e-Sahyog - Income Tax E

Transcription

Directorate of Income Tax (Systems)
e-Sahyog
(e-
)
Step by Step Guide
Version 1.0 (October 2015)
e-Sahyog
Step by Step Guide
Contents
1.
2.
About e-Sahyog ..................................................................................................................................... 4
1.1
Overview.........................................................................................................................................................4
1.2
How to view information and submit response .........................................................................................4
1.3
Processing of Response ..............................................................................................................................4
Step by Step Guide ............................................................................................................................... 5
2.1
How to Login to e-filing portal ......................................................................................................................5
2.2
How to access “About e-Sahyog”&“Step by Step Guide” .......................................................................5
2.3
How to view the information related to the mismatch ..............................................................................7
2.4
How to submit online response if the taxpayer does not have knowledge about the information
displayed ......................................................................................................................................................10
2.5
How to submit detailed response if the taxpayer has knowledge about the information displayed 11
2.6
How to respond if the value shown under Third Party Information is wrong ......................................12
2.7
How to respond if the mismatch is on account of information relating to different PAN/AY ............13
2.8
How to respond if the information/transaction was not correctly accounted for in the I T Return ...13
2.9
How to respond if the mismatch has a an explanation ..........................................................................14
2.10 How to fill detailed response in Part B .....................................................................................................14
2.11 How to submit the response ......................................................................................................................23
2.12 How to take a printout of the response submitted ..................................................................................23
2.13 How to submit response for the remaining mismatch issues if the taxpayer logs out ......................24
Annexure 1: List of Issues.......................................................................................................................... 27
Annexure 2: Issue wise Instructions to submit response ...................................................................... 29
1.
Transfer of property reported in AIR but capital gains is not declared in Return of Income. ...........29
2.
Value of property transferred as reported in AIR is higher than the value of property transferred
as reported in Return of Income. ............................................................................................................32
3.
Payment of compensation on acquisition of immovable property as shown in TDS return filed by
acquirer is more than sale consideration reported in the Return of Income ......................................35
4.
Payment of compensation on acquisition of immovable property is shown in TDS return filed by
Government but capital gains is not declared in Return of Income. ....................................................38
5.
Amount paid/credited as per 26 AS (194C and/or 194J) but no income from business/profession
declared in Return of Income ....................................................................................................................41
6.
Amount paid/credited as per Form 26 AS (Section 194C and 194J) is more than the gross
turnover or gross receipts shown in Return of Income ..........................................................................44
7.
Amount paid/credited reported in Form 26 AS (Section 194I) is significantly more as compared
to the income from house property as shown in Return of Income .....................................................47
8.
Amount paid/credited in Form 26 AS (Section 194I) is significantly more as compared to the
rent/annual lettable value as shown in Return of Income .....................................................................50
9.
Amount paid/credited as interest and winnings from lottery, crossword puzzle, races etc. in
Form 26 AS is more than the Income from other sources shown in Return of Income ....................53
10.
Amount paid/credited as interest in Form 26 AS is more than the interest income shown in
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e-Sahyog
Step by Step Guide
Return of Income.........................................................................................................................................56
11.
Turnover from services reported in Service Tax Return but no income from business/profession
declared in Return of Income ....................................................................................................................59
12.
Higher turnover reported in Service Tax Return as compared to gross turnover or gross receipts
reported in Return of Income.....................................................................................................................61
Annexure 3: Sample Response PDF ....................................................................................................... 63
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e-Sahyog
Step by Step Guide
1. About e-Sahyog
1.1
Overview
Income Tax Department (ITD) has launched a new initiative e-Sahyog with a view to reduce
compliance cost, especially for small taxpayers. This initiative is in line with the government‟s
commitment under Digital India to e- enable public services for the benefit of the citizens.
Traditionally, when Income Tax Department (ITD) found mismatch in information shown in the
Income Tax Return with the information submitted from third parties in the form of Annual
Information Return (AIR), TDS Statement etc., the cases were selected for scrutiny. The list of
such mismatch related issues is provided in Annexure1.
e-sahyog is a Pilot Project to provide an online mechanism to resolve mismatches in income
Tax return without requiring taxpayers to attend the Income Tax Office.
1.2
How to view information and submit response
The taxpayers in whose cases mismatch has been found have been informed by SMS, e-mails
and letters. The taxpayer needs to follow these three basic steps:
Step 1: Login to e-filing Login to e-filing portal at https://incometaxindiaefiling.gov.in
and click on “My pending action”.
portal
Step 2: View Information Mismatch Information summary can be viewed under eSahyog tab.
Mismatch
Step 3: Submit
response
online Submit online response (Follow Step by Step Guide to eSahyog available on the e-filing portal).
The taxpayer just needs to visit the e-filing website and log in with their user-ID and password
for the e-filing portal. On the home screen itself, the taxpayer will get the information about the
Return Information Mismatch under the tab “My Pending Actions”. The taxpayer will be provided
the information submitted by the taxpayer to the ITD in the Return of Income as well as the
information received by the ITD from the third party. The taxpayer will be able to submit online
