Directorate of Income Tax (Systems) e-sahyog (e- ) Step by Step Guide Version 1.0 (October 2015)

Transcription

1 Directorate of Income Tax (Systems) e-sahyog (e- ) Version 1.0 (October 2015)

2 Contents 1. About e-sahyog Overview How to view information and submit response Processing of Response How to Login to e-filing portal How to access About e-sahyog & How to view the information related to the mismatch How to submit online response if the taxpayer does not have knowledge about the information displayed How to submit detailed response if the taxpayer has knowledge about the information displayed How to respond if the value shown under Third Party Information is wrong How to respond if the mismatch is on account of information relating to different PAN/AY How to respond if the information/transaction was not correctly accounted for in the I T Return How to respond if the mismatch has a an explanation How to fill detailed response in Part B How to submit the response How to take a printout of the response submitted How to submit response for the remaining mismatch issues if the taxpayer logs out Annexure 1: List of Issues Annexure 2: Issue wise Instructions to submit response Transfer of property reported in AIR but capital gains is not declared in Return of Income Value of property transferred as reported in AIR is higher than the value of property transferred as reported in Return of Income Payment of compensation on acquisition of immovable property as shown in TDS return filed by acquirer is more than sale consideration reported in the Return of Income Payment of compensation on acquisition of immovable property is shown in TDS return filed by Government but capital gains is not declared in Return of Income Amount paid/credited as per 26 AS (194C and/or 194J) but no income from business/profession declared in Return of Income Amount paid/credited as per Form 26 AS (Section 194C and 194J) is more than the gross turnover or gross receipts shown in Return of Income Amount paid/credited reported in Form 26 AS (Section 194I) is significantly more as compared to the income from house property as shown in Return of Income Amount paid/credited in Form 26 AS (Section 194I) is significantly more as compared to the rent/annual lettable value as shown in Return of Income Amount paid/credited as interest and winnings from lottery, crossword puzzle, races etc. in Form 26 AS is more than the Income from other sources shown in Return of Income Amount paid/credited as interest in Form 26 AS is more than the interest income shown in Directorate of Income Tax (Systems) 2

3 Return of Income Turnover from services reported in Service Tax Return but no income from business/profession declared in Return of Income Higher turnover reported in Service Tax Return as compared to gross turnover or gross receipts reported in Return of Income Annexure 3: Sample Response PDF Directorate of Income Tax (Systems) 3

4 1. About e-sahyog 1.1 Overview Income Tax Department (ITD) has launched a new initiative e-sahyog with a view to reduce compliance cost, especially for small taxpayers. This initiative is in line with the government s commitment under Digital India to e- enable public services for the benefit of the citizens. Traditionally, when Income Tax Department (ITD) found mismatch in information shown in the Income Tax Return with the information submitted from third parties in the form of Annual Information Return (AIR), TDS Statement etc., the cases were selected for scrutiny. The list of such mismatch related issues is provided in Annexure1. e-sahyog is a Pilot Project to provide an online mechanism to resolve mismatches in income Tax return without requiring taxpayers to attend the Income Tax Office. 1.2 How to view information and submit response The taxpayers in whose cases mismatch has been found have been informed by SMS, s and letters. The taxpayer needs to follow these three basic steps: Step 1: Login to e-filing portal Step 2: View Information Mismatch Step 3: Submit online response Login to e-filing portal at and click on My pending action. Mismatch Information summary can be viewed under e- Sahyog tab. Submit online response (Follow to e- Sahyog available on the e-filing portal). The taxpayer just needs to visit the e-filing website and log in with their user-id and password for the e-filing portal. On the home screen itself, the taxpayer will get the information about the Return Information Mismatch under the tab My Pending Actions. The taxpayer will be provided the information submitted by the taxpayer to the ITD in the Return of Income as well as the information received by the ITD from the third party. The taxpayer will be able to submit online response on the issue. Issue wise instructions are provided in Annexure 2. If the taxpayer needs any further clarification/information, query may be sent to [email protected]. 1.3 Processing of Response The responses submitted online by the taxpayers will be processed and if the response and other information are found satisfactory as per automated closure rules, the issue will be closed. The taxpayer can check the updated status by logging in to the e-filing portal.. Directorate of Income Tax (Systems) 4

5 How to Login to e-filing portal a) Go to e-filing portal at b) If already registered on the portal, click on Login Here to login to e-filing portal. c) If not already registered on e-filing portal. Click on Register Yourself 2.2 How to access About e-sahyog & a) Login to e-filing portal at b) On dashboard, you will see a link of My Pending Action. Click on the same. Directorate of Income Tax (Systems) 5

6 c) Click on e-sahyog link d) Inside the e-sahyog there will be links for About e-sahyog and Step By Step Guide e) By clicking on About e-sahyog, the PDF document containing the overview of the e- Sahyog can be downloaded. f) Step By Step Guide can be downloaded by clicking on the link Step By Step Guide Directorate of Income Tax (Systems) 6

7 g) Read the Note carefully before filling any response. h) In case if there is any mismatch issue, the same will be visible under the e-sahyog tab. 2.3 How to view the information related to the mismatch a) There may be one or more issues related to one or more years. All the issues will be visible under the e-sahyog tab. b) Click on the Link Response to open Return Mismatch Response. c) The mismatch related information (relevant value in the ITR and third party information) will be displayed in Return Mismatch Response. Directorate of Income Tax (Systems) 7

8 d) The description of the relevant Form can be viewed by clicking on the hyperlink against Form Number. e) Read the Main Instructions for submission of detailed response (Part B) Directorate of Income Tax (Systems) 8

9 f) The ITR can be viewed by clicking on the hyperlink for the ITR in the main instructions at the bottom of the screen. g) Form 26AS can be viewed by clicking on the hyperlink for the Form 26AS in main instructions at the bottom of the screen. Directorate of Income Tax (Systems) 9

10 2.4 How to submit online response if the taxpayer does not have knowledge about the information displayed a) If the taxpayer does not have knowledge about the information displayed under Mismatch Related Information, appropriate response can be provided under Part A (Preliminary Response). After that, the taxpayer needs to press the button Next. (For further steps in such case refer to para 2.11) b) No detailed response (Part B) is required if first option under preliminary response (Part A) is selected. Submission of detailed response (Part B) is mandatory only in cases where second option under preliminary response (Part A) is selected. Directorate of Income Tax (Systems) 10

11 2.5 How to submit detailed response if the taxpayer has knowledge about the information displayed a) Submission of detailed response (Part B) is mandatory only in cases where second option under preliminary response (Part A) is selected. b) Enter details of each property/sub-registrar/deductor etc. in separate response record (Please follow instructions at the bottom of the screen). c) If there is more than one PAN, AY involved, please submit details for each PAN, AY combination in separate response records. Directorate of Income Tax (Systems) 11

12 d) For submitting the response in Part B, click on Add row link. e) Please read the instructions carefully before submitting the response as well as appearing against each field. 2.6 How to respond if the value shown under Third Party Information is wrong Under the section Mismatch Response, select the appropriate response (The value shown under Third Party Information is wrong). Directorate of Income Tax (Systems) 12

13 2.7 How to respond if the mismatch is on account of information relating to different PAN/AY Under the section Mismatch Response, select the appropriate response (The mismatch is on account of information relating to different PAN/AY). 2.8 How to respond if the information/transaction was not correctly accounted for in the I T Return Under the section Mismatch Response, select the appropriate response (The information/transaction was not correctly declared in Return of Income and revised return u/s 139(5) has been filed). Directorate of Income Tax (Systems) 13

14 2.9 How to respond if the mismatch has a an explanation a) Under the section Mismatch Response, select the appropriate response (Explanation other than above) b) Please select appropriate explanation type and provide remarks if necessary 2.10 How to fill detailed response in Part B a) Please fill all the mandatory fields after reading the instructions against the field in Part B. The sample screens for one of the mismatch issues is displayed below, Directorate of Income Tax (Systems) 14

