income--Penalty not attracted--Income-tax Act, 1961, s. 271(1)(c)-- Northland Development and Hotel Corporation v . CIT . . . 363
Rectification of mistakes --Industrial undertaking--Special deduction--Computation of profits--Assessment allowing deduction on profits before setting off carried forward losses--Rectification to restrict deduction to profits after such set off--Matter debatable at the time--Rectification not permissible--Income-tax Act, 1961, ss. 80-IA, 154-- Dinosaur Steels Ltd. v . Joint CIT . . . 360
HIGH COURTS
Appeal --Powers of appellate authorities--Appellate authorities have power to consider claim not made in return--Income-tax Act, 1961-- CIT v . Pruthvi Brokers and Shareholders P. Ltd . (Bom) . . . 336
Assessment --Intimation on basis of return--No power to disallow claim for lack of proof of claim--When proof is required notice for production of evidence in support of return to be issued--Order under section 143(1)(a) to be set aside--Income-tax Act, 1961, s. 143(1)(a), proviso (i), cl. (iii)-- Easter Industries Ltd . v . Union of India (Delhi) . . . 324
Business expenditure --Rents and rates--Expenditure on hiring space on hoardings--Not deductible as rent--Expenditure not deductible as advertisement or publicity or sales promotion--Not deductible as business expenditure--Income-tax Act, 1961, ss. 30, 37-- Bakelite Hylam Ltd. v . CIT (AP) . . . 317
----Statutory dues--Deduction only on actual payment--Assessee showing details of payment--Section 43B not applicable--Income-tax Act, 1961, s. 43B-- Easter Industries Ltd. v . Union of India (Delhi) . . . 324
Exemption --Export--Exemption under section 10A--Finding that unit in export processing zone was not formed by splitting up existing unit--Exemption granted in earlier years--No change in facts--Assessee entitled to exemption for subsequent years--Income-tax Act, 1961, s. 10A-- CIT v. Western Outdoor Interactive P. Ltd .  (Bom) . . . 309
Export --Special deduction under section 80HHC--Condition precedent--Export of articles out of India and receipt of payment in convertible foreign exchange--Both conditions must be fulfilled--Sale of articles to UNICEF in India for use in India--Payment received in convertible foreign exchange but no export of articles out of India--Assessee not entitled to special deduction under section 80HHC--Income-tax Act, 1961, s. 80HHC-- Indian Del. P. Ltd . v. CIT (Delhi) . . . 330
Income-tax --General principles--Benefit granted for a number of years--No change in facts--Benefit not withdrawn--Assessee entitled to benefit in subsequent years-- CIT v . Western Outdoor Interactive P. Ltd . (Bom) . . . 309
Interpretation of taxing statutes --Strict interpretation-- Bakelite Hylam Ltd . v. CIT (AP) . . . 317
Precedent --Effect of decision of Supreme Court in CIT v. Gurjargravures P. Ltd . [1978] 111 ITR 1 (SC)-- CIT v . Pruthvi Brokers and Shareholders P. Ltd .  (Bom) . . . 336
Search and seizure --Warrant of authorisation--Law applicable--Effect of amendment of section 132(1) w. e. f. 1-6-1994--Additional Director has power to issue authorisation--Income-tax Act, 1961, s. 132(1)-- CIT v . Trilochan Pratap Singh (All) . . . 314
AUTHORITY FOR ADVANCE RULINGS
Association of persons --Whether formed--To be decided on facts-- Alstom Transport SA , In re . . . 292
Contracts --Interpretation--To be read as whole-- Alstom Transport SA, In re . . . 292
International transactions --Transfer pricing--Provisions applicable although capital gains not chargeable in terms of DTAA--Income-tax Act, 1961, ss. 92 to 92F-- Armstrong World Industries Mauritius Multiconsult Ltd. , In re . . . 303
Non-resident --Capital gains--Buy back of shares by Indian subsidiary of shares held in it by holding Mauritius company--Gains not chargeable in India--That holding company incorporated in Mauritius and investment made through it to take advantage of the DTAA not ground to deny benefit under DTAA--Transaction not exempt under section 47(iv)--Income-tax Act, 1961, ss. 45, 47(iv), 90(2)--Double Taxation Avoidance Agreement between India and Mauritius, art. 13(4)-- Armstrong World Industries Mauritius Multiconsult Ltd ., In re . . . 303
----Taxability in India--Consortium of four bidding in tender and awarded contract for design, manufacture, supply, installation, testing and commissioning of signalling/train control and communication systems for Bangalore Metro Rail Corporation--Composite contract--Consortium taxable as association of persons--Applicant responsible for offshore services and supplies--Not entitled to divide contract and seek to be exempted--Income-tax Act, 1961, s. 2(31)--Double Taxation Avoidance Agreement between India and France-- Alstom Transport SA , In re . . . 292
 