response on the issue. Issue wise instructions are provided in Annexure 2. If the taxpayer
needs any further clarification/information, query may be sent to [email protected].
1.3
Processing of Response
The responses submitted online by the taxpayers will be processed and if the response and
other information are found satisfactory as per automated closure rules, the issue will be closed.
The taxpayer can check the updated status by logging in to the e-filing portal.
.
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e-Sahyog
Step by Step Guide
2. Step by Step Guide
2.1
How to Login to e-filing portal
a) Go to e-filing portal at https://incometaxindiaefilling.gov.in.
b) If already registered on the portal, click on „Login Here” to login to e-filing portal.
c) If not already registered on e-filing portal. Click on “Register Yourself”
2.2
How to access “About e-Sahyog”&“Step by Step Guide”
a) Login to e-filing portal at https://incometaxindiaefilling.gov.in.
b) On dashboard, you will see a link of “My Pending Action”. Click on the same.
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e-Sahyog
Step by Step Guide
c) Click on “e-Sahyog” link
d) Inside the “e-Sahyog” there will be links for “About e-Sahyog” and “Step By Step Guide”
e) By clicking on “About e-Sahyog”, the PDF document containing the overview of the eSahyog can be downloaded.
f) “Step By Step Guide” can be downloaded by clicking on the link “Step By Step Guide”
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e-Sahyog
Step by Step Guide
g) Read the “Note” carefully before filling any response.
h) In case if there is any mismatch issue, the same will be visible under the “e-Sahyog” tab.
2.3
How to view the information related to the mismatch
a) There may be one or more issues related to one or more years. All the issues will be
visible under the “e-Sahyog” tab.
b) Click on the Link “Response” to open “Return Mismatch Response”.
c) The mismatch related information (relevant value in the ITR and third party information)
will be displayed in “Return Mismatch Response”.
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e-Sahyog
Step by Step Guide
d) The description of the relevant „Form‟ can be viewed by clicking on the hyperlink against
Form Number.
e) Read the “Main Instructions” for submission of detailed response (Part B)
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e-Sahyog
f)
Step by Step Guide
The ITR can be viewed by clicking on the hyperlink for the ITR in the main instructions at
the bottom of the screen.
g) Form 26AS can be viewed by clicking on the hyperlink for the Form 26AS in main
instructions at the bottom of the screen.
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e-Sahyog
2.4
Step by Step Guide
How to submit online response if the taxpayer does not have
knowledge about the information displayed
a) If the taxpayer does not have knowledge about the information displayed under
„Mismatch Related Information‟, appropriate response can be provided under Part A
(Preliminary Response). After that, the taxpayer needs to press the button “Next”. (For
further steps in such case refer to para 2.11)
b) No detailed response (Part B) is required if first option under preliminary response (Part
A) is selected. Submission of detailed response (Part B) is mandatory only in cases
where second option under preliminary response (Part A) is selected.
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e-Sahyog
2.5
Step by Step Guide
How to submit detailed response if the taxpayer has knowledge
about the information displayed
a) Submission of detailed response (Part B) is mandatory only in cases where second
option under preliminary response (Part A) is selected.
b) Enter details of each property/sub-registrar/deductor etc. in separate response record
(Please follow instructions at the bottom of the screen).
c) If there is more than one PAN, AY involved, please submit details for each PAN, AY
combination in separate response records.
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e-Sahyog
Step by Step Guide
d) For submitting the response in Part B, click on “Add row” link.
e) Please read the instructions carefully before submitting the response as well as
appearing against each field.
2.6
How to respond if the value shown under Third Party Information is
wrong
Under the section “Mismatch Response”, select the appropriate response (The value
shown under Third Party Information is wrong).
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e-Sahyog
2.7
Step by Step Guide
How to respond if the mismatch is on account of information relating
to different PAN/AY
Under the section “Mismatch Response”, select the appropriate response (The
mismatch is on account of information relating to different PAN/AY).
2.8
How to respond if the information/transaction was not correctly
accounted for in the I T Return
Under the section “Mismatch Response”, select the appropriate response (The
information/transaction was not correctly declared in Return of Income and revised
return u/s 139(5) has been filed).
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e-Sahyog
2.9
Step by Step Guide
How to respond if the mismatch has a an explanation
a) Under the section “Mismatch Response”, select the appropriate response (Explanation
other than above)
b) Please select appropriate explanation type and provide remarks if necessary
2.10 How to fill detailed response in Part B
a) Please fill all the mandatory fields after reading the instructions against the field in Part
B.
The sample screens for one of the mismatch issues is displayed below,
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e-Sahyog
Step by Step Guide
Response ID:
TAN of Sub Registrar:
Designation & Address of Sub Registrar:
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e-Sahyog
Step by Step Guide
Property Address:
Property Pin code:
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e-Sahyog
Step by Step Guide
Date of transfer:
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e-Sahyog
Step by Step Guide
Full Value of consideration adopted as per section 50C for the purpose of Capital
Gains:
Property Type:
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e-Sahyog
Step by Step Guide
Mismatch Response:
PAN of transferor:
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e-Sahyog
Step by Step Guide
Assessment Year (AY) to which income relates:
Full Value of consideration adopted as per section 50C for the purpose of Capital
Gains related to that person in the AY above:
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e-Sahyog
Step by Step Guide
Capital gains/Income related to person in the AY above:
Explanation type:
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e-Sahyog
Step by Step Guide
Remarks:
a) Click on the “Next” button after filling the response accordingly.
b) The taxpayer will be guided to the “Return Mismatch Response” screen and will be able
to view the response filled. The taxpayer can still edit the response.
c) If the taxpayer needs to fill another record for the same issue, it should click on the “Add
Row” link again. A message will appear asking the taxpayer as to whether it needs to fill
the response for the same deductor/property etc. If the taxpayer chooses “yes” then
certain fields in Part B will be auto-populated which are editable by the taxpayer.
d) In case if the taxpayer chooses “no”, it needs to fill all the details of the „Detailed
response‟.
e) Once the taxpayer has filled all the records in „Detailed response‟ for the same issue, it
may fill the response for other issues.
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e-Sahyog
Step by Step Guide
2.11 How to submit the response
If the taxpayer selects first preliminary response in Part A or has filled the records (Part
