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    Computerisation in Income Tax Department

    Uploaded by

    Jitendra Vernekar
    The document discusses several computer systems implemented in the Income Tax Department of India. It describes the format of the Permanent Account Number (PAN) which includes status, name initials, a series number and check digit. It then summarizes the Assessee Information System (AIS) which allows for online PAN allotment and maintenance of taxpayer information. The Assessment Information System is described as handling tax returns, assessments, appeals and penalties. The Individual Running Ledger Account System maintains a ledger of all tax demands, payments and refunds for each taxpayer. Finally, the Tax Accounting System processes tax payments online and handles missing or surplus payment challans.

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    © All Rights Reserved
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    Computerisation in Income Tax Department

    Uploaded by

    Jitendra Vernekar
    22 views10 pages
    The document discusses several computer systems implemented in the Income Tax Department of India. It describes the format of the Permanent Account Number (PAN) which includes status, name initials, a series number and check digit. It then summarizes the Assessee Information System (AIS) which allows for online PAN allotment and maintenance of taxpayer information. The Assessment Information System is described as handling tax returns, assessments, appeals and penalties. The Individual Running Ledger Account System maintains a ledger of all tax demands, payments and refunds for each taxpayer. Finally, the Tax Accounting System processes tax payments online and handles missing or surplus payment challans.

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    IT Dept

    Original Title

    Computerisation

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    The document discusses several computer systems implemented in the Income Tax Department of India. It describes the format of the Permanent Account Number (PAN) which includes status, name initials, a series number and check digit. It then summarizes the Assessee Information System (AIS) which allows for online PAN allotment and maintenance of taxpayer information. The Assessment Information System is described as handling tax returns, assessments, appeals and penalties. The Individual Running Ledger Account System maintains a ledger of all tax demands, payments and refunds for each taxpayer. Finally, the Tax Accounting System processes tax payments online and handles missing or surplus payment challans.

    Copyright:

    © All Rights Reserved
    Download as PPT, PDF, TXT or read online from Scribd
    Download as ppt, pdf, or txt
    22 views10 pages

    Computerisation in Income Tax Department

    Uploaded by

    Jitendra Vernekar
    The document discusses several computer systems implemented in the Income Tax Department of India. It describes the format of the Permanent Account Number (PAN) which includes status, name initials, a series number and check digit. It then summarizes the Assessee Information System (AIS) which allows for online PAN allotment and maintenance of taxpayer information. The Assessment Information System is described as handling tax returns, assessments, appeals and penalties. The Individual Running Ledger Account System maintains a ledger of all tax demands, payments and refunds for each taxpayer. Finally, the Tax Accounting System processes tax payments online and handles missing or surplus payment challans.

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    © All Rights Reserved
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    Computerisation

    in
    Income Tax Department
    PAN
    A new structure has been devised for the PAN
    (Permanent Account Number). The format of the
    PAN is AAASNnnnnC, where S indicates status
    of the assessee (refer Annexure D of AIS SRS
    V2.0 for codes), N is the first letter of the last
    name / surname, AAA indicates a 3 letter
    series, nnnn is a 4 digit running number within
    each series and C is a check digit for security
    and verification. PAN is the unique identification
    of the assessee in AIS as well as in other
    systems
    ASSESSEE INFORMATION
    SYSTEM
    AIS is an on-line, menu driven and Windows
    based software. Users will be able to perform
    screen based functions and navigate across
    screens using GUI features
    The PAN allotment function of AIS offers
    powerful features such as on-line PAN allotment,
    quick data entry, audit log generation, and
    instant generation of intimation letter and
    duplicate PPAN reports
    AIS CONTD
    AIS covers functions such as on-line PAN
    allotment, PAN card review, assessee
    events maintenance, maintenance of the
    Income Tax jurisdiction hierarchy,
    maintenance of standard text for transfer
    order, automatic generation of transfer
    order list using a user specified criteria,
    execution of transfer order, and import of
    assessee data from IPAN to AIS
    ASSESSMENT INFORMATION
    SYSTEM
    Receiving Returns and Processing.
    Regular Assessment.
    Maintenance of Appeals.
    Maintenance of Penalties.
    Giving effect to the orders passed by the higher
    authorities.
    Maintaining linkages between various proceedings and
    orders.
    Generating and posting in IRL of demands and refunds.
    Audit Objections and Prosecution.
    Generating reports and provide on-line queries on
    assessment data.
    INDIVIDUAL RUNNING LEDGER
    ACCOUNT
    SYSTEM
    The primary objective of the IRL is to generate a
    comprehensive Individual Running Ledger for
    each assessee. This ledger provides listing of all
    demands, collections and refunds relating to an
    assessee. IRL depends on other modules like
    Assessment Information System (AST), Tax
    Accounting System (TAS) and TDS Accounting
    System (TDS) for creating the entries of
    demands, collections and refunds in the ledger.
    The IRL ledger will maintain the details of all the
    transactions that have taken place from the date
    of computerisation of the jurisdiction.
    IRLA CONTD
    The IRL can:
    Import old arrears and link them with the new PAN that have
    been allotted to the concerned assessee
    Maintain current status of demands, collections and refunds
    Grant and vacation of stay and instalments on a demand and
    its subsequent monitoring
    Allow write-off of unrecoverable demands
    Monitor defaults - on account of regular and advance tax
    Maintain interest u/s 220(2).
    Provide a computerised ledger showing PAN-wise, assessment
    year-wise and date-wise record of transactions
    Generate reports and provide on-line queries on assessee data.
    TAX ACCOUNTING SYSTEM
    Tax Accounting System (TAS) has been
    designed to meet several requirements of
    the ITD including fast credit, on-line
    suspense removal, on-line correction, on-
    line handling of missing and surplus
    challans, automatic transfer of outstation
    challans across the RCCs connected to
    the system, and several reports.
    TAS CONTD.
    TAS covers functions such as on-line entry of
    summaries, main scrolls and challans;
    identification, entry and matching of
    missing/surplus challans; claim and clearance of
    suspense challans; handling of incoming and
    outgoing challans from/to outstation CTUs,
    challan posting, on-line corrections of challans.
    The reports of the TAS can be generated to
    either file, printer or screen, thereby providing lot
    of flexibility to the user. Security checks,
    wherever necessary, are also done by TAS

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