ITR'S TRIBUNAL TAX REPORTS (ITR (TRIB))
Volume 20 : Part 3 (Issue dated : 3-12-2012)
SUBJECT INDEX TO CASES REPORTED IN THIS PART
Assessment --Notice--Limitation--Return of income--Electronic filing--Time for transmitting to Centralised Processing Centre extended to December 31, 2010 or 120 days from date of uploading return whichever is later--Return uploaded on September 25, 2009 and form ITR-V received by Centralised Processing Centre on November 29, 2010--Within prescribed time--Date of filing of return relates back to date on which return was electronically uploaded--Notice under section 143(2) served beyond six months from end of financial year in which return furnished--Assessment invalid--Income-tax Act, 1961, s. 143(2)--Circular No. 3 of 2009 dated 21-5-2009--Centralised Processing of Returns Scheme, 2011-- E. K. K. and Co. v. Assistant CIT (Cochin) . . . 325
Bad debt --No evidence that debt was for purposes of business--Bad debt not deductible--Income-tax Act, 1961, s. 36-- Siltex India v. ITO (Mumbai) . . . 300
----Provision for doubtful debts made in profit and loss account--Claim allowable--Income-tax Act, 1961, s. 36(1)(vii)-- KEC International Ltd. v. Deputy CIT (Mumbai) . . . 282
Book profit --Export--Special deduction--Profit eligible for deduction under section 80HHC to be computed on basis of adjusted book profit not on basis of profit computed under normal provisions of the Act--Income-tax Act, 1961, ss. 80HHC, 115JA-- KEC International Ltd. v. Deputy CIT (Mumbai) . . . 282
Business expenditure --Payment of professional fees paid to consultant for upgradation of management information system in connection with existing business--As revenue expenditure--No adverse material doubting genuineness of work--Claim not to be disallowed merely there were no agreements--Correspondence and report of consultant placed on record--Claim to be allowed after verification of bills and quantum expenditure--Income-tax Act, 1961-- KEC International Ltd. v. Deputy CIT (Mumbai) . . . 282
----Pre-operative expenses in relation to foreign projects--Allowable--Income-tax Act, 1961-- KEC International Ltd. v. Deputy CIT (Mumbai) . . . 282
----Sales commission--Evidence that commission agents had rendered services--Sales commission deductible--Income-tax Act, 1961, s. 37-- Suzlon Energy Ltd. v. Deputy CIT (Ahmedabad) . . . 391
Business loss --No details furnished regarding loss--Loss not deductible--Income-tax Act, 1961-- Siltex India v. ITO (Mumbai) . . . 300
Capital or revenue expenditure --Expenses on payments under voluntary retirement scheme--Allowable as revenue expenditure-- KEC International Ltd. v. Deputy CIT (Mumbai) . . . 282
Cash credits --Appeal to Appellate Tribunal--Tribunal remanding matter to Assessing Officer--Assessing Officer enhancing amount relating to cash credits after verification--Justified--Income-tax Act, 1961-- Siltex India v. ITO (Mumbai) . . . 300
----Burden of proof--Burden on assessee to prove genuineness of credits--Names and details regarding seven credits furnished--No details furnished with regard to one credit--Details of seven creditors not verified--Duty of Commissioner (Appeals) to have got verification done--Matter remanded--Income-tax Act, 1961, s. 68-- Siltex India v. ITO (Mumbai) . . . 300
Deduction of tax at source --Fees for technical services--State electricity board unbundled into transmission company, power generation company and distribution companies--Transmission charges paid by distributing company to transmission company--Not fees for technical services or rent for use of assets--Load despatch centre formed as co-ordinating body and functioning with personnel on deputation from transmission company--Payment by distribution company for use of personnel under direction of State Government--Not payment for technical services--Income-tax Act, 1961, ss. 194-I, 194J, 201(1), (1A)-- Bangalore Electricity Supply Co. Ltd. v. ITO (TDS) (Bangalore) . . . 365