B) for one/more issues, it may submit the response by clicking “Next” on the “Return
Mismatch Response” screen and then by clicking “Submit” on the “e-Sahyog” screen.
It is mandatory to submit the details of all the columns viz. e-Sahyog, filling of Income
Tax Return and Related Information Summary otherwise the taxpayer will not be able to
“Submit” the details filed.
2.12 How to take a printout of the response submitted
a) There will be option to know the status of the case under the “View my submission”
tab. The taxpayer will be conveyed one of the following two status:
i.
Submitted: Once the taxpayer for all the issues is submitted by the taxpayer,
the status will change to “Submitted”
ii.
Closed: Once the issue is closed, the status will change to “Closed”
b) There will also be option to take the PDF of the response submitted under the “View
my submission” tab.
c) Sample PDF is attached at Annexure 3.
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e-Sahyog
Step by Step Guide
2.13 How to submit response for the remaining mismatch issues if the
taxpayer logs out
1) In case if the taxpayer has submitted the response for one or more mismatch issue and
logs in again to submit the response of the remaining issues, the response already
submitted will appear in blue colour.
2) The taxpayer will be required to review the response already submitted (shown in blue
colour) alongwith the submission for the remaining mismatch issues (shown in red
colour).
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e-Sahyog
Step by Step Guide
3) In case if the taxpayer does not review the response already submitted (shown in blue
colour) alongwith the submission for the remaining mismatch issues (shown in red
colour), an error message will be displayed for the corresponding mismatch issue:
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e-Sahyog
Step by Step Guide
4) The first submission of one or more mismatch issues will generate an “Original” pdf in
“View my submission” tab. After that each submission will generate a “Revised” pdf. In
case a person has an NMS submission from his login, then even the first submission of
e-Sahyog will go as "Revised" Only. The latest pdf (whether original or revised) will be
valid for e-Sahyog and the same will be referred by the department for further reference
with the taxpayer.
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e-Sahyog
Step by Step Guide
Annexure 1: List of Issues
Sl. No Scenario
Description
1
Transfer of property reported in Taxpayer has filed the Return of Income in ITR
AIR but capital gains is not 1/4S which does not contain the details of any
declared in Return of Income.
transfer of property by the taxpayer. While the
Income Tax Department has received the details
about the transfer of the property by the taxpayer
from the Sub Registrar of the properties by way
of AIR return.
2
Value of property transferred as The value of property transferred during the year
reported in AIR is higher than the as reported in the AIR return filed by the Sub
value of property transferred as Registrar office, is higher than the Full value of
reported in Return of Income
consideration adopted as per section 50C for the
purpose of Capital Gains as declared in the
Capital gains Schedule of Return of Income.
3
Payment of compensation on
acquisition of immovable property
as shown in TDS return filed by
acquirer is more than sale
consideration reported in the
Return of Income
The value of property transferred during the year
as reported in TDS return filed by the
Government under section 194LA, is higher than
the full value of consideration received/receivable
as declared in the Capital gains Schedule of
Return of Income.
4
Payment of compensation on
acquisition of immovable property
is shown in TDS return filed by
Government but capital gains is
not declared in Return of Income.
Taxpayer has filed the Return of Income in ITR
1/4S which does not contain the details of any
transfer of property by the taxpayer. While the
about the transfer of the property by the taxpayer
from the TDS return under section 194LA filed by
the Government.
5
Amount paid/credited as per 26
AS(194C and/or 194J) but no
income from business/profession
declared in Return of Income
Taxpayer has filed the Return of Income in ITR
1/2/3 which does not contain the details of any
income from business/profession, while the
about amount paid/credited u/s 194C and/or
194J to the taxpayer during the year as reported
in the TDS return filed by the deductor(s)
6
Amount paid/credited as per Form
26 AS (Section 194C and 194J) is
more than the gross turnover or
gross receipts shown in Return of
Income
Amount paid/credited as per Form 26 AS
(Section 194C and 194J) is more than the gross
turnover or gross receipts shown in Return of
Income filed in ITR 4S
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e-Sahyog
Sl. No Scenario
Step by Step Guide
Description
7
Amount paid/credited reported in
Form 26 AS (Section 194I) is
significantly more as compared to
the income from house property as
shown in Return of Income
Amount paid/credited reported in Form 26 AS
(Section 194I) is significantly more as compared
to the income from house property as shown in
Return of Income filed in ITR 1/4S
8
Amount paid/credited in Form 26
AS (Section 194I) is significantly
more as compared to the
rent/annual lettable value as
shown in Return of Income
Amount paid/credited reported in Form 26 AS
(Section 194I) is significantly more as compared
to the income from house property as shown in
Return of Income
9
Amount paid/credited as interest
and
winnings
from
lottery,
crossword puzzle, races etc. in
Form 26 AS is more than the
Income from other sources shown
in Return of Income
Amount paid/credited as interest and winnings
from lottery, crossword puzzle, races etc. in Form
26 AS is more than the Income from other
sources shown in Return of Income filed in ITR
1/4S
10
Amount paid/credited as interest
in Form 26 AS is more than the
interest income shown in Return of
Income
Gross Interest shown in Return of Income is less
than Interest paid/payable during the year
reported in the TDS return filed by the
deductor(s).
11
Turnover from services reported in
Service Tax Return but no income
from business/profession declared
in Return of Income
Assessee has declared turnover from services in
its service tax return(s) submitted to the Service
Tax Department while the Income Tax Return is
filed in ITR 1/2/3 which does not contain the
details of any income from business/profession.
12
Higher turnover reported in Service
Tax Return as compared to gross
turnover or gross receipts reported
in Return of Income
Amount of turnover from services during the
year, declared by the assessee in the service tax
return submitted to the Service Tax Department
is higher than the amount of turnover reported in
ITR 4S.
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e-Sahyog
Step by Step Guide
Annexure 2: Issue wise Instructions to submit response
1. Transfer of property reported in AIR but capital gains is not declared in
Return of Income.
Preliminary Response (Part A)
PAN: XXXXXXXXXX
Assessment Year: NNNN-NN
Financial Year: NNNN-NN
Issue
Transfer of property reported in AIR but capital gains is not declared in Return of Income.
Description
Taxpayer has filed the Return of Income in ITR 1/4S which does not contain the details of any transfer of
property by the taxpayer. While the Income Tax Department has received the details about the transfer
of the property by the taxpayer from the Sub Registrar of the properties by way of AIR return.
Mismatch Related Information
Source
Form
Filer ID
Filer name
Information Description
Value
Part A - Preliminary Response
Select Response:
1
I do not have any knowledge about the property(ies) shown under
"Mismatch Related Information"

