The Income Tax Department has issued the Guidance on uploading of Manually submitted Form 15CA and Form 15CB with Authorised Dealers.
In accordance with Press release dated 20th July 2021 issued by Central Board of Direct Taxes (CBDT), functionality for uploading Form 15CA and Form 15CB submitted with Authorised Dealers in manual format during the period 7th June 2021 to 15th August 2021 has been enabled at e-filing portal www.incometax.gov.in.
It is noteworthy that this functionality may not be used for uploading Forms submitted other than this specified period.
The Offline Utilities for filling Form 15CA and Form 15CB have been updated to cover filling of manually submitted Forms. Updated Utility can be downloaded from the “Downloads” section of Homepage under Income Tax Forms page.
In the regular ‘Online’ mode in Part-C of Form 15CA is required to be filed after certificate in Form 15CB is obtained from CA and uploaded at the portal. Hence, ARN of Form 15CB is filled in Form 15CA (Part-C). However, in order to facilitate Taxpayers to file Form 15CA manually submitted during this period, Taxpayers may fill Certificate No. and Date of Certificate mentioned by CA in the manually issued Form 15CB.
Taxpayers may read the “proposed date of remittance” fields in Form 15CA and Form 15CB as “Actual date of remittance” where applicable, in case remittance has taken place before upload of manual Form 15CA/CB.”
The UDIN updation for Form 15CB through Update UDIN functionality, e-Verification through DSC/EVC, Once form is filed, form PDF and ARN will be generated and available for download in “View filed Form” screen will continue for manual mode of submission of Form 15CA and Form 15CB.
·In Taxpayer/Tax Deductor login, “Withdraw” button will not be available against uploaded Form 15CA using the manual option.
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