Depreciation --Debited in profit and loss account but not claimed--Total gross income to be computed in accordance to provisions of sections 30 to 43D--Income-tax Act, 1961, s. 32-- KEC International Ltd. v. Deputy CIT (Mumbai) . . . 282
Export --Special deduction--Profit from trading export and loss from manufacturing export--Deduction only from net profit from both activities--Income-tax Act, 1961, s. 80HHC-- KEC International Ltd. v. Deputy CIT (Mumbai) . . . 282
Income --Computation of income--Disallowance of expenditure incurred on earning non-taxable income--Computation of disallowance--Law applicable--Rule 8D applicable from assessment year 2008-09--Prior to assessment year 2008-09 reasonable amount to be disallowed--Income-tax Act, 1961, s. 14A--Income-tax Rules, 1962, r. 8D-- Great Eastern Shipping Co. Ltd. v. Additional CIT (Mumbai) . . . 351
----Computation of income--Disallowance of expenditure on earning non-taxable income--No disallowance from dividends from foreign companies--No nexus between interest-bearing loans and investment in Indian subsidiaries--Interest cannot be disallowed--Proportionate disallowance of remuneration to directors--Income-tax Act, 1961, s. 14A-- Suzlon Energy Ltd. v. Deputy CIT (Ahmedabad) . . . 391
Industrial undertaking --Special deduction under section 80-IB--Computation of special deduction--Interest income not derived from industrial undertaking--Not includible for purpose of computation--Net interest to be reduced from profits of business--Duty drawback equal to duty paid--Includible for purposes of computation--Income-tax Act, 1961, s. 80-IB--Suzlon Energy Ltd. v. Deputy CIT (Ahmedabad) . . . 391
----Special deduction--Computation of--Electricity generated by assessee consumed captively or sold to Electricity Board at pre-determined price--Board selling electricity at higher rate which represents market value--Profit and gains for purpose of deduction to be computed on basis of such market value--Income-tax Act, 1961, s. 80-IA-- Sri Matha Spinning Mills P. Ltd. v. Deputy CIT (Chennai) . . . 317
Interest on borrowed capital --Investment in shares and mutual funds income from which exempt--Disallowance of interest paid on borrowings--Matter to be considered in light of section 14A--Quantum of adjustment for purpose of section 115JA to depend on actual interest disallowed--Matter remanded--Income-tax Act, 1961, ss. 14A, 115JA-- KEC International Ltd. v. Deputy CIT (Mumbai) . . . 282
Interest on borrowed fund --Advance of interest-free loans to subsidiary--Disallowance mostly on account of opening balance which had already been deleted by Tribunal in earlier year--Advances small compared to current profit--No justification for disallowance--Income-tax Act, 1961-- KEC International Ltd. v. Deputy CIT (Mumbai) . . . 282
Shipping --Computation of income--Interest attributable to non-tonnage business--Deductible--Income-tax Act, 1961-- Great Eastern Shipping Co. Ltd. v. Additional CIT (Mumbai) . . . 351
----Tonnage tax scheme--Write back of sundry credit balances and prior period expenses--Interest on loans to employees--Income from core activity and not taxable separately--Reimbursement of container costs--Not assessable--Interest on surplus funds assessable under section 56--Reasonable expenses deductible--Gains on sale of ships assessable as capital gains--Income-tax Act, 1961, ss. 45, 56, Chapter XII-G-- Shipping Corporation of India Ltd. v. Additional CIT (Mumbai) . . . 332
 