2
I have knowledge about the property(ies) shown under "Mismatch Related
Information"

Part B – Detailed Response (Summary)
[Add new row]
Response ID
Submitted on
1
XX-XX-XXXX
View
2
XX-XX-XXXX
View
Instructions for Main Form
1. Submission of detailed response (Part B) is mandatory in cases where second option under
preliminary response (Part A) is selected.
2. To submit detailed response in Part B please click on "Add row"
3. Enter details of following in separate detailed response sheets (Part B) as per the information
available in your records for:
a) Each property transferred during the year (whether shown under "Mismatch Related
Information" or not); and/or
b) Each person who has transferred the property whether jointly or separately; and/or
c) Each assessment year in which the income is taxable
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e-Sahyog
Step by Step Guide
Detailed Response (Part B)
Sl. No
Description
Value
1
Response ID
Auto Increment
2
TAN of Sub Registrar ( Instruction no. 1)
3
Designation& Address of Sub Registrar ( Instruction no. 2)
4
Property Address ( Instruction no. 3)
5
Property Pin code ( Instruction no. 4)
6
Date of transfer
7
Total Value of property as per stamp valuation authority( Instruction
no. 5)
8
Property Type ( Instruction no. 6)
(Select from list)
9
Mismatch Response ( Instruction no. 7)
(Select from list)
10
PAN of transferor ( Instruction no. 8)
11
Assessment Year (AY) to which income relates ( Instruction no. 9)
12
Value of property (as per stamp valuation authority) related to that
person in the AY above ( Instruction no. 10)
13
Capital gains/Income related to person in the AY above
( Instruction no. 11)
14
Explanation type ( Instruction no. 12)
15
Remarks ( Instruction no. 13)
Date Picker
(Select from list)
Instructions for Detailed Response
1. a).
In case of property(ies) shown under "Mismatch Related Information", the TAN of the Sub
Registrar displayed under "Mismatch Related Information" to be filled.
b).
In case of other properties, TAN of the Sub Registrar of the property with whom property is
registered to be filled.
2. a).
In case of property(ies) shown under "Mismatch Related Information", the designation and
address of the Sub Registrar displayed under "Mismatch Related Information" to be filled.
b). In case of other properties, designation and address of the Sub Registrar of the property with
whom property is registered to be filled.
3. Complete address of the property transferred with name of the Village/City, District and State to be
filled
4. Pin code of the property transferred to be filled.
5. Total Value of property as per stamp valuation authority to be filled
6. Select Property Type from following categories:
Agricultural land
Non -agricultural land
Commercial property
Residential property
Industrial
Others
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Step by Step Guide
7. Select Mismatch Response from following categories:
The value shown under Third Party Information is wrong
The mismatch is on account of information relating to different PAN/AY
The information/transaction was not correctly declared in Return of Income and
revised return u/s 139(5) has been filed.
Explanation other than above (Please select appropriate explanation type)
8. a).
In case if the whole/part of the property belongs to you, your own PAN is to be filled
b).
In cases where whole/part of the property belongs to any other person, PAN of such other
person is to be filled.
Please Note: In case if the property belongs to more than one person or taxable in different
assessment years, separate response sheets are to be filled for each person and AY. After
completing this response sheet and clicking on the Next button, you will be automatically directed to
the relevant page where the option to "Add row" may be exercised.
9. Assessment Year (AY) to which income relates to be filled
10. Value of share of property (as per stamp valuation authority) related to that person in the AY above
is to be filled
11. Capital gains/Income related to person in the AY above
12. In case Mismatch Response “Explanation other than above” is selected, select explanation type
from following explanation types:
Property transferred is not a capital asset as defined in section 2(14)(iii) (agricultural
land)
Property has been gifted
Property has been transferred under irrevocable trust
Profit on transfer of property is included in business income
Capital Gains arising from the transfer of the property is exempt
details in remarks)
(Please provide
Any Other Explanation (Please provide details in remarks)
13. Please provide further details in remarks to enable validation of the response.
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Step by Step Guide
2. Value of property transferred as reported in AIR is higher than the value of
property transferred as reported in Return of Income.
PAN: XXXXXXXXXX
Issue
Value of property transferred as reported in AIR is higher than the value of property transferred as
reported in the ITR.
Description
The value of property transferred during the year as reported in the AIR return filed by the Sub Registrar
office, is higher than the Full value of consideration adopted as per section 50C for the purpose of
Capital Gains as declared in the Capital gains Schedule of Return of Income
Source
Form
Filer ID
Filer name
Value
Select Response:
1