15 Response ID: TAN of Sub Registrar: Designation & Address of Sub Registrar: Directorate of Income Tax (Systems) 15

16 Property Address: Property Pin code: Directorate of Income Tax (Systems) 16

17 Date of transfer: Directorate of Income Tax (Systems) 17

18 Full Value of consideration adopted as per section 50C for the purpose of Capital Gains: Property Type: Directorate of Income Tax (Systems) 18

19 Mismatch Response: PAN of transferor: Directorate of Income Tax (Systems) 19

20 Assessment Year (AY) to which income relates: Full Value of consideration adopted as per section 50C for the purpose of Capital Gains related to that person in the AY above: Directorate of Income Tax (Systems) 20

21 Capital gains/income related to person in the AY above: Explanation type: Directorate of Income Tax (Systems) 21

22 Remarks: a) Click on the Next button after filling the response accordingly. b) The taxpayer will be guided to the Return Mismatch Response screen and will be able to view the response filled. The taxpayer can still edit the response. c) If the taxpayer needs to fill another record for the same issue, it should click on the Add Row link again. A message will appear asking the taxpayer as to whether it needs to fill the response for the same deductor/property etc. If the taxpayer chooses yes then certain fields in Part B will be auto-populated which are editable by the taxpayer. d) In case if the taxpayer chooses no, it needs to fill all the details of the Detailed response. e) Once the taxpayer has filled all the records in Detailed response for the same issue, it may fill the response for other issues. Directorate of Income Tax (Systems) 22

23 2.11 How to submit the response If the taxpayer selects first preliminary response in Part A or has filled the records (Part B) for one/more issues, it may submit the response by clicking Next on the Return Mismatch Response screen and then by clicking Submit on the e-sahyog screen. It is mandatory to submit the details of all the columns viz. e-sahyog, filling of Income Tax Return and Related Information Summary otherwise the taxpayer will not be able to Submit the details filed How to take a printout of the response submitted a) There will be option to know the status of the case under the View my submission tab. The taxpayer will be conveyed one of the following two status: i. Submitted: Once the taxpayer for all the issues is submitted by the taxpayer, the status will change to Submitted ii. Closed: Once the issue is closed, the status will change to Closed b) There will also be option to take the PDF of the response submitted under the View my submission tab. c) Sample PDF is attached at Annexure 3. Directorate of Income Tax (Systems) 23

24 2.13 How to submit response for the remaining mismatch issues if the taxpayer logs out 1) In case if the taxpayer has submitted the response for one or more mismatch issue and logs in again to submit the response of the remaining issues, the response already submitted will appear in blue colour. 2) The taxpayer will be required to review the response already submitted (shown in blue colour) alongwith the submission for the remaining mismatch issues (shown in red colour). Directorate of Income Tax (Systems) 24

25 3) In case if the taxpayer does not review the response already submitted (shown in blue colour) alongwith the submission for the remaining mismatch issues (shown in red colour), an error message will be displayed for the corresponding mismatch issue: Directorate of Income Tax (Systems) 25

26 4) The first submission of one or more mismatch issues will generate an Original pdf in View my submission tab. After that each submission will generate a Revised pdf. In case a person has an NMS submission from his login, then even the first submission of e-sahyog will go as "Revised" Only. The latest pdf (whether original or revised) will be valid for e-sahyog and the same will be referred by the department for further reference with the taxpayer. Directorate of Income Tax (Systems) 26

27 Annexure 1: List of Issues Sl. No Scenario 1 Transfer of property reported in AIR but capital gains is not declared in Return of Income. 2 Value of property transferred as reported in AIR is higher than the value of property transferred as reported in Return of Income 3 Payment of compensation on acquisition of immovable property as shown in TDS return filed by acquirer is more than sale consideration reported in the Return of Income 4 Payment of compensation on acquisition of immovable property is shown in TDS return filed by Government but capital gains is not declared in Return of Income. 5 Amount paid/credited as per 26 AS(194C and/or 194J) but no income from business/profession declared in Return of Income 6 Amount paid/credited as per Form 26 AS (Section 194C and 194J) is more than the gross turnover or gross receipts shown in Return of Income Description Taxpayer has filed the Return of Income in ITR 1/4S which does not contain the details of any transfer of property by the taxpayer. While the Income Tax Department has received the details about the transfer of the property by the taxpayer from the Sub Registrar of the properties by way of AIR return. The value of property transferred during the year as reported in the AIR return filed by the Sub Registrar office, is higher than the Full value of consideration adopted as per section 50C for the purpose of Capital Gains as declared in the Capital gains Schedule of Return of Income. The value of property transferred during the year as reported in TDS return filed by the Government under section 194LA, is higher than the full value of consideration received/receivable as declared in the Capital gains Schedule of Return of Income. Taxpayer has filed the Return of Income in ITR 1/4S which does not contain the details of any transfer of property by the taxpayer. While the Income Tax Department has received the details about the transfer of the property by the taxpayer from the TDS return under section 194LA filed by the Government. Taxpayer has filed the Return of Income in ITR 1/2/3 which does not contain the details of any income from business/profession, while the Income Tax Department has received the details about amount paid/credited u/s 194C and/or 194J to the taxpayer during the year as reported in the TDS return filed by the deductor(s) Amount paid/credited as per Form 26 AS (Section 194C and 194J) is more than the gross turnover or gross receipts shown in Return of Income filed in ITR 4S Directorate of Income Tax (Systems) 27

28 Sl. No Scenario 7 Amount paid/credited reported in Form 26 AS (Section 194I) is significantly more as compared to the income from house property as shown in Return of Income 8 Amount paid/credited in Form 26 AS (Section 194I) is significantly more as compared to the rent/annual lettable value as shown in Return of Income 9 Amount paid/credited as interest and winnings from lottery, crossword puzzle, races etc. in Form 26 AS is more than the Income from other sources shown in Return of Income 10 Amount paid/credited as interest in Form 26 AS is more than the interest income shown in Return of Income 11 Turnover from services reported in Service Tax Return but no income from business/profession declared in Return of Income 12 Higher turnover reported in Service Tax Return as compared to gross turnover or gross receipts reported in Return of Income Description Amount paid/credited reported in Form 26 AS (Section 194I) is significantly more as compared to the income from house property as shown in Return of Income filed in ITR 1/4S Amount paid/credited reported in Form 26 AS (Section 194I) is significantly more as compared to the income from house property as shown in Return of Income Amount paid/credited as interest and winnings from lottery, crossword puzzle, races etc. in Form 26 AS is more than the Income from other sources shown in Return of Income filed in ITR 1/4S Gross Interest shown in Return of Income is less than Interest paid/payable during the year reported in the TDS return filed by the deductor(s). Assessee has declared turnover from services in its service tax return(s) submitted to the Service Tax Department while the Income Tax Return is filed in ITR 1/2/3 which does not contain the details of any income from business/profession. Amount of turnover from services during the year, declared by the assessee in the service tax return submitted to the Service Tax Department is higher than the amount of turnover reported in ITR 4S. Directorate of Income Tax (Systems) 28