SECTIONWISE INDEX TO CASES REPORTED IN THIS PART
Income-tax Act, 1961 :
S. 14A --Income--Computation of income--Disallowance of expenditure incurred on earning non-taxable income--Computation of disallowance--Law applicable--Rule 8D applicable from assessment year 2008-09--Prior to assessment year 2008-09 reasonable amount to be disallowed-- Great Eastern Shipping Co. Ltd. v. Additional CIT (Mumbai) . . . 351
----Income--Computation of income--Disallowance of expenditure on earning non-taxable income--No disallowance from dividends from foreign companies--No nexus between interest-bearing loans and investment in Indian subsidiaries--Interest cannot be disallowed--Proportionate disallowance of remuneration to directors-- Suzlon Energy Ltd. v. Deputy CIT (Ahmedabad) . . . 391
----Interest on borrowed capital--Investment in shares and mutual funds income from which exempt--Disallowance of interest paid on borrowings--Matter to be considered in light of section 14A--Quantum of adjustment for purpose of section 115JA to depend on actual interest disallowed--Matter remanded-- KEC International Ltd. v. Deputy CIT (Mumbai) . . . 282
S. 32 --Depreciation--Debited in profit and loss account but not claimed--Total gross income to be computed in accordance to provisions of sections 30 to 43D-- KEC International Ltd. v. Deputy CIT (Mumbai) . . . 282
S. 36 --Bad debt--No evidence that debt was for purposes of business--Bad debt not deductible-- Siltex India v. ITO (Mumbai) . . . 300
S. 36(1)(vii) --Bad debt--Provision for doubtful debts made in profit and loss account--Claim allowable-- KEC International Ltd. v. Deputy CIT (Mumbai) . . . 282
S. 37 --Business expenditure--Sales commission--Evidence that commission agents had rendered services--Sales commission deductible-- Suzlon Energy Ltd. v. Deputy CIT (Ahmedabad) . . . 391
S. 45 --Shipping--Tonnage tax scheme--Write back of sundry credit balances and prior period expenses--Interest on loans to employees--Income from core activity and not taxable separately--Reimbursement of container costs--Not assessable--Interest on surplus funds assessable under section 56--Reasonable expenses deductible--Gains on sale of ships assessable as capital gains-- Shipping Corporation of India Ltd. v. Additional CIT (Mumbai) . . . 332
S. 56 --Shipping--Tonnage tax scheme--Write back of sundry credit balances and prior period expenses--Interest on loans to employees--Income from core activity and not taxable separately--Reimbursement of container costs--Not assessable--Interest on surplus funds assessable under section 56--Reasonable expenses deductible--Gains on sale of ships assessable as capital gains-- Shipping Corporation of India Ltd. v. Additional CIT (Mumbai) . . . 332
Chapter XII-G --Shipping--Tonnage tax scheme--Write back of sundry credit balances and prior period expenses--Interest on loans to employees--Income from core activity and not taxable separately--Reimbursement of container costs--Not assessable--Interest on surplus funds assessable under section 56--Reasonable expenses deductible--Gains on sale of ships assessable as capital gains-- Shipping Corporation of India Ltd. v. Additional CIT (Mumbai) . . . 332
S. 68 --Cash credits--Burden of proof--Burden on assessee to prove genuineness of credits--Names and details regarding seven credits furnished--No details furnished with regard to one credit--Details of seven creditors not verified--Duty of Commissioner (Appeals) to have got verification done--Matter remanded-- Siltex India v. ITO (Mumbai) . . . 300
S. 80HHC --Book profit--Export--Special deduction--Profit eligible for deduction under section 80HHC to be computed on basis of adjusted book profit not on basis of profit computed under normal provisions of the Act-- KEC International Ltd. v. Deputy CIT (Mumbai) . . . 282
----Export--Special deduction--Profit from trading export and loss from manufacturing export--Deduction only from net profit from both activities-- KEC International Ltd. v. Deputy CIT (Mumbai) . . . 282
S. 80-IA --Industrial undertaking--Special deduction--Computation of--Electricity generated by assessee consumed captively or sold to Electricity Board at pre-determined price--Board selling electricity at higher rate which represents market value--Profit and gains for purpose of deduction to be computed on basis of such market value-- Sri Matha Spinning Mills P. Ltd. v. Deputy CIT (Chennai) . . . 317
