INCOME TAX BUSINESS APPLICATION - PAN MODULE

This is in reference to the subject mentioned above. The legacy AIS application in ITD environment will not be accessible w.e.f. 2.10.2015(1:00 AM). All AIS related functionalities in the existing ITD system are being stopped w.e.f. 2.10.2015 and being replaced with the new PAN module in ITBA. Field officers may be instructed to complete following work in respect of ITD-AIS module on or before 6:00 hrs on 1.10.2015 :-

(i) Allow/confirm of PAN transfer requests by source officers (AO/Range/CIT).

(ii) Confirmation of PAN restoration request by the Range Incharge.

(iii) Confirmation of PAN deletion requests by Range Incharge and execution of deletion requests by the RCC.

Any incomplete work in respect of above process will be rollbacked and jurisdictional officers have to reinitiate the work in ITBA-PAN module when it will be available.

2. PAN service providers UTIITSL and NSDL are being instructed to complete upload of files for allotment of PAN and core field/address updation upto 11:00 AM on 1.10.2015. Following work has to be completed by the RCC upto 5:00 PM on 1.10.2015:-

(i) Downloading of PAN, DPR, UPD files for PAN allotment and core updation work finished upto 30.9.2015.

(ii) Pending Duplicate PAN resolution work.

(iii) Uploading of F49 files (files for PAN allotment) and UPE files (files for core updation) received on 1.10.2015 upto 11:00 AM from PAN service providers.

(iv) Uploading and downloading of ADR/ADU files (input/output files for address updation) received on 1.10.2015 upto 11:00 AM from PAN service providers.

3. Under new ITBA-PAN application module, PAN allotment related work such as uploading and downloading of F49, UPE, ADR etc. will also be undertaken through schedulers at central level. However, RCCs will continue the work relating to duplicate resolution. Therefore, RCCs may be instructed to liquidate pendency in duplicate resolution work on 10.10.2015 (Saturday) and 11.11.2015(Sunday) through new ITBA-PAN application module.

4. The PAN Module under ITBA can be accessed for PAN related work such as PAN transfer, Deletion/De-activation of PAN, Event Marking, Restoration of PAN by logging into the ITBA Portal once the functionality is available for use on 10.10.2015.

The path for the ITBA-PAN module is: ITBA → Portal Login → Modules → PAN

5. Depending upon the workload PAN module may be opened for use before 10.10.2015. Information of availability of PAN module will be provided through ITBA portal as well as www.irsofficersonline.gov.in.

6. Functionalities of other module such as AST, OLTAS etc. under legacy ITD application will not be impacted and continued to be functional. PANs allotted in 1TBA-PAN module after it is available for use will be refreshed in ITD's AST, OLTAS etc. modules automatically.

7. After 10.10.2015 field officers such as AO will work in ITBA-PAN module for PAN related work such as PAN migration, deletion, restoration, Event marking etc. and will work in ITD environment for AST, OLTAS related work such as issue of refunds, issue of notices etc. After undertaking PAN related work in ITBA-PAN module such as PAN migration, deletion, restoration, Event marking etc. it may take some time to reflect action taken in ITBA-PAN module in 1TD-AST module. Field officers should not take any action, in ITD-AST environment on the same PAN, which is in contravention to the step taken in ITBA-PAN environment. Such as PAN is marked FAKE in ITBA-PAN environment and simultaneously refund is issued in ITD-AST environment without waiting to reflect action taken in ITBA-PAN environment.

8. Existing users of AIS module in ITD application will be provided corresponding roles in ITBA by RCC Administrator. Users will be required to login to the existing ITD application and change their password before logging into ITBA. Refer Directorate's letter F.No. System/ITBA/lnstruction/Portal/157/2015-16 dated 10.7.2015 for details on accessing ITBA.

9. Relevant users will need their individual name based department email IDs and RSA tokens. The username and password will be communicated on their respective name based departmental email ID. The log in to the system will be through the username and password (sent on individual email ID] along with the RSA PIN and RSA token over the Taxnet nodes. Users are advised to contact their respective RCC Admin for name based departmental email ID.