29 Annexure 2: Issue wise Instructions to submit response 1. Transfer of property reported in AIR but capital gains is not declared in Return of Income. Preliminary Response (Part A) PAN: XXXXXXXXXX Assessment Year: NNNN-NN Financial Year: NNNN-NN Issue Transfer of property reported in AIR but capital gains is not declared in Return of Income. Description Taxpayer has filed the Return of Income in ITR 1/4S which does not contain the details of any transfer of property by the taxpayer. While the Income Tax Department has received the details about the transfer of the property by the taxpayer from the Sub Registrar of the properties by way of AIR return. Mismatch Related Information Source Form Filer ID Filer name Information Description Value Part A - Preliminary Response Select Response: 1 I do not have any knowledge about the property(ies) shown under "Mismatch Related Information" 2 I have knowledge about the property(ies) shown under "Mismatch Related Information" Part B Detailed Response (Summary) [Add new row] Response ID Submitted on 1 XX-XX-XXXX View 2 XX-XX-XXXX View Instructions for Main Form 1. Submission of detailed response (Part B) is mandatory in cases where second option under preliminary response (Part A) is selected. 2. To submit detailed response in Part B please click on "Add row" 3. Enter details of following in separate detailed response sheets (Part B) as per the information available in your records for: a) Each property transferred during the year (whether shown under "Mismatch Related Information" or not); and/or b) Each person who has transferred the property whether jointly or separately; and/or c) Each assessment year in which the income is taxable Directorate of Income Tax (Systems) 29

30 Detailed Response (Part B) Sl. No Description Value 1 Response ID Auto Increment 2 TAN of Sub Registrar ( Instruction no. 1) 3 Designation& Address of Sub Registrar ( Instruction no. 2) 4 Property Address ( Instruction no. 3) 5 Property Pin code ( Instruction no. 4) 6 Date of transfer Date Picker 7 Total Value of property as per stamp valuation authority( Instruction no. 5) 8 Property Type ( Instruction no. 6) (Select from list) 9 Mismatch Response ( Instruction no. 7) (Select from list) 10 PAN of transferor ( Instruction no. 8) 11 Assessment Year (AY) to which income relates ( Instruction no. 9) 12 Value of property (as per stamp valuation authority) related to that person in the AY above ( Instruction no. 10) 13 Capital gains/income related to person in the AY above ( Instruction no. 11) 14 Explanation type ( Instruction no. 12) (Select from list) 15 Remarks ( Instruction no. 13) Instructions for Detailed Response 1. a). In case of property(ies) shown under "Mismatch Related Information", the TAN of the Sub Registrar displayed under "Mismatch Related Information" to be filled. b). In case of other properties, TAN of the Sub Registrar of the property with whom property is registered to be filled. 2. a). In case of property(ies) shown under "Mismatch Related Information", the designation and address of the Sub Registrar displayed under "Mismatch Related Information" to be filled. b). In case of other properties, designation and address of the Sub Registrar of the property with whom property is registered to be filled. 3. Complete address of the property transferred with name of the Village/City, District and State to be filled 4. Pin code of the property transferred to be filled. 5. Total Value of property as per stamp valuation authority to be filled 6. Select Property Type from following categories: Agricultural land Non -agricultural land Commercial property Residential property Industrial Others Directorate of Income Tax (Systems) 30

31 7. Select Mismatch Response from following categories: The value shown under Third Party Information is wrong The mismatch is on account of information relating to different PAN/AY The information/transaction was not correctly declared in Return of Income and revised return u/s 139(5) has been filed. Explanation other than above (Please select appropriate explanation type) 8. a). In case if the whole/part of the property belongs to you, your own PAN is to be filled b). In cases where whole/part of the property belongs to any other person, PAN of such other person is to be filled. Please Note: In case if the property belongs to more than one person or taxable in different assessment years, separate response sheets are to be filled for each person and AY. After completing this response sheet and clicking on the Next button, you will be automatically directed to the relevant page where the option to "Add row" may be exercised. 9. Assessment Year (AY) to which income relates to be filled 10. Value of share of property (as per stamp valuation authority) related to that person in the AY above is to be filled 11. Capital gains/income related to person in the AY above 12. In case Mismatch Response Explanation other than above is selected, select explanation type from following explanation types: Property transferred is not a capital asset as defined in section 2(14)(iii) (agricultural land) Property has been gifted Property has been transferred under irrevocable trust Profit on transfer of property is included in business income Capital Gains arising from the transfer of the property is exempt (Please provide details in remarks) Any Other Explanation (Please provide details in remarks) 13. Please provide further details in remarks to enable validation of the response. Directorate of Income Tax (Systems) 31

32 2. Value of property transferred as reported in AIR is higher than the value of property transferred as reported in Return of Income. Preliminary Response (Part A) PAN: XXXXXXXXXX Assessment Year: NNNN-NN Financial Year: NNNN-NN Issue Value of property transferred as reported in AIR is higher than the value of property transferred as reported in the ITR. Description The value of property transferred during the year as reported in the AIR return filed by the Sub Registrar office, is higher than the Full value of consideration adopted as per section 50C for the purpose of Capital Gains as declared in the Capital gains Schedule of Return of Income Mismatch Related Information Source Form Filer ID Filer name Information Description Value Part A - Preliminary Response Select Response: 1 I do not have any knowledge about the property(ies) shown under "Mismatch Related Information" 2 I have knowledge about the property(ies) shown under "Mismatch Related Information" Part B Detailed Response (Summary) [Add new row] Response ID Submitted on 1 XX-XX-XXXX View 2 XX-XX-XXXX View Instructions for Main Form 1. Submission of detailed response (Part B) is mandatory in cases where second option under preliminary response (Part A) is selected. 2. To submit detailed response in Part B please click on "Add row" 3. Enter details of following in separate detailed response sheets (Part B) as per the information available in your records for: a) Each property transferred during the year (whether shown under "Mismatch Related Information" or not); and/or b) Each person who has transferred the property whether jointly or separately; and/or c) Each assessment year in which the income is taxable Directorate of Income Tax (Systems) 32

33 Detailed Response (Part B) Sl. No Description Value 1 Response ID Auto Increment 2 TAN of Sub Registrar ( Instruction no. 1) 3 Designation & Address of Sub Registrar ( Instruction no. 2) 4 Property Address ( Instruction no. 3) 5 Property Pin code ( Instruction no. 4) 6 Date of transfer Date Picker 7 Full value of consideration adopted as per section 50C for the purpose of Capital Gains ( Instruction no. 5) 8 Property Type ( Instruction no. 6) (Select from list) 9 Mismatch Response ( Instruction no. 7) (Select from list) 10 PAN of transferor ( Instruction no. 8) 11 Assessment Year (AY) to which income relates ( Instruction no. 9) 12 Full value of consideration adopted as per section 50C for the purpose of Capital Gains related to that person in the AY above ( Instruction no. 10) 13 Capital gains/income related to person in the AY above ( Instruction no. 11) 14 Explanation type ( Instruction no. 12) (Select from list) 15 Remarks ( Instruction no. 13) Instructions for Detailed Response 1. a). In case of property(ies) shown under "Mismatch Related Information", the TAN of the Sub Registrar displayed under "Mismatch Related Information" to be filled. b). In case of other properties, TAN of the Sub Registrar of the property with whom property is registered to be filled. 2. a). In case of property(ies) shown under "Mismatch Related Information", the designation and address of the Sub Registrar displayed under "Mismatch Related Information" to be filled. b). In case of other properties, designation and address of the Sub Registrar of the property with whom property is registered to be filled. 3. Complete address of the property transferred with name of the Village/City, District and State to be filled 4. Pin code of the property transferred to be filled. 5. Full value of consideration adopted as per section 50C for the purpose of Capital Gains 6. Select Property Type from following categories: Agricultural land Non -agricultural land Commercial property Residential property Industrial Others Directorate of Income Tax (Systems) 33