S. 80-IB --Industrial undertaking--Special deduction under section 80-IB--Computation of special deduction--Interest income not derived from industrial undertaking--Not includible for purpose of computation--Net interest to be reduced from profits of business--Duty drawback equal to duty paid--Includible for purposes of computation--Suzlon Energy Ltd. v. Deputy CIT (Ahmedabad) . . . 391
S. 115JA --Book profit--Export--Special deduction--Profit eligible for deduction under section 80HHC to be computed on basis of adjusted book profit not on basis of profit computed under normal provisions of the Act-- KEC International Ltd. v. Deputy CIT (Mumbai) . . . 282
----Interest on borrowed capital--Investment in shares and mutual funds income from which exempt--Disallowance of interest paid on borrowings--Matter to be considered in light of section 14A--Quantum of adjustment for purpose of section 115JA to depend on actual interest disallowed--Matter remanded-- KEC International Ltd. v. Deputy CIT (Mumbai) . . . 282
S. 143(2) --Assessment--Notice--Limitation--Return of income--Electronic filing--Time for transmitting to Centralised Processing Centre extended to December 31, 2010 or 120 days from date of uploading return whichever is later--Return uploaded on September 25, 2009 and form ITR-V received by Centralised Processing Centre on November 29, 2010--Within prescribed time--Date of filing of return relates back to date on which return was electronically uploaded--Notice under section 143(2) served beyond six months from end of financial year in which return furnished--Assessment invalid--Circular No. 3 of 2009 dated 21-5-2009--Centralised Processing of Returns Scheme, 2011-- E. K. K. and Co. v. Assistant CIT (Cochin) . . . 325
S. 194-I --Deduction of tax at source--Fees for technical services--State electricity board unbundled into transmission company, power generation company and distribution companies--Transmission charges paid by distributing company to transmission company--Not fees for technical services or rent for use of assets--Load despatch centre formed as co-ordinating body and functioning with personnel on deputation from transmission company--Payment by distribution company for use of personnel under direction of State Government--Not payment for technical services-- Bangalore Electricity Supply Co. Ltd. v. ITO (TDS) (Bangalore) . . . 365
S. 194J --Deduction of tax at source--Fees for technical services--State electricity board unbundled into transmission company, power generation company and distribution companies--Transmission charges paid by distributing company to transmission company--Not fees for technical services or rent for use of assets--Load despatch centre formed as co-ordinating body and functioning with personnel on deputation from transmission company--Payment by distribution company for use of personnel under direction of State Government--Not payment for technical services-- Bangalore Electricity Supply Co. Ltd. v. ITO (TDS) (Bangalore) . . . 365
S. 201(1) --Deduction of tax at source--Fees for technical services--State electricity board unbundled into transmission company, power generation company and distribution companies--Transmission charges paid by distributing company to transmission company--Not fees for technical services or rent for use of assets--Load despatch centre formed as co-ordinating body and functioning with personnel on deputation from transmission company--Payment by distribution company for use of personnel under direction of State Government--Not payment for technical services-- Bangalore Electricity Supply Co. Ltd. v. ITO (TDS) (Bangalore) . . . 365
S. 201(1A) --Deduction of tax at source--Fees for technical services--State electricity board unbundled into transmission company, power generation company and distribution companies--Transmission charges paid by distributing company to transmission company--Not fees for technical services or rent for use of assets--Load despatch centre formed as co-ordinating body and functioning with personnel on deputation from transmission company--Payment by distribution company for use of personnel under direction of State Government--Not payment for technical services-- Bangalore Electricity Supply Co. Ltd. v. ITO (TDS) (Bangalore) . . . 365
Income-tax Rules, 1962 :
R. 8D --Income--Computation of income--Disallowance of expenditure incurred on earning non-taxable income--Computation of disallowance--Law applicable--Rule 8D applicable from assessment year 2008-09--Prior to assessment year 2008-09 reasonable amount to be disallowed-- Great Eastern Shipping Co. Ltd. v. Additional CIT (Mumbai) . . . 351



