Income Tax

Difference in CPC Demand and Central Action Plan CAP-1. Income Tax Department study shows PrCCIT Regions-wise un-reconciled differences.

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 >>

Share

Recent Posts

  • Income Tax

Penalty u/s 271B is not attracted where books of account not maintained – ITAT Allahabad

Penalty u/s 271B is not attracted in a case where books of account have not been maintained In a recent…

7 hours ago
  • Empanelment

NALCO invites RFP for empanelment of CA Firms for verification of Stores/Spares & movable assets

NALCO invites RFP for empanelment of Chartered Accountant Firms for verification of Stores/Spares and movable assets.  NALCO has invited Request…

9 hours ago
  • RBI

Sending or bringing currency of Nepal and Bhutan – RBI revises regulations

Sending or bringing currency of Nepal and Bhutan - RBI revises exiting regulations  RBI has notified the Foreign Exchange Management…

9 hours ago
  • Excise/Custom

Manufacturing without aid of power. Entire process though by distinct units to be seen – SC

Entire manufacturing process though by distinct units relevant for exemption from excise duty on account of manufacture without aid of…

10 hours ago
  • Income Tax

Delay in filing Form 10B condoned as failure was in 1st year of operation of Trust

High Court condoned delay in filing Form 10B as the failure was in the 1st Year of operation of the…

12 hours ago
  • Income Tax

Penalty u/s 270A quashed for no satisfaction on what was under reporting & misreporting by assessee

Penalty u/s 270A quashed as there was no satisfaction in the penalty order on what exactly was under reporting of…

15 hours ago