2
Information"

[Add new row]
Response ID
Submitted on
1
XX-XX-XXXX
View
2
XX-XX-XXXX
View
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e-Sahyog
Step by Step Guide
Sl. No
Description
Value
1
Response ID
Auto Increment
2
TAN of Sub Registrar ( Instruction no. 1)
3
Designation & Address of Sub Registrar ( Instruction no. 2)
4
5
6
Date of transfer
7
Full value of consideration adopted as per section 50C for the
purpose of Capital Gains ( Instruction no. 5)
8
(Select from list)
9
(Select from list)
10
11
12
Full value of consideration adopted as per section 50C for the
purpose of Capital Gains related to that person in the AY above (
Instruction no. 10)
13
Capital gains/Income related to person in the AY above ( Instruction
no. 11)
14
15
Date Picker
(Select from list)
1. a).
In case of property(ies) shown under "Mismatch Related Information", the TAN of the Sub
Registrar displayed under "Mismatch Related Information" to be filled.
b).
In case of other properties, TAN of the Sub Registrar of the property with whom property is
registered to be filled.
2. a).
address of the Sub Registrar displayed under "Mismatch Related Information" to be filled.
b). In case of other properties, designation and address of the Sub Registrar of the property with
whom property is registered to be filled.
3. Complete address of the property transferred with name of the Village/City, District and State to be
filled
4. Pin code of the property transferred to be filled.
5. Full value of consideration adopted as per section 50C for the purpose of Capital Gains
Agricultural land
Commercial property
Industrial
Others
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e-Sahyog
Step by Step Guide
8. a).
b).
10. Full value of consideration adopted as per section 50C for the purpose of Capital Gains related to that
person and taxable in the AY above is to be filled
11. Capital gains/Income related to person and taxable in the AY above
12. In case Mismatch Response “Explanation other than above” is selected, select explanation type from
following explanation types:
land)
Property has been gifted
Property has been transferred under irrevocable trust
Value reported by the AIR filer has been taken for computation of capital gains
Property transferred is depreciable asset and sale consideration reduced from the
block of assets
Property converted in to stock in trade and sale consideration computed as per section
45(2)
Property transferred to Firm/AOP/BOI and sale consideration computed u/s 45(3)
Property transferred to partners/members as per section 45(4)
Property transferred under compulsory acquisition and taxable in the year of receipt as
per Section 45(5)
Property transferred to wholly owned Indian subsidiary company as per section 47(iv)
Property transferred to Indian holding company as per section 47(v)
Property transferred under the scheme of amalgamation/demerger
Capital Gains arising from the transfer of the property is exempt
details in remarks)
(Please provide
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e-Sahyog
Step by Step Guide
3. Payment of compensation on acquisition of immovable property as shown
in TDS return filed by acquirer is more than sale consideration reported in
the Return of Income
PAN: XXXXXXXXXX
Issue
Payment of compensation on acquisition of immovable property as shown in TDS return filed by acquirer
is more than sale consideration reported in the Return of Income
Description
The value of property transferred during the year as reported in TDS return filed by the Government
under section 194LA, is higher than the full value of consideration received/receivable as declared in the
Capital gains Schedule of Return of Income.
Source
Form
Filer ID
Filer name
Value
Select Response:
1

2
Information"

[Add new row]
Response ID
Submitted on
1
XX-XX-XXXX
View
2
XX-XX-XXXX
View
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e-Sahyog
Step by Step Guide
Sl. No
Description
Value
1
Response ID
Auto Increment
2
TAN/AIN of Acquirer ( Instruction no. 1)
3
Designation & Address of Acquirer( Instruction no. 2)
4
5
6
Date of acquisition
7
Full value of consideration received/receivable ( Instruction no. 5)
8
(Select from list)
9
(Select from list)
10
11
12
Value of consideration received/receivable related to that person in
the AY above ( Instruction no. 10)
13
no. 11)
14
15
Date Picker
(Select from list)
1. a).
In case of property(ies) shown under "Mismatch Related Information", the TAN/AIN of the
acquirer displayed under "Mismatch Related Information" to be filled.
b). In case of other properties, TAN/AIN of acquirer of the property to be filled.
2. a).
address of the acquirer displayed under "Mismatch Related Information" to be filled.
b). In case of other properties, name and address of the acquirer of the property to be filled.
3. Complete address of the property acquired with name of the Village/City, District and State to be
filled
4. Pin code of the property acquired to be filled.
5. Full value of consideration received/receivable to be filled
Agricultural land
Commercial property
Industrial
Others
36
e-Sahyog
Step by Step Guide
8. a).
b).
10. Value of consideration received/receivable for share of property related to that person in the AY
above is to be filled
land)
Property transferred is depreciable asset and sale consideration reduced from the
block of assets
Capital Gains arising from the transfer of the property is exempt (Please provide
details in remarks)
37
e-Sahyog
Step by Step Guide
4. Payment of compensation on acquisition of immovable property is shown
in TDS return filed by Government but capital gains is not declared in
Return of Income.
PAN: XXXXXXXXXX
Issue
Payment of compensation on acquisition of immovable property is shown in TDS return filed by
Government but capital gains is not declared in Return of Income.
Description
Taxpayer has filed the Return of Income in ITR 1/4S which does not contain the details of any transfer of
property by the taxpayer. While the Income Tax Department has received the details about the transfer
of the property by the taxpayer from the TDS return under section 194LA filed by the Government.
Form
Source
Filer
ID
(
Instruction no.
1)
Filer name
Value
Select Response:
1

