Correction in challan attributes in IDS 2016 payments-Guidelines. Changes in PAN, AY, Minor/Major Heads of e-payment/physical challans

Correction in challan attributes in IDS 2016 payments-Guidelines.  Changes in PAN, AY, Minor/Major Heads of e-payment/physical challans. 

DIRECTORATE OF INCOME TAX (SYSTEM)
ARA Center, Ground Floor, E-2, Jhandewalan Extension,
New Delhi- 110055

F.No.SW/07/01/06/OLTAS INSTRUCTION/DIT(S)II/

Dated: 13-02-2017

To
The Principal Chief Commissioners of  Income-tax/ Chief Commissioners of Income-tax
The Principal Commissioners oi Income-tax/ Commissioners of Income-tax
The Commissioner of Income Tax (Computer Operation}

Sub: Correction in challan attributes in respect of IDS 2016 payments- reg

Sir/Madam.

The payment of taxes under IDS 2016 was enabled via OLTAS in the month of July, 2016. This Directorate has received many requests from taxpayers and field formations for the correction of attributes like PAN, AY, minor head and major head of such challans.

2. The guidelines for correction in challan attributes in respect of IDS-2016 payments are as under:

2.1 In case of changes in PAN, AY, Minor Head, Major Head of e-payment challans, the taxpayer’s request may be sent with the recommendation of the jurisdictional PCIT to ADG(S)-2 for correction by the Directorate of systems.

2.2 In case of physical challan payment, the mechanism for correction is as under:

(a) For changes in major head (from 21, 20 to 28) or minor head from advance tax (100) to IDS challans (111), the concerned bank branch can make changes and transmit correction string ( RT18) within 90 days period.

(b) For changes of PAN in challan, the concerned bank branch can transmit RT18 request within 7 days period.

(c) After the lapse of time period above, or in any other case, the taxpayer’s request may be forwarded with the recommendation of tile jurisdictional PCIT to ADG(S)-2 for correction by the Directorate of systems.

(d) For changes in minor head from self-assessment tax (300) or regular tax (400) to IDS (111), the recommendation should be for changing both AY and minor head.

2.3  The PCIT may refer to the declaration made in Form 1 to assess whether the taxpayer request for change in challan attributes appears to be a bonafide mistake.

2.4 No request for changing IDS payments (111) to other payments (advance tax, self­ assessment tax etc.) will be carried out presently.

3. The above instruction may  kindly  be communicated to  the  field formations. This instruction is also available at i-taxnet.

Yours faithfully

(Sanjeev Singh)
Addl. Director General (Systems)-2