34 7. Select Mismatch Response from following categories: The value shown under Third Party Information is wrong The mismatch is on account of information relating to different PAN/AY The information/transaction was not correctly declared in Return of Income and revised return u/s 139(5) has been filed. Explanation other than above (Please select appropriate explanation type) 8. a). In case if the whole/part of the property belongs to you, your own PAN is to be filled b). In cases where whole/part of the property belongs to any other person, PAN of such other person is to be filled. Please Note: In case if the property belongs to more than one person or taxable in different assessment years, separate response sheets are to be filled for each person and AY. After completing this response sheet and clicking on the Next button, you will be automatically directed to the relevant page where the option to "Add row" may be exercised. 9. Assessment Year (AY) to which income relates to be filled 10. Full value of consideration adopted as per section 50C for the purpose of Capital Gains related to that person and taxable in the AY above is to be filled 11. Capital gains/income related to person and taxable in the AY above 12. In case Mismatch Response Explanation other than above is selected, select explanation type from following explanation types: Property transferred is not a capital asset as defined in section 2(14)(iii) (agricultural land) Property has been gifted Property has been transferred under irrevocable trust Profit on transfer of property is included in business income Value reported by the AIR filer has been taken for computation of capital gains Property transferred is depreciable asset and sale consideration reduced from the block of assets Property converted in to stock in trade and sale consideration computed as per section 45(2) Property transferred to Firm/AOP/BOI and sale consideration computed u/s 45(3) Property transferred to partners/members as per section 45(4) Property transferred under compulsory acquisition and taxable in the year of receipt as per Section 45(5) Property transferred to wholly owned Indian subsidiary company as per section 47(iv) Property transferred to Indian holding company as per section 47(v) Property transferred under the scheme of amalgamation/demerger Capital Gains arising from the transfer of the property is exempt (Please provide details in remarks) Any Other Explanation (Please provide details in remarks) 13. Please provide further details in remarks to enable validation of the response. Directorate of Income Tax (Systems) 34

35 3. Payment of compensation on acquisition of immovable property as shown in TDS return filed by acquirer is more than sale consideration reported in the Return of Income Preliminary Response (Part A) PAN: XXXXXXXXXX Assessment Year: NNNN-NN Financial Year: NNNN-NN Issue Payment of compensation on acquisition of immovable property as shown in TDS return filed by acquirer is more than sale consideration reported in the Return of Income Description The value of property transferred during the year as reported in TDS return filed by the Government under section 194LA, is higher than the full value of consideration received/receivable as declared in the Capital gains Schedule of Return of Income. Mismatch Related Information Source Form Filer ID Filer name Information Description Value Part A - Preliminary Response Select Response: 1 I do not have any knowledge about the property(ies) shown under "Mismatch Related Information" 2 I have knowledge about the property(ies) shown under "Mismatch Related Information" Part B Detailed Response (Summary) [Add new row] Response ID Submitted on 1 XX-XX-XXXX View 2 XX-XX-XXXX View Instructions for Main Form 1. Submission of detailed response (Part B) is mandatory in cases where second option under preliminary response (Part A) is selected. 2. To submit detailed response in Part B please click on "Add row" 3. Enter details of following in separate detailed response sheets (Part B) as per the information available in your records for: a) Each property transferred during the year (whether shown under "Mismatch Related Information" or not); and/or b) Each person who has transferred the property whether jointly or separately; and/or c) Each assessment year in which the income is taxable Directorate of Income Tax (Systems) 35

36 Detailed Response (Part B) Sl. No Description Value 1 Response ID Auto Increment 2 TAN/AIN of Acquirer ( Instruction no. 1) 3 Designation & Address of Acquirer( Instruction no. 2) 4 Property Address ( Instruction no. 3) 5 Property Pin code ( Instruction no. 4) 6 Date of acquisition Date Picker 7 Full value of consideration received/receivable ( Instruction no. 5) 8 Property Type ( Instruction no. 6) (Select from list) 9 Mismatch Response ( Instruction no. 7) (Select from list) 10 PAN of transferor ( Instruction no. 8) 11 Assessment Year (AY) to which income relates ( Instruction no. 9) 12 Value of consideration received/receivable related to that person in the AY above ( Instruction no. 10) 13 Capital gains/income related to person in the AY above ( Instruction no. 11) 14 Explanation type ( Instruction no. 12) (Select from list) 15 Remarks ( Instruction no. 13) Instructions for Detailed Response 1. a). In case of property(ies) shown under "Mismatch Related Information", the TAN/AIN of the acquirer displayed under "Mismatch Related Information" to be filled. b). In case of other properties, TAN/AIN of acquirer of the property to be filled. 2. a). In case of property(ies) shown under "Mismatch Related Information", the designation and address of the acquirer displayed under "Mismatch Related Information" to be filled. b). In case of other properties, name and address of the acquirer of the property to be filled. 3. Complete address of the property acquired with name of the Village/City, District and State to be filled 4. Pin code of the property acquired to be filled. 5. Full value of consideration received/receivable to be filled 6. Select Property Type from following categories: Agricultural land Non -agricultural land Commercial property Residential property Industrial Others Directorate of Income Tax (Systems) 36

37 7. Select Mismatch Response from following categories: The value shown under Third Party Information is wrong The mismatch is on account of information relating to different PAN/AY The information/transaction was not correctly declared in Return of Income and revised return u/s 139(5) has been filed. Explanation other than above (Please select appropriate explanation type) 8. a). In case if the whole/part of the property belongs to you, your own PAN is to be filled b). In cases where whole/part of the property belongs to any other person, PAN of such other person is to be filled. Please Note: In case if the property belongs to more than one person or taxable in different assessment years, separate response sheets are to be filled for each person and AY. After completing this response sheet and clicking on the Next button, you will be automatically directed to the relevant page where the option to "Add row" may be exercised. 9. Assessment Year (AY) to which income relates to be filled 10. Value of consideration received/receivable for share of property related to that person in the AY above is to be filled 11. Capital gains/income related to person and taxable in the AY above 12. In case Mismatch Response Explanation other than above is selected, select explanation type from following explanation types: Property transferred is not a capital asset as defined in section 2(14)(iii) (agricultural land) Profit on transfer of property is included in business income Property transferred is depreciable asset and sale consideration reduced from the block of assets Capital Gains arising from the transfer of the property is exempt (Please provide details in remarks) Any Other Explanation (Please provide details in remarks) 13. Please provide further details in remarks to enable validation of the response. Directorate of Income Tax (Systems) 37

38 4. Payment of compensation on acquisition of immovable property is shown in TDS return filed by Government but capital gains is not declared in Return of Income. Preliminary Response (Part A) PAN: XXXXXXXXXX Assessment Year: NNNN-NN Financial Year: NNNN-NN Issue Payment of compensation on acquisition of immovable property is shown in TDS return filed by Government but capital gains is not declared in Return of Income. Description Taxpayer has filed the Return of Income in ITR 1/4S which does not contain the details of any transfer of property by the taxpayer. While the Income Tax Department has received the details about the transfer of the property by the taxpayer from the TDS return under section 194LA filed by the Government. Mismatch Related Information Source Form Filer ID ( Instruction no. 1) Filer name Information Description Value Part A - Preliminary Response Select Response: 1 I do not have any knowledge about the property(ies) shown under "Mismatch Related Information" 2 I have knowledge about the property(ies) shown under "Mismatch Related Information" Part B Detailed Response (Summary) Response ID Submitted on [Add new row] 1 XX-XX-XXXX View 2 XX-XX-XXXX View Instructions for Main Form 1. Submission of detailed response (Part B) is mandatory in cases where second option under preliminary response (Part A) is selected. 2. To submit detailed response in Part B please click on "Add row" 3. Enter details of following in separate detailed response sheets (Part B) as per the information available in your records for: a) Each property transferred during the year (whether shown under "Mismatch Related Information" or not); and/or b) Each person who has transferred the property whether jointly or separately; and/or c) Each assessment year in which the income is taxable Directorate of Income Tax (Systems) 38

