Difference in CPC Demand and Central Action Plan CAP-1. Income Tax Department study shows PrCCIT Regions -wise unreconciled differences.
Directorate of Income Tax has issued a letter to all Principal Chief Commissioners of Income Tax (PrCCIT) stating that it has observed noticeable differences in the amount of demand as reported in CAP-1 statement and the data appearing on CPC portal.
The letter has stressed that in view of use of technology in Departmental functioning, it is necessary that statistics of Demand (the tax due to Department) as appearing in CAP-1 of each Pr. CCIT Region should be reconciled with the database on e-portals so that this information could become a reliable tool for policy formulation and performance appraisal.
The letter indicates that the Directorate had conducted a comparative study of the demand figures as on 31-03-2016 in respect of all the Pr. CCIT regions which was based on the demand figures reported by in CAP-I report vis-d-vis data obtained from CPC-ITR, Bengaluru. As per the study, there are marked variations in figures as reported in CAP-1 report and that taken from the CPC-ITR, Bengaluru.
The reported differences were as under:
| Region | Outstanding Demand as per CAP-1 for April-2016 | CPC Demand as on 31/03/2016 (AST+CPC+DCR) | Difference |
| Karnataka & Goa | 49504 | 346975 | -297471 |
| INTL Taxation | 105864 | 344306 | -238442 |
| Nagpur | 1406 | 8961 | -7555 |
| Odisha | 4054 | 6471 | -2417 |
| UP(West) & Uttarakhand | 8219 | 9694 | -1475 |
| NER | 1369 | 1469 | -100 |
| KERALA | 5408 | 5244 | 164 |
| UP(East) | 15438 | 15208 | 230 |
| MP & Chaittasgarh | 11270 | 10474 | 796 |
| Rajasthan | 4276 | 3478 | 798 |
| AP & Telengana | 32184 | 29991 | 2193 |
| West Bengal & Skkim | 75035 | 71542 | 3493 |
| Bihar & Jharkhand | 6652 | 3020 | 3632 |
| Pune | 25044 | 21356 | 3688 |
| Gujarat | 25564 | 21569 | 3995 |
| Tamilnadu | 38390 | 32580 | 5810 |
| NWR | 16632 | 9543 | 7089 |
| Delhi | 144635 | 78293 | 66342 |
| Mumbai | 358901 | 138417 | 220484 |
| Total | 929845 | 1158591 | -228746 |
As suggested in the letter, the difference in the demand figures as reported in CAP-1 report and that reflected in CPC may be due to any of the following fact:
(i) The correct figures of demand have not been uploaded;
(ii) The entire demand standing on the records of the AO has not been uploaded;
(iii) Any other reason which may require corrective action at the end of AO.
All Assessing Officers have been advised to eliminate the said differences by following guidelineg issued for uploading and rectification of demand on CPC and following instructions of CBDT:
AST Instruction No.82
Instruction No.4/2014
Circular No.8/2015
All the Pr. CCIT have been requested to issue necessary directions to all concerned Assessing officers to ensure reconciliation of the demand available with them with the figures of CPC-ITR Bengaluru. The exercise of reconciliation is required to be completed by 31.10.2016 positively.
Download the Letter Click Here >>
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