Yesterday we had discussed about the new procedure for filing of offline or bulk filing of Form 15CA and 15CB and today we shall discuss about the new procedure for online filing of Form 15CA and Form 15CB.
To read about offline procedure: New Process Flow/ Procedure to file Offline or Bulk filing of Form 15CA and Form 15CB on E-filing website | E-filing 2.0 – Taxontips
If you must be filing Form 15CA and 15CB till now, you must be knowing that up till now only online mode was available for submitting Form 15CA and 15CB wherein the assessee had to first assign Form 15CB to a Chartered Accountant in case where he has to submit Part C of Form 15CA and had to first submit some basic details before assigning Form 15CB and he had to do this for each Form 15CB.
You can read more about the same here: Drastic change in the procedure for filing Form 15CA and Form 15CB on new e-filing portal | E-filing 2.0 – Taxontips
However, now looking at the new procedure laid down by the Income tax department as mentioned below along with the offline procedure it can be seen that Income tax department has again adopted the old procedure wherein the assessee has to just assign/ add a Chartered Accountant only once and the CA will submit Form 15CB first and then based on that the assessee shall submit Form 15CA – Part C.
The detailed procedure is as under:
Steps (15CA Part-C and 15CB Online Mode) |
||
| Appointment of CA | ||
| Step | Action by | Action Description |
| Step 1 | Taxpayer | Login to e-Filing Portal. Navigate to “My Chartered Accountant(s)” functionality under Authorised Partners menu. Add CA by providing the Membership Number. Assign Form by selecting Form 15CB, Financial Year and click ‘Add’. This is a one-time appointment to be made every Financial Year. |
| Filing of Form 15CB | ||
| Step 2 | CA | Login to e-Filing portal. Navigate to “e-File” menu and select File Forms sub-menu. |
| Step 3 | CA | Select Form 15CB appearing under File Forms sub-menu. |
| Step 4 | CA | On selection of Form 15CB, User ID and PAN of CA is auto populated. Provide PAN/TAN of the assessee to whom certificate in Form 15CB is required to be issued, Filing Type, Submission Mode “Online” and Financial year. |
| Step 5 | CA | Click Continue. Navigate to Form 15CB Instructions Screen. Prepare Form 15CB and generate Preview. Proceed to e-Verify and submit under Digital Signature Certificate (DSC) of CA. An Acknowledgement Number is generated for Form 15CB. Downloadable PDF of Form 15CB will be made available in view filed forms. No acknowledgement will be generated till taxpayer files a valid 15CA quoting the acknowledgement number of 15CB. |
| Filing of Form 15CA Part-C | ||
| Step 6 | Taxpayer | Login to e-Filing portal. Navigate to “e-File” menu and select File Forms sub-menu. |
| Step 7 | Taxpayer | Select Form 15CA appearing under File Forms sub-menu. |
| Step 8 | Taxpayer | On selection of Form 15CA, PAN/TAN of Assessee is auto populated. Provide Financial Year, Filing Type and Submission Mode “Online”. Form 15CA with all Parts is displayed. Select Part-C radio button. Click Proceed. A pop up appears wherein taxpayer is expected to provide ARN of Form 15CB generated by CA. |
| Step 9 | Taxpayer | Once Form 15CB ARN is validated, Part-C of Form 15CA is prefilled from Form 15CB. |
| Step 10 | Taxpayer | Complete balance fields of Form 15CA Part-C and submit the Form using prescribed modes of e-verification. Downloadable PDF of Form 15CA will be made available in view filed forms. A valid acknowledgement is also generated for submission of 15CA/CB. |
Thus, looking at the detailed procedure it can be said that, E-filing 2.0 is again going back to old procedure as the new procedure was creating a lot of issues for tax payers as well as tax professionals and let’s hope that this procedure will ease many things out.
In the messages sent by Income tax department it has been said that the offline procedure will be implemented on the new website on 04.10.2021 and hence let’s hope that this new online procedure will also implemented simultaneously as no separate date has been announced for same.
To read about full Procedure CLICK HERE.
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