39 Detailed Response (Part B) Sl. No Description Value 1 Response ID Auto Increment 2 TAN/AIN of Acquirer ( Instruction no. 1) 3 Designation & Address of Acquirer( Instruction no. 2) 4 Property Address ( Instruction no. 3) 5 Property Pin code ( Instruction no. 4) 6 Date of acquisition Date Picker 7 Full value of consideration received/receivable ( Instruction no. 5) 8 Property Type ( Instruction no. 6) (Select from list) 9 Mismatch Response ( Instruction no. 7) (Select from list) 10 PAN of transferor ( Instruction no. 8) 11 Assessment Year (AY) to which income relates ( Instruction no. 9) 12 Value of consideration received/receivable related to that person in the AY above ( Instruction no. 10) 13 Capital gains/income related to person in the AY above ( Instruction no. 11) 14 Explanation type ( Instruction no. 12) (Select from list) 15 Remarks ( Instruction no. 13) Instructions for Detailed Response 1. a). In case of property(ies) shown under "Mismatch Related Information", the TAN/AIN of the acquirer displayed under "Mismatch Related Information" to be filled. b). In case of other properties, TAN/AIN of acquirer of the property to be filled. 2. a). In case of property(ies) shown under "Mismatch Related Information", the designation and address of the acquirer displayed under "Mismatch Related Information" to be filled. b). In case of other properties, designation and address of the acquirer of the property to be filled. 3. Complete address of the property acquired with name of the Village/City, District and State to be filled 4. Pin code of the property acquired to be filled. 5. Full value of consideration received/receivable to be filled 6. Select Property Type from following categories: Agricultural land Non -agricultural land Commercial property Residential property Industrial Others Directorate of Income Tax (Systems) 39

40 7. Select Mismatch Response from following categories: The value shown under Third Party Information is wrong The mismatch is on account of information relating to different PAN/AY The information/transaction was not correctly declared in Return of Income and revised return u/s 139(5) has been filed. Explanation other than above (Please select appropriate explanation type) 8. a). In case if the whole/part of the property belongs to you, your own PAN is to be filled b). In cases where whole/part of the property belongs to any other person, PAN of such other person is to be filled. Please Note: In case if the property belongs to more than one person or taxable in different assessment years, separate response sheets are to be filled for each person and AY. After completing this response sheet and clicking on the Next button, you will be automatically directed to the relevant page where the option to "Add row" may be exercised. 9. Assessment Year (AY) to which income relates to be filled 10. Value of consideration received/receivable for share of property related to that person in the AY above is to be filled 11. Capital gains/income related to person and taxable in the AY above 12. In case Mismatch Response Explanation other than above is selected, select explanation type from following explanation types: Property transferred is not a capital asset as defined in section 2(14)(iii) (agricultural land) Profit on transfer of property is included in business income Capital Gains arising from the transfer of the property is exempt (Please provide details in remarks) Any Other Explanation (Please provide details in remarks) 13. Please provide further details in remarks to enable validation of the response. Directorate of Income Tax (Systems) 40

41 5. Amount paid/credited as per 26 AS (194C and/or 194J) but no income from business/profession declared in Return of Income Preliminary Response (Part A) PAN: XXXXXXXXXX Assessment Year: NNNN-NN Financial Year: NNNN-NN Issue Amount paid/credited as per 26 AS(194C and/or 194J) but no income from business/profession declared in Return of Income Description Taxpayer has filed the Return of Income in ITR 1/2/3 which does not contain the details of any income from business/profession, while the Income Tax Department has received the details about amount paid/credited u/s 194C and/or 194J to the taxpayer during the year as reported in the TDS return filed by the deductor(s) Mismatch Related Information Source Form Filer ID Filer name Information Description Value Part A - Preliminary Response Select Response: 1 I do not have any knowledge about the amount received/credited shown under "Mismatch Related Information" 2 I have knowledge about the amount received/credited shown under "Mismatch Related Information" Part B Detailed Response (Summary) [Add new row] Response ID Submitted on 1 XX-XX-XXXX View 2 XX-XX-XXXX View Instructions for Main Form 1. Submission of detailed response (Part B) is mandatory in cases where second option under preliminary response (Part A) is selected. 2. To submit detailed response in Part B please click on "Add row" 3. Enter details of following in separate detailed response sheets (Part B) as per the information available in your records for: a) Each deductor (whether shown under "Mismatch Related Information" or not); and/or b) Each person to whom the amount received/credited relates c) Each assessment year in which the income is taxable Directorate of Income Tax (Systems) 41

42 Detailed Response (Part B) Sl. No Description Value 1 Response ID Auto Increment 2 TAN of deductor ( Instruction no. 1) 3 Name & Address of deductor ( Instruction no. 2) 4 Amount received/credited during the year ( Instruction no. 3) 5 Mismatch Response ( Instruction no. 4) (Select from list) 6 PAN of person to whom the amount received/credited relates ( Instruction no. 5) 7 Assessment Year (AY) to which income relates ( Instruction no. 6) 8 Amount received/credited related to that person in the AY above 9 Explanation type ( Instruction no. 7) (Select from list) 10 Remarks( Instruction no. 8) Instructions for Detailed Response 1. In case of deductors shown under "Mismatch Related Information", the TAN/AIN of the deductor displayed under "Mismatch Related Information" to be filled. 2. In case of deductors shown under "Mismatch Related Information", the name and address of the deductor displayed under "Mismatch Related Information" to be filled. 3. Amount received/credited during the year from that particular deductor. 4. Select Mismatch Response from following categories: The value shown under Third Party Information is wrong The mismatch is on account of information relating to different PAN/AY The information/transaction was not correctly declared in Return of Income and revised return u/s 139(5) has been filed. Explanation other than above (Please select appropriate explanation type) 5. a). In case if the whole/part of the amount received/credited belongs to you, your own PAN is to be filled b). In cases where whole/part of the amount received/credited belongs to any other person, PAN of such other person is to be filled. Please Note: In case if the amount received/credited belongs to more than one person or taxable in different assessment years, separate response sheets are to be filled for each person and AY. After completing this response sheet and clicking on the Next button, you will be automatically directed to the relevant page where the option to "Add row" may be exercised. 6. Assessment Year (AY) to which income relates Directorate of Income Tax (Systems) 42

43 7. In case Mismatch Response Explanation other than above is selected, select explanation type from following explanation types: Receipts offered under a different head of income other than the income from business/profession Amount received/credited is exempt (Please provide details in remarks) Any Other Explanation (Please provide details in remarks) 8. Please provide further details in remarks to enable validation of the response. Directorate of Income Tax (Systems) 43

44 6. Amount paid/credited as per Form 26 AS (Section 194C and 194J) is more than the gross turnover or gross receipts shown in Return of Income Preliminary Response (Part A) PAN: XXXXXXXXXX Assessment Year: NNNN-NN Financial Year: NNNN-NN Issue Amount paid/credited as per Form 26 AS (Section 194C and 194J) is more than the gross turnover or gross receipts shown in Return of Income Description Amount paid/credited as per Form 26 AS (Section 194C and 194J) is more than the gross turnover or gross receipts shown in Return of Income filed in ITR 4S Mismatch Related Information Source Form Filer ID Filer name Information Description Value Part A - Preliminary Response Select Response: 1 I do not have any knowledge about the amount received/credited shown under "Mismatch Related Information" 2 I have knowledge about the amount received/credited shown under "Mismatch Related Information" Part B Detailed Response (Summary) [Add new row] Response ID Submitted on 1 XX-XX-XXXX View 2 XX-XX-XXXX View Instructions for Main Form 1. Submission of detailed response (Part B) is mandatory in cases where second option under preliminary response (Part A) is selected. 2. To submit detailed response in Part B please click on "Add row" 3. Enter details of following in separate detailed response sheets (Part B) as per the information available in your records for: a) Each deductor (whether shown under "Mismatch Related Information" or not); and/or b) Each person to whom the amount received/credited relates c) Each assessment year in which the income is taxable Directorate of Income Tax (Systems) 44

