New Income tax e-filing website i.e. e-filing 2.0 was launched on 07.06.2021, and it was announced that from 31.05.2021 to 07.06.2021, taxpayers won’t be able to submit Form 15CA or 15CB. However, on 07.06.2021 although new website was launched but it was not having the functionality to let people file Form 15CA and 15CB.
Therefore, CBDT has come up with an update wherein it was announced that till next announcement assessee and Chartered Accountants can issue Form 15CB and Form 15CA manually to the AD bank till 15.08.2021 and later a system would be developed wherein they could upload the manual form and generate DIN number of such manual certificates.
Finally Income tax e-filing website has come up with a solution or procedure wherein the taxpayer and Chartered Accountant can upload their manual Form 15CA and 15CB and register the manual certificate on e-filing website was not available earlier.
Let’s understand the procedure laid down by e-filing website with regard to re-filing of Form 15CB and 15CA which were issued manually:
In accordance with Press release dated 20th July 2021 issued by Central Board of Direct Taxes (CBDT), functionality for uploading Form 15CA and Form 15CB submitted with Authorised Dealers in manual format during the period 7th June 2021 to 15th August 2021 has been enabled at e-filing portal www.incometax.gov.in.
Please note that this functionality may not be used for uploading Forms submitted other than this specified period.
Download Utility
Offline Utilities for filling Form 15CA and Form 15CB have been updated to cover filling of manually submitted Forms. Updated Utility can be downloaded from “Downloads” section of Homepage under Income Tax Forms page.
Process of filing Form 15CA (To be filed by Taxpayer or Tax Deductor)
| Step | Activity |
| Step 1 | Fill Form 15CA in the downloaded offline utility for Forms submitted manually earlier and generate xml(s). The xml(s) to be zipped in a folder. |
| Step 2 | Login by Taxpayer or Tax Deductor at www.incometax.gov.in |
| Step 3 | Navigate to menu >> e-file >> Income-tax Forms >> File Income-tax Forms and select Form 15CA. Select “Manual” radio button and click on the continue button. |
| Step 4 | Upload zipped file under “Attach File” option in “Upload Manual Bulk Form” menu and submit using prescribed modes of e-verification. |
Process of filing Form 15CB (To be filed by Chartered Accountant (CA))
| Step | Activity |
| Step 1 | Fill Form 15CB in the downloaded offline utility for Forms submitted manually earlier and generate xml(s). The xml(s) to be zipped in a folder. CA can zip forms filled for multiple Taxpayers in a single zipped folder. |
| Step 2 | Login by Chartered Accountant at www.incometax.gov.in |
| Step 3 | Navigate to menu >> e-file >> Income-tax Forms >> File Income-tax Forms and select Form 15CB. Select “Manual” radio button and click on the continue button. |
| Step 4 | Upload zipped file under “Attach File” option in “Upload Manual Bulk Form” menu and submit using DSC (Digital Signatures). |
Important Note: Please ensure that Taxpayer has appointed CA and assigned Form 15CB to the CA for Financial Year 2021-22 through “My Chartered Accountant” Functionality accessed through “Authorised Partners” menu before CA tries upload using the manual.
General Instruction for filling Form 15CA and 15CB in offline utility:
- In the regular ‘Online’ mode in Part-C of Form 15CA is required to be filed after certificate in Form 15CB is obtained from CA and uploaded at the portal. Hence, ARN of Form 15CB is filled in Form 15CA (Part-C). However, in order, to facilitate Taxpayers to file Form 15CA manually submitted during this period, Taxpayers may fill Certificate No. and Date of Certificate mentioned by CA in the manually issued Form 15CB.
- Taxpayer may read the “proposed date of remittance” fields in Form 15CA and Form 15CB as “Actual date of remittance” where applicable, in case remittance has taken place before upload of manual Form 15CA/CB.”
- The following will continue for manual mode of submission of Form 15CA and Form 15CB:
- UDIN updation for Form 15CB through Update UDIN functionality
- e-Verification through DSC/EVC
- Once form is filed, form PDF and ARN will be generated and available for download in “View filed Form”
In Taxpayer/Tax Deductor login, “Withdraw” button will not be available against uploaded Form 15CA using manual option
Thus, from the above procedure below are our observation:
- There is no link between Form 15CA and 15CB as the assessee while filing Form 15CA has to mention certificate number of manual Form 15CB and hence there will be no link with manual Form 15CB filed by Chartered Accountant online. Earlier if in Form 15CA a person used to mention incorrect acknowledgement number website would reject Form 15CA but in this case there would be no such issue.
- When the manual Form 15CB and 15CA was announced it was told that one need to only assign a DIN number (i.e. Document Identification number) to Form 15CB however now the department is asking everyone to file the same at income tax portal.
- Further, UDIN also needs to be validated for each such form on e-filing portal. Last date to update such UDIN would be 30.04.2022.
- There is no last date mentioned on e-filing portal for anyone to file this manual forms on e-filing portal.
To read the Procedure laid down by e-filing portal CLICK HERE.
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