This is short cut to view 26 AS properly and easily. Also go to FAQs in link.
C A Shah D J
USA
Link.
http://www.incometaxindia.gov.in/26ASTaxCreditStatement.asp

Introduction
Income Tax Department facilitates a PAN holder to view its Tax Credit Statement (Form 26AS) online. Form 26AS contains
  • Details of tax deducted on behalf of the taxpayer by deductors
  • Details of tax collected on behalf of the taxpayer by collectors
  • Advance tax/self assessment tax/regular assessment tax, etc. deposited by the taxpayers (PAN holders)
  • Details of paid refund received during the financial year
  • Details of the High value Transactions in respect of shares, mutual fund etc.
The Tax Credit Statement (Form 26AS) are generated wherein valid PAN has been reported in the TDS statements.
Tax Credits Statement (Form 26AS) can be viewed/accessed through 3 ways :
1. View Tax Credit from https://incometaxindiaefiling.gov.in
Taxpayers who are registered at the above potal viz. https://incometaxindiaefiling.gov.in can view 26AS by clicking on 'View Tax Credit Statement (From 26AS)' in "My Account". The facility is available free of cost.

For "New Registration", Click on 'Register' on the portal. The registration process is user-friendly and takes minimal time. View Demo
2. View Tax Credit (Form 26AS) from bank site through net banking facility
The facility is available to a PAN holder having net banking account with any of authorized banks. View of Tax Credit Statement (Form 26AS) is available only if the PAN is mapped to that particular account. The facility is available for free of cost. View Demo
List of banks registered with NSDL for providing view of Tax Credit Statement (Form 26AS) are as below
      1. Allahabad Bank
      2. Andhra Bank
      3. Axis Bank Limited
      4. Bank of Baroda
      5. Bank of India
      6. Bank of Maharashtra
      7. Canara Bank
      8. Central Bank of India
      9. Citibank N.A.
      10. City Union Bank Limited
      11. Corporation Bank
      12. Dena Bank
      13. HDFC Bank Limited
      14. ICICI Bank Limited
      15. IDBI Bank Limited
      16. Indian Overseas Bank
      17. Indian Bank
      18. Karnataka Bank Limited
      19. Kotak Mahindra Bank Limited
      20. Oriental Bank of Commerce
      21. Punjab National Bank
      22. State Bank of Bikaner & Jaipur
      23. State Bank of Hyderabad
      24. State Bank of India
      25. State Bank of Mysore
      26. State Bank of Patiala
      27. State Bank of Travancore
      28. Syndicate Bank
      29. The Federal Bank Limited
      30. The Karur Vysya Bank Limited
      31. The Saraswat Co-operative Bank Limited
      32. UCO Bank
      33. Union Bank of India
      34. United Bank of India
      35. Vijaya Bank
3. View Tax Credit (Form 26AS) from TIN website
The facility is available to PANs that are registered with Tax Information Network for view of 26AS statement. The PAN holder has to fill up an online Registration form for such purpose. Thereafter, verification of PAN holder's identity is done by the TIN-Facilitation Centre personnel either at PAN holder's address or at the TIN-facilitation center that has been chosen by the PAN holder. The verification involves a cost at prescribed rates. Once authorised, the PAN holder can view Tax Credit Statement online.
4. FAQ


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From: CA Jitendra Chavda <jrmistryco@yahoo.com>
To: casofpune <casofpune@yahoogroups.com>
Sent: Wednesday, 28 November 2012 1:12 AM
Subject: [casofpune] How to view 26AS for new user

 
Dear Sir,

please help for checking of 26AS for new user. I have registered a PAN for the 1st time. But at the time of viewing the 26AS, the site is saying that your a temporary user. 

Than how can new user under Income Tax site see the 26AS Form ? 
 
Thanks & Best Regards
______________________________________________________  
CA. Jitendra R. Chavda | B.com, F.C.A., DIRM (ICAI) | Proprietor
 
M/s. J. R. CHAVDA & CO.
Chartered Accountants
Off.#.6, Jeevan Jyoti Apt.,Near Abhyudaya Bank, Bnd Laxmi Gas,
Carter Road # 1,Borivali - East, Mumbai - 400066, Maharashtra.
Off.: +91- 22-2870 3717, 022 2870 3718 Mob.: +91- 98204 27721,
 
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1 comment:

  1. Find Government & Private all bank branches IFSC Code list along with branch full address details, Micr Code, Swift Code, Bank toll free no, Bank customer care no, mail id etc.

    ReplyDelete