45 Detailed Response (Part B) Sl. No Description Value 1 Response ID Auto Increment 2 TAN of deductor ( Instruction no. 1) 3 Name & Address of deductor ( Instruction no. 2) 4 Amount received/credited during the year ( Instruction no. 3) 5 Mismatch Response ( Instruction no. 4) (Select from list) 6 PAN of person to whom the amount received/credited relates ( Instruction no. 5) 7 Assessment Year (AY) to which income relates ( Instruction no. 6) 8 Amount received/credited related to that person in the AY above 9 Explanation type ( Instruction no. 7) (Select from list) 10 Remarks( Instruction no. 8) Instructions for Detailed Response 1. In case of deductors shown under "Mismatch Related Information", the TAN/AIN of the deductor displayed under "Mismatch Related Information" to be filled. 2. In case of deductors shown under "Mismatch Related Information", the name and address of the deductor displayed under "Mismatch Related Information" to be filled. 3. Amount received/credited during the year from that particular deductor. 4. Select Mismatch Response from following categories: The value shown under Third Party Information is wrong The mismatch is on account of information relating to different PAN/AY The information/transaction was not correctly declared in Return of Income and revised return u/s 139(5) has been filed. Explanation other than above (Please select appropriate explanation type) 5. a). In case if the whole/part of the amount received/credited belongs to you, your own PAN is to be filled b). In cases where whole/part of the amount received/credited belongs to any other person, PAN of such other person is to be filled. Please Note: In case if the amount received/credited belongs to more than one person or taxable in different assessment years, separate response sheets are to be filled for each person and AY. After completing this response sheet and clicking on the Next button, you will be automatically directed to the relevant page where the option to "Add row" may be exercised. 6. Assessment Year (AY) to which income relates Directorate of Income Tax (Systems) 45

46 7. In case Mismatch Response Explanation other than above is selected, select explanation type from following explanation types: Receipts shown in Return of Income are net of expenses Receipts in Return of Income are net of taxes and in Form 26AS are inclusive of taxes Receipts offered under Income from business/profession in a sub head other than revenue from operations Receipts offered under a different head of income other than business/profession Amount received/credited is exempt (Please provide details in remarks) Any Other Explanation (Please provide details in remarks) income from 8. Please provide further details in remarks to enable validation of the response. Directorate of Income Tax (Systems) 46

47 7. Amount paid/credited reported in Form 26 AS (Section 194I) is significantly more as compared to the income from house property as shown in Return of Income Preliminary Response (Part A) PAN: XXXXXXXXXX Assessment Year: NNNN-NN Financial Year: NNNN-NN Issue Amount paid/credited reported in Form 26 AS (Section 194I) is significantly more as compared to the income from house property as shown in Return of Income Description Amount paid/credited reported in Form 26 AS (Section 194I) is significantly more as compared to the income from house property as shown in Return of Income filed in ITR 1/4S Mismatch Related Information Source Form Filer ID Filer name Information Description Value Part A - Preliminary Response Select Response: 1 I do not have any knowledge about the rent received/credited shown under "Mismatch Related Information" 2 I have knowledge about the rent received/credited shown under "Mismatch Related Information" Part B Detailed Response (Summary) [Add new row] Response ID Submitted on 1 XX-XX-XXXX View 2 XX-XX-XXXX View Instructions for Main Form 1. Submission of detailed response (Part B) is mandatory in cases where second option under preliminary response (Part A) is selected. 2. To submit detailed response in Part B please click on "Add row" 3. Enter details of following in separate detailed response sheets (Part B) as per the information available in your records for: a) Each deductor/property (whether shown under "Mismatch Related Information" or not); and/or b) Each person to whom the amount received/credited relates c) Each assessment year in which the income is taxable Directorate of Income Tax (Systems) 47

48 Detailed Response (Part B) Sl. No Description Value 1 Response ID Auto Increment 2 TAN/AIN of tenant ( Instruction no. 1) 3 Name & Address of Tenant ( Instruction no. 2) 4 Property Address ( Instruction no. 3) 5 Property Pin code ( Instruction no. 4) 6 Amount received/credited during the year ( Instruction no. 5) 7 Property Type ( Instruction no. 6) (Select from list) 8 Mismatch Response ( Instruction no. 7) (Select from list) 9 PAN of person to whom the amount received/credited relates ( Instruction no. 8) 10 Assessment Year (AY) to which income relates ( Instruction no. 9) 11 Amount received/credited related to that person in the AY above 12 Income from house property related to that person in the AY above ( Instruction no. 10) 13 Explanation type ( Instruction no. 11) (Select from list) 14 Remarks ( Instruction no. 12) 1. In case of tenant shown under "Mismatch Related Information", the TAN/AIN of the tenant displayed under "Mismatch Related Information" to be filled. 2. In case of tenant shown under "Mismatch Related Information", the name and address of the tenant displayed under "Mismatch Related Information" to be filled. 3. Complete address of the property acquired with name of the Village/City, District and State to be filled. 4. Pin code of the property acquired to be filled. 5. Amount received/credited during the year from that particular tenant. 6. Select Property Type from following categories: Agricultural land Non -agricultural land Commercial property Residential property Industrial Others Directorate of Income Tax (Systems) 48

49 7. Select Mismatch Response from following categories: The value shown under Third Party Information is wrong The mismatch is on account of information relating to different PAN/AY The information/transaction was not correctly declared in Return of Income and revised return u/s 139(5) has been filed. Explanation other than above (Please select appropriate explanation type) 8. a). In case if the whole/part of the amount received/credited belongs to you, your own PAN is to be filled b). In cases where whole/part of the amount received/credited belongs to any other person, PAN of such other person is to be filled. Please Note: In case if the amount received/credited belongs to more than one person or taxable in different assessment years, separate response sheets are to be filled for each person and AY. After completing this response sheet and clicking on the Next button, you will be automatically directed to the relevant page where the option to "Add row" may be exercised. 9. Assessment Year (AY) to which income relates 10. Income related to that particular person from that particular house property, in the AY above 11. In case Mismatch Response Explanation other than above is selected, select explanation type from following explanation types: Difference is due to interest payable on borrowed capital Difference is due to expenses other than interest payable on borrowed capital Difference is due to interest payable on borrowed capital and other expenses Receipts offered under a different head of income other than income from house property Amount received/credited is exempt (Please provide details in remarks) Any Other Explanation (Please provide details in remarks) 12. Please provide further details in remarks to enable validation of the response. Directorate of Income Tax (Systems) 49

50 8. Amount paid/credited in Form 26 AS (Section 194I) is significantly more as compared to the rent/annual lettable value as shown in Return of Income Preliminary Response (Part A) PAN: XXXXXXXXXX Assessment Year: NNNN-NN Financial Year: NNNN-NN Issue Amount paid/credited in Form 26 AS (Section 194I) is significantly more as compared to the rent/annual lettable value as shown in Return of Income Description Amount paid/credited reported in Form 26 AS (Section 194I) is significantly more as compared to the income from house property as shown in Return of Income Mismatch Related Information Source Form Filer ID Filer name Information Description Value Part A - Preliminary Response Select Response: 1 I do not have any knowledge about the rent received/credited shown under "Mismatch Related Information" 2 I have knowledge about the rent received/credited shown under "Mismatch Related Information" Part B Detailed Response (Summary) [Add new row] Response ID Submitted on 1 XX-XX-XXXX View 2 XX-XX-XXXX View Instructions for Main Form 1. Submission of detailed response (Part B) is mandatory in cases where second option under preliminary response (Part A) is selected. 2. To submit detailed response in Part B please click on "Add row" 3. Enter details of following in separate detailed response sheets (Part B) as per the information available in your records for: a) Each deductor/property (whether shown under "Mismatch Related Information" or not); and/or b) Each person to whom the amount received/credited relates c) Each assessment year in which the income is taxable Directorate of Income Tax (Systems) 50