2
Information"

[Add new row]
Response ID
Submitted on
1
XX-XX-XXXX
View
2
XX-XX-XXXX
View
38
e-Sahyog
Step by Step Guide
Sl. No
Description
Value
1
Response ID
Auto Increment
2
TAN/AIN of Acquirer ( Instruction no. 1)
3
Designation & Address of Acquirer( Instruction no. 2)
4
5
6
Date of acquisition
7
Full value of consideration received/receivable ( Instruction no. 5)
8
(Select from list)
9
(Select from list)
10
11
12
Value of consideration received/receivable related to that person in
the AY above ( Instruction no. 10)
13
no. 11)
14
15
Date Picker
(Select from list)
1. a).
In case of property(ies) shown under "Mismatch Related Information", the TAN/AIN of the
acquirer displayed under "Mismatch Related Information" to be filled.
b). In case of other properties, TAN/AIN of acquirer of the property to be filled.
2. a).
address of the acquirer displayed under "Mismatch Related Information" to be filled.
b). In case of other properties, designation and address of the acquirer of the property to be filled.
3. Complete address of the property acquired with name of the Village/City, District and State to be filled
5. Full value of consideration received/receivable to be filled
Agricultural land
Commercial property
Industrial
Others
39
e-Sahyog
Step by Step Guide
8. a).
b).
10. Value of consideration received/receivable for share of property related to that person in the AY
above is to be filled
12. In case Mismatch Response “Explanation other than above” is selected, select explanation type from
following explanation types:
Property transferred is not a capital asset as defined in section 2(14)(iii)
(agricultural land)
Capital Gains arising from the transfer of the property is exempt (Please provide
details in remarks)
40
e-Sahyog
Step by Step Guide
5. Amount paid/credited as per 26 AS (194C and/or 194J) but no income from
business/profession declared in Return of Income
PAN: XXXXXXXXXX
Issue
Amount paid/credited as per 26 AS(194C and/or 194J) but no income from business/profession declared
in Return of Income
Description
Taxpayer has filed the Return of Income in ITR 1/2/3 which does not contain the details of any income
from business/profession, while the Income Tax Department has received the details about amount
paid/credited u/s 194C and/or 194J to the taxpayer during the year as reported in the TDS return filed by
the deductor(s)
Source
Form
Filer ID
Filer name
Value
Select Response:
1
I do not have any knowledge about the amount received/credited shown
under "Mismatch Related Information"

2
I have knowledge about the amount received/credited shown under

[Add new row]
Response ID
Submitted on
1
XX-XX-XXXX
View
2
XX-XX-XXXX
View
a) Each deductor (whether shown under "Mismatch Related Information" or not); and/or
b) Each person to whom the amount received/credited relates
41
e-Sahyog
Step by Step Guide
Sl. No
Description
Value
1
Response ID
Auto Increment
2
TAN of deductor ( Instruction no. 1)
3
Name & Address of deductor ( Instruction no. 2)
4
Amount received/credited during the year ( Instruction no. 3)
5
6
PAN of person to whom the amount received/credited relates
7
8
Amount received/credited related to that person in the AY above
9
10
Remarks( Instruction no. 8)
(Select from list)
(Select from list)
1. In case of deductors shown under "Mismatch Related Information", the TAN/AIN of the deductor
displayed under "Mismatch Related Information" to be filled.
2. In case of deductors shown under "Mismatch Related Information", the name and address of the
deductor displayed under "Mismatch Related Information" to be filled.
3. Amount received/credited during the year from that particular deductor.
5. a). In case if the whole/part of the amount received/credited belongs to you, your own PAN is to
be filled
b). In cases where whole/part of the amount received/credited belongs to any other person, PAN
of such other person is to be filled.
Please Note: In case if the amount received/credited belongs to more than one person or taxable
in different assessment years, separate response sheets are to be filled for each person and AY .
After completing this response sheet and clicking on the Next button, you will be automatically
directed to the relevant page where the option to "Add row" may be exercised.
6. Assessment Year (AY) to which income relates
42
e-Sahyog
Step by Step Guide
Receipts offered under a different head of income other than the income from
business/profession
Amount received/credited is exempt (Please provide details in remarks)
43
e-Sahyog
Step by Step Guide
6. Amount paid/credited as per Form 26 AS (Section 194C and 194J) is more
than the gross turnover or gross receipts shown in Return of Income
PAN: XXXXXXXXXX
Issue
Amount paid/credited as per Form 26 AS (Section 194C and 194J) is more than the gross turnover or
gross receipts shown in Return of Income
Description
Amount paid/credited as per Form 26 AS (Section 194C and 194J) is more than the gross turnover or
gross receipts shown in Return of Income filed in ITR 4S
Source
Form
Filer ID
Filer name
Value
Select Response:
1