51 Detailed Response (Part B) Sl. No Description Value 1 Response ID Auto Increment 2 TAN/AIN of tenant ( Instruction no. 1) 3 Name & Address of Tenant ( Instruction no. 2) 4 Property Address ( Instruction no. 3) 5 Property Pin code ( Instruction no. 4) 6 Amount received/credited during the year ( Instruction no. 5) 7 Property Type ( Instruction no. 6) (Select from list) 8 Mismatch Response ( Instruction no. 7) (Select from list) 9 PAN of person to whom the amount received/credited relates ( Instruction no. 8) 10 Assessment Year (AY) to which income relates ( Instruction no. 9) 11 Amount received/credited related to that person in the AY above 12 Income from house property related to that person in the AY above ( Instruction no. 10) 13 Explanation type ( Instruction no. 11) (Select from list) 14 Remarks ( Instruction no. 12) 1. In case of tenant shown under "Mismatch Related Information", the TAN/AIN of the tenant displayed under "Mismatch Related Information" to be filled. 2. In case of tenant shown under "Mismatch Related Information", the name and address of the tenant displayed under "Mismatch Related Information" to be filled. 3. Complete address of the property acquired with name of the Village/City, District and State to be filled. 4. Pin code of the property acquired to be filled. 5. Amount received/credited during the year from that particular tenant. 6. Select Property Type from following categories: Agricultural land Non -agricultural land Commercial property Residential property Industrial Others Directorate of Income Tax (Systems) 51

52 7. Select Mismatch Response from following categories: The value shown under Third Party Information is wrong The mismatch is on account of information relating to different PAN/AY The information/transaction was not correctly declared in Return of Income and revised return u/s 139(5) has been filed. Explanation other than above (Please select appropriate explanation type) 8. a). In case if the whole/part of the amount received/credited belongs to you, your own PAN is to be filled b). In cases where whole/part of the amount received/credited belongs to any other person, PAN of such other person is to be filled. Please Note: In case if the amount received/credited belongs to more than one person or taxable in different assessment years, separate response sheets are to be filled for each person and AY. After completing this response sheet and clicking on the Next button, you will be automatically directed to the relevant page where the option to "Add row" may be exercised. 9. Assessment Year (AY) to which income relates 10. Income related to that particular person from that particular house property, in the AY above 11. In case Mismatch Response Explanation other than above is selected, select explanation type from following explanation types: Receipts offered under a different head of income other than income from house property Amount received/credited is exempt (Please provide details in remarks) Any Other Explanation (Please provide details in remarks) 12. Please provide further details in remarks to enable validation of the response. Directorate of Income Tax (Systems) 52

53 9. Amount paid/credited as interest and winnings from lottery, crossword puzzle, races etc. in Form 26 AS is more than the Income from other sources shown in Return of Income Preliminary Response (Part A) PAN: XXXXXXXXXX Assessment Year: NNNN-NN Financial Year: NNNN-NN Issue Amount paid/credited as interest and winnings from lottery, crossword puzzle, races etc. in Form 26 AS is more than the Income from other sources shown in Return of Income Description Amount paid/credited as interest and winnings from lottery, crossword puzzle, races etc. in Form 26 AS is more than the Income from other sources shown in Return of Income filed in ITR 1/4S Mismatch Related Information Source Form Filer ID Filer name Information Description Value Part A - Preliminary Response Select Response: 1 I do not have any knowledge about the amount received/credited shown under "Mismatch Related Information" 2 I have knowledge about the amount received/credited shown under "Mismatch Related Information" Part B Detailed Response (Summary) [Add new row] Response ID Submitted on 1 XX-XX-XXXX View 2 XX-XX-XXXX View Instructions for Main Form 1. Submission of detailed response (Part B) is mandatory in cases where second option under preliminary response (Part A) is selected. 2. To submit detailed response in Part B please click on "Add row" 3. Enter details of following in separate detailed response sheets (Part B) as per the information available in your records for: a) Each deductor (whether shown under "Mismatch Related Information" or not); and/or b) Each person to whom the amount received/credited relates c) Each assessment year in which the income is taxable Directorate of Income Tax (Systems) 53

54 Detailed Response (Part B) Sl. No Description Value 1 Response ID Auto Increment 2 TAN/AIN of deductor ( Instruction no. 1) 3 Name & Address of deductor ( Instruction no. 2) 4 Amount received/credited during the year ( Instruction no. 3) 5 Mismatch Response ( Instruction no. 4) (Select from list) 6 PAN of person to whom the amount received/credited relates ( Instruction no. 5) 7 Assessment Year (AY) to which income relates ( Instruction no. 6) 8 Amount received/credited related to that person in the AY above 9 Income related to that person in the AY above ( Instruction no. 7) 10 Explanation type ( Instruction no. 8) (Select from list) 11 Remarks ( Instruction no. 9) Instructions for Detailed Response 1. In case of deductors shown under "Mismatch Related Information", the TAN/AIN of the deductor displayed under "Mismatch Related Information" to be filled. 2. In case of deductors shown under "Mismatch Related Information", the name and address of the deductor displayed under "Mismatch Related Information" to be filled. 3. Amount received/credited during the year from that particular deductor. 4. Select Mismatch Response from following categories: The value shown under Third Party Information is wrong The mismatch is on account of information relating to different PAN/AY The information/transaction was not correctly declared in Return of Income and revised return u/s 139(5) has been filed. Explanation other than above (Please select appropriate explanation type) 5. a). In case if the whole/part of the amount received/credited belongs to you, your own PAN is to be filled b). In cases where whole/part of the amount received/credited belongs to any other person, PAN of such other person is to be filled. Please Note: In case if the amount received/credited belongs to more than one person or taxable in different assessment years, separate response sheets are to be filled for each person and AY. After completing this response sheet and clicking on the Next button, you will be automatically directed to the relevant page where the option to "Add row" may be exercised. 6. Assessment Year (AY) to which income relates 7. Income related to that particular person with respect the amount received/credited from this deductor, in the AY above. Directorate of Income Tax (Systems) 54

55 8. In case Mismatch Response Explanation other than above is selected, select explanation type from following explanation types: Income offered in Return of Income under the head Income from Other Sources is net of expenses Receipts offered under a different head of income other than income from other sources Amount received/credited is exempt (Please provide details in remarks) Any Other Explanation (Please provide details in remarks) 9. Please provide further details in remarks to enable validation of the response. Directorate of Income Tax (Systems) 55

56 10. Amount paid/credited as interest in Form 26 AS is more than the interest income shown in Return of Income Preliminary Response (Part A) PAN: XXXXXXXXXX Assessment Year: NNNN-NN Financial Year: NNNN-NN Issue Amount paid/credited as interest in Form 26 AS is more than the interest income shown in Return of Income Description Gross Interest shown in Return of Income is less than Interest paid/payable during the year reported in the TDS return filed by the deductor(s). Mismatch Related Information Source Form Filer ID ( Instruction no. 1) Filer name Information Description Value Part A - Preliminary Response Select Response: 1 I do not have any knowledge about the amount received/credited shown under "Mismatch Related Information" 2 I have knowledge about the amount received/credited shown under "Mismatch Related Information" Part B Detailed Response (Summary) Response ID Submitted on [Add new row] 1 XX-XX-XXXX View 2 XX-XX-XXXX View Instructions for Main Form 1. Submission of detailed response (Part B) is mandatory in cases where second option under preliminary response (Part A) is selected. 2. To submit detailed response in Part B please click on "Add row" 3. Enter details of following in separate detailed response sheets (Part B) as per the information available in your records for: a) Each deductor (whether shown under "Mismatch Related Information" or not); and/or b) Each person to whom the amount received/credited relates c) Each assessment year in which the income is taxable Directorate of Income Tax (Systems) 56