2

[Add new row]
Response ID
Submitted on
1
XX-XX-XXXX
View
2
XX-XX-XXXX
View
44
e-Sahyog
Step by Step Guide
Sl. No
Description
Value
1
Response ID
Auto Increment
2
TAN of deductor ( Instruction no. 1)
3
4
5
6
7
8
9
10
Remarks( Instruction no. 8)
(Select from list)
(Select from list)
5. a). In case if the whole/part of the amount received/credited belongs to you, your own PAN is to be
filled
Please Note: In case if the amount received/credited belongs to more than one person or taxable in
different assessment years, separate response sheets are to be filled for each person and AY . After
45
e-Sahyog
Step by Step Guide
Receipts shown in Return of Income are net of expenses
Receipts in Return of Income are net of taxes and in Form 26AS are inclusive of
taxes
Receipts offered under Income from business/profession in a sub head other than
revenue from operations
Receipts offered under a different head of income other than
business/profession
income from
46
e-Sahyog
Step by Step Guide
7. Amount paid/credited reported in Form 26 AS (Section 194I) is significantly
more as compared to the income from house property as shown in Return
of Income
PAN: XXXXXXXXXX
Issue
Amount paid/credited reported in Form 26 AS (Section 194I) is significantly more as compared to the
income from house property as shown in Return of Income
Description
income from house property as shown in Return of Income filed in ITR 1/4S
Source
Form
Filer ID
Filer name
Value
Select Response:
1
I do not have any knowledge about the rent received/credited shown under

2
I have knowledge about the rent received/credited shown under "Mismatch
Related Information"

[Add new row]
Response ID
Submitted on
1
XX-XX-XXXX
View
2
XX-XX-XXXX
View
a) Each deductor/property (whether shown under "Mismatch Related Information" or not); and/or
47
e-Sahyog
Step by Step Guide
Sl. No
Description
Value
1
Response ID
Auto Increment
2
TAN/AIN of tenant ( Instruction no. 1)
3
Name & Address of Tenant ( Instruction no. 2)
4
5
6
7
(Select from list)
8
(Select from list)
9
10
11
12
Income from house property related to that person in the AY above
13
14
(Select from list)
1. In case of tenant shown under "Mismatch Related Information", the TAN/AIN of the tenant displayed
under "Mismatch Related Information" to be filled.
2. In case of tenant shown under "Mismatch Related Information", the name and address of the tenant
filled.
5. Amount received/credited during the year from that particular tenant.
Agricultural land
Commercial property
Industrial
Others
48
e-Sahyog
Step by Step Guide
be filled
different assessment years, separate response sheets are to be filled for each person and AY .
10. Income related to that particular person from that particular house property, in the AY above
Difference is due to interest payable on borrowed capital
Difference is due to expenses other than interest payable on borrowed capital
Difference is due to interest payable on borrowed capital and other expenses
Receipts offered under a different head of income other than income from house
property
49
e-Sahyog
Step by Step Guide
8. Amount paid/credited in Form 26 AS (Section 194I) is significantly more as
compared to the rent/annual lettable value as shown in Return of Income
PAN: XXXXXXXXXX
Issue
Amount paid/credited in Form 26 AS (Section 194I) is significantly more as compared to the rent/annual
lettable value as shown in Return of Income
Description
income from house property as shown in Return of Income
Source
Form
Filer ID
Filer name
Value
Select Response:
1
I do not have any knowledge about the rent received/credited shown under

2
I have knowledge about the rent received/credited shown under "Mismatch

[Add new row]
Response ID
Submitted on
1
XX-XX-XXXX
View
2
XX-XX-XXXX
View
a) Each deductor/property (whether shown under "Mismatch Related Information" or not); and/or
50
e-Sahyog
Step by Step Guide
Sl. No
Description
Value
1
Response ID
Auto Increment
2
TAN/AIN of tenant ( Instruction no. 1)
3
Name & Address of Tenant ( Instruction no. 2)
4
5
6
7
(Select from list)
8
(Select from list)
9
PAN of person to whom the amount received/credited relates (
Instruction no. 8)
10
11
12
Income from house property related to that person in the AY above (
Instruction no. 10)
13
14
(Select from list)
1. In case of tenant shown under "Mismatch Related Information", the TAN/AIN of the tenant displayed
under "Mismatch Related Information" to be filled.
2. In case of tenant shown under "Mismatch Related Information", the name and address of the tenant
filled.
5. Amount received/credited during the year from that particular tenant.
Agricultural land
Commercial property
Industrial
Others
51
e-Sahyog
Step by Step Guide
be filled
10. Income related to that particular person from that particular house property, in the AY above
Receipts offered under a different head of income other than income from house
property
52
e-Sahyog
Step by Step Guide
9. Amount paid/credited as interest and winnings from lottery, crossword
puzzle, races etc. in Form 26 AS is more than the Income from other
sources shown in Return of Income
PAN: XXXXXXXXXX
Issue
Amount paid/credited as interest and winnings from lottery, crossword puzzle, races etc. in Form 26 AS
is more than the Income from other sources shown in Return of Income
Description
Amount paid/credited as interest and winnings from lottery, crossword puzzle, races etc. in Form 26 AS
is more than the Income from other sources shown in Return of Income filed in ITR 1/4S
Source
Form
Filer ID
Filer name
Value
Select Response:
1