57 Detailed Response (Part B) Sl. No Description Value 1 Response ID Auto Increment 2 TAN/AIN of deductor ( Instruction no. 1) 3 Name & Address of deductor ( Instruction no. 2) 4 Amount received/credited during the year ( Instruction no. 3) 5 Mismatch Response ( Instruction no. 4) (Select from list) 6 PAN of person to whom the amount received/credited relates ( Instruction no. 5) 7 Assessment Year (AY) to which income relates ( Instruction no. 6) 8 Amount received/credited related to that person in the AY above 9 Income related to that person in the AY above ( Instruction no. 7) 10 Explanation type ( Instruction no. 8) (Select from list) 11 Remarks ( Instruction no. 9) Instructions for Detailed Response 1. In case of deductors shown under "Mismatch Related Information", the TAN/AIN of the deductor displayed under "Mismatch Related Information" to be filled. 2. In case of deductors shown under "Mismatch Related Information", the name and address of the deductor displayed under "Mismatch Related Information" to be filled. 3. Amount received/credited during the year from that particular deductor. 4. Select Mismatch Response from following categories: The value shown under Third Party Information is wrong The mismatch is on account of information relating to different PAN/AY The information/transaction was not correctly declared in Return of Income and revised return u/s 139(5) has been filed. Explanation other than above (Please select appropriate explanation type) 5. a). In case if the whole/part of the amount received/credited belongs to you, your own PAN is to be filled b). In cases where whole/part of the amount received/credited belongs to any other person, PAN of such other person is to be filled. Please Note: In case if the amount received/credited belongs to more than one person or taxable in different assessment years, separate response sheets are to be filled for each person and AY. After completing this response sheet and clicking on the Next button, you will be automatically directed to the relevant page where the option to "Add row" may be exercised. 6. Assessment Year (AY) to which income relates 7. Income related to that particular person with respect the amount received/credited from this deductor, in the AY above. Directorate of Income Tax (Systems) 57

58 8. In case Mismatch Response Explanation other than above is selected, select explanation type from following explanation types: Interest income offered in Return of Income under the head Income from Other Sources is net of expenses Interest has been offered under a different head of income other than income from other sources Amount received/credited is exempt (Please provide details in remarks) Any Other Explanation (Please provide details in remarks) 9. Please provide further details in remarks to enable validation of the response. Directorate of Income Tax (Systems) 58

59 11. Turnover from services reported in Service Tax Return but no income from business/profession declared in Return of Income Preliminary Response (Part A) PAN: XXXXXXXXXX Assessment Year: NNNN-NN Financial Year: NNNN-NN Issue Turnover from services reported in Service Tax Return but no income from business/profession declared in Return of Income Description Assessee has declared turnover from services in its service tax return(s) submitted to the Service Tax Department while the Income Tax Return is filed in ITR 1/2/3 which does not contain the details of any income from business/profession. Mismatch Related Information Source Form Filer ID Filer name Information Description Value Part A - Preliminary Response Select Response: 1 I do not have any knowledge about the turnover shown under "Mismatch Related Information" 2 I have knowledge about the turnover shown under "Mismatch Related Information" Part B Detailed Response (Summary) [Add new row] Response ID Submitted on 1 XX-XX-XXXX View 2 XX-XX-XXXX View Instructions for Main Form 1. Submission of detailed response (Part B) is mandatory in cases where second option under preliminary response (Part A) is selected. 2. To submit detailed response in Part B please click on "Add row" 3. Enter details of following in separate detailed response sheets (Part B) as per the information available in your records for: a) Each assessment year in which the income is taxable b) Each person to whom the amount received/credited relates Directorate of Income Tax (Systems) 59

60 Detailed Response (Part B) Sl. No Description Value 1 Response ID Auto Increment 2 Service Tax Registration Number 3 Gross value of services provided 4 Mismatch Response ( Instruction no. 1) (Select from list) 5 PAN of person to whom the turnover relates ( Instruction no. 2) 6 Assessment Year (AY) to which income relates ( Instruction no. 3) 7 Turnover related to that person in the AY above 8 Explanation type ( Instruction no. 4) (Select from list) 9 Remarks ( Instruction no. 5) Instructions for Detailed Response 1. Select Mismatch Response from following categories: The value shown under Third Party Information is wrong The mismatch is on account of information relating to different PAN/AY The information/transaction was not correctly declared in Return of Income and revised return u/s 139(5) has been filed. Explanation other than above (Please select appropriate explanation type) 2. a). In case if the whole/part of the turnover belongs to you, your own PAN is to be filled b). In cases where whole/part of the turnover belongs to any other person, PAN of such other person is to be filled. Please Note: In case if the turnover belongs to more than one person or taxable in different assessment years, separate response sheets are to be filled for each person and AY. After completing this response sheet and clicking on the Next button, you will be automatically directed to the relevant page where the option to "Add row" may be exercised. 3. Assessment Year (AY) to which income relates. 4. In case Mismatch Response Explanation other than above is selected, select explanation type from following explanation types: Turnover offered under a different head of income other than business/profession Turnover is exempt (Please provide details in remarks) Any Other Explanation (Please provide details in remarks) income from 5. Please provide further details in remarks to enable validation of the response. Directorate of Income Tax (Systems) 60

61 12. Higher turnover reported in Service Tax Return as compared to gross turnover or gross receipts reported in Return of Income Preliminary Response (Part A) PAN: XXXXXXXXXX Assessment Year: NNNN-NN Financial Year: NNNN-NN Issue Higher turnover reported in Service Tax Return as compared to gross turnover or gross receipts reported in Return of Income Description Amount of turnover from services during the year, declared by the assessee in the service tax return submitted to the Service Tax Department is higher than the amount of turnover reported in ITR 4S. Mismatch Related Information Source Form Filer ID Filer name Information Description Value Part A - Preliminary Response Select Response: 1 I do not have any knowledge about the turnover shown under "Mismatch Related Information" 2 I have knowledge about the turnover shown under "Mismatch Related Information" Part B Detailed Response (Summary) [Add new row] Response ID Submitted on 1 XX-XX-XXXX View 2 XX-XX-XXXX View Instructions for Main Form 1. Submission of detailed response (Part B) is mandatory in cases where second option under preliminary response (Part A) is selected. 2. To submit detailed response in Part B please click on "Add row" 3. Enter details of following in separate detailed response sheets (Part B) as per the information available in your records for: a) Each assessment year in which the income is taxable b) Each person to whom the amount received/credited relates Directorate of Income Tax (Systems) 61

62 Detailed Response (Part B) Sl. No Description Value 1 Response ID Auto Increment 2 Service Tax Registration Number 3 Gross value of services provided 4 Mismatch Response ( Instruction no. 1) (Select from list) 5 PAN of person to whom the turnover relates ( Instruction no. 2) 6 Assessment Year (AY) to which income relates ( Instruction no. 3) 7 Turnover related to that person in the AY above 8 Explanation type ( Instruction no. 4) (Select from list) 9 Remarks ( Instruction no. 5) Instructions for Detailed Response 1. Select Mismatch Response from following categories: The value shown under Third Party Information is wrong The mismatch is on account of information relating to different PAN/AY The information/transaction was not correctly declared in Return of Income and revised return u/s 139(5) has been filed. Explanation other than above (Please select appropriate explanation type) 2. a). In case if the whole/part of the turnover belongs to you, your own PAN is to be filled b). In cases where whole/part of the turnover belongs to any other person, PAN of such other person is to be filled. Please Note: In case if the turnover belongs to more than one person or taxable in different assessment years, separate response sheets are to be filled for each person and AY. After completing this response sheet and clicking on the Next button, you will be automatically directed to the relevant page where the option to "Add row" may be exercised. 3. Assessment Year (AY) to which income relates. 4. In case Mismatch Response Explanation other than above is selected, select explanation type from following explanation types: Turnover shown in Return of Income are net of expenses Turnover in Return of Income are net of taxes and in service tax return are inclusive of taxes Turnover offered under a different head of income other than business/profession Turnover is exempt (Please provide details in remarks) Any Other Explanation (Please provide details in remarks) income from 5. Please provide further details in remarks to enable validation of the response. Directorate of Income Tax (Systems) 62

63 Annexure 3: Sample Response PDF Directorate of Income Tax (Systems) 63