2

[Add new row]
Response ID
Submitted on
1
XX-XX-XXXX
View
2
XX-XX-XXXX
View
53
e-Sahyog
Step by Step Guide
Sl. No
Description
Value
1
Response ID
Auto Increment
2
TAN/AIN of deductor ( Instruction no. 1)
3
4
5
6
7
8
9
Income related to that person in the AY above ( Instruction no. 7)
10
11
(Select from list)
(Select from list)
be filled
7. Income related to that particular person with respect the amount received/credited from this
deductor, in the AY above.
54
e-Sahyog
Step by Step Guide
Income offered in Return of Income under the head Income from Other Sources is
net of expenses
Receipts offered under a different head of income other than income from other
sources
55
e-Sahyog
Step by Step Guide
10. Amount paid/credited as interest in Form 26 AS is more than the interest
income shown in Return of Income
PAN: XXXXXXXXXX
Issue
Amount paid/credited as interest in Form 26 AS is more than the interest income shown in Return of
Income
Description
Gross Interest shown in Return of Income is less than Interest paid/payable during the year reported in
the TDS return filed by the deductor(s).
Form
Source
Filer
ID
(
Instruction no.
1)
Filer name
Value
Select Response:
1

2

[Add new row]
Response ID
Submitted on
1
XX-XX-XXXX
View
2
XX-XX-XXXX
View
56
e-Sahyog
Step by Step Guide
Sl. No
Description
Value
1
Response ID
Auto Increment
2
TAN/AIN of deductor ( Instruction no. 1)
3
4
5
6
7
8
9
Income related to that person in the AY above ( Instruction no. 7)
10
11
(Select from list)
(Select from list)
be filled
7. Income related to that particular person with respect the amount received/credited from this
deductor, in the AY above.
57
e-Sahyog
Step by Step Guide
Interest income offered in Return of Income under the head Income from Other
Sources is net of expenses
Interest has been offered under a different head of income other than income from
other sources
58
e-Sahyog
Step by Step Guide
11.
Turnover from services reported in Service Tax Return but no income from
business/profession declared in Return of Income
PAN: XXXXXXXXXX
Issue
Turnover from services reported in Service Tax Return but no income from business/profession declared
in Return of Income
Description
Assessee has declared turnover from services in its service tax return(s) submitted to the Service Tax
Department while the Income Tax Return is filed in ITR 1/2/3 which does not contain the details of any
income from business/profession.
Source
Form
Filer ID
Filer name
Value
Select Response:
1
I do not have any knowledge about the turnover shown under "Mismatch

2
I have knowledge about the turnover shown under "Mismatch Related
Information"

[Add new row]
Response ID
Submitted on
1
XX-XX-XXXX
View
2
XX-XX-XXXX
View
a) Each assessment year in which the income is taxable
59
e-Sahyog
Step by Step Guide
Sl. No
Description
Value
1
Response ID
Auto Increment
2
Service Tax Registration Number
3
Gross value of services provided
4
5
PAN of person to whom the turnover relates ( Instruction no. 2)
6
7
Turnover related to that person in the AY above
8
9
(Select from list)
(Select from list)
2. a).
In case if the whole/part of the turnover belongs to you, your own PAN is to be filled
b).
In cases where whole/part of the turnover belongs to any other person, PAN of such other
Please Note: In case if the turnover belongs to more than one person or taxable in different
3. Assessment Year (AY) to which income relates.
Turnover offered under a different head of income other than
business/profession
income from
Turnover is exempt (Please provide details in remarks)
60
e-Sahyog
Step by Step Guide
12. Higher turnover reported in Service Tax Return as compared to gross turnover
or gross receipts reported in Return of Income
PAN: XXXXXXXXXX
Issue
Higher turnover reported in Service Tax Return as compared to gross turnover or gross receipts
reported in Return of Income
Description
Amount of turnover from services during the year, declared by the assessee in the service tax return
submitted to the Service Tax Department is higher than the amount of turnover reported in ITR 4S.
Source
Form
Filer ID
Filer name
Value
Select Response:
1
I do not have any knowledge about the turnover shown under "Mismatch

2
I have knowledge about the turnover shown under "Mismatch Related
Information"

[Add new row]
Response ID
Submitted on
1
XX-XX-XXXX
View
2
XX-XX-XXXX
View
a) Each assessment year in which the income is taxable
61
e-Sahyog
Step by Step Guide
Sl. No
Description
Value
1
Response ID
Auto Increment
2
Service Tax Registration Number
3
Gross value of services provided
4
5
PAN of person to whom the turnover relates ( Instruction no. 2)
6
7
Turnover related to that person in the AY above
8
9
(Select from list)
(Select from list)
2. a).
In case if the whole/part of the turnover belongs to you, your own PAN is to be filled
b).
In cases where whole/part of the turnover belongs to any other person, PAN of such other
Please Note: In case if the turnover belongs to more than one person or taxable in different
3. Assessment Year (AY) to which income relates.
Turnover shown in Return of Income are net of expenses
Turnover in Return of Income are net of taxes and in service tax return are inclusive
of taxes
Turnover offered under a different head of income other than
business/profession
income from
Turnover is exempt (Please provide details in remarks)
62
e-Sahyog
Step by Step Guide
Annexure 3: Sample Response PDF
63

e-Sahyog - Income Tax E

Transcription

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