10. Following functionalities shall be available through ITBA-PAN Module:-

a. PAN Allotment -This process includes receipt of application details for PAN allotment, in the form of text files, from the PAN service providers (NSDL & UTIITSL), identification of duplicates, allotment of PAN and generating output files for PAN service providers. The existing process for PAN allotment has been enhanced. Instead of manual upload of details received from NSDL/UTIITSL by RCC user, the same shall be done automatically by the central system. The system will identify the PAN allotment requests for duplicity resolution during PAN allotment process. The RCC user will need to resolve the duplicate requests, which will be categorised into various risk categories as per the degree of matching. Once the duplicity is resolved, the request will be scheduled for next round of PAN allotment by the system. Downloading of output files will also be done centrally through schedulers.

b. PAN Details Update - The existing process for PAN details update has been enhanced. In case any modifications in PAN details is required, the assessee approaches the service provider(s) with the modification details, which are then forwarded to ITBA-PAN for further action. Instead of manual upload of details received from NSDL/UTIITSL by RCC user, the same shall be done automatically by the system. The system will identify the PAN update requests for duplicity. The RCC user will need to resolve the duplicate requests, which will be categorised into various risk categories as per the degree of matching. Once the duplicity is resolved, the request will be scheduled for update by the system and thereafter, PAN details will be updated by the system. Downloading of output files will also be done centrally through schedulers.

c. View PAN Details- Facility for viewing various PAN related details like jurisdiction hierarchy, transfer history will be provided in ITBA-PAN module. Additionally, facility to view the PAN Life cycle summary will also be provided in ITBA-PAN module which will show all the events of PAN in chronological order.

d. PAN Deletion and Restoration - This process includes the provision of deleting or deactivating a PAN based on information from assessee or other sources. The user will have the facility to initiate request for deletion or deactivation of PAN, along with the identified Active PAN. The PAN is deleted or deactivated based on the approval of higher authority corresponding to the request raised by user. Facility to generate intimation letter to the assessee in case PAN is deleted/ deactivated is also provided.

To handle the wrongly deleted or deactivated PANs or as per the request from assessee, the process to restore the deleted or deactivated PANs is provided in ITBA. User initiates the restoration process by selecting the PAN and providing the reason for such restoration. The PAN is restored based on the approval of higher authority. Facility to generate intimation letter to the assessee in case a deleted/ deactivated PAN is restored is also provided.

e. Event Marking of PAN - This process facilitates capturing of various event(s) such as death, liquidation, dissolution, de-merger, merger, acquisition, fake PAN or amalgamation of PAN. The process also provides an option to delete the marked event on any specific PAN.

There shall also be a facility to view such marked events through PAN Event History.

f. PAN Transfer - The existing process for PAN transfer has been enhanced in ITBA. Facility to transfer the PAN jurisdiction due to various reasons such as change in address of the assessee, change in profession and filing of return from a different location will be available to the user. PAN transfer request can be initiated by either the source jurisdiction officer or by the destination jurisdiction officer. Thereafter, the request is forwarded to his supervising officer for necessary approval. After the request is approved, the transfer order shall be passed and thereafter the jurisdiction of the PAN will be transferred. Option to issue pre-intimation letter to assessee is also provided before passing the transfer order. Also, facility to seek No objection certificate (NOC) from the source AO, by the higher authorities of source AO, is provided where the PAN transfer request is initiated from the Destination Users (other than AO).

Facility to transfer multiple PANs in bulk mode based upon predefined criteria is also provided.

Once the PAN is transferred, all underlying data such as challan, return, ledger and so on is also transferred to the new jurisdiction.

Note: All PAN transfers requests pending in AIS module as on the date of Go Live of PAN module in ITBA will be cancelled automatically. The same shall need to be initiated afresh in ITBA.

g. MIS and Dashboards -

i. MIS: There shall be a facility for viewing and generating various MIS in respect of PAN Processes. Relevant departmental users will be able to view various reports and registers. The MIS is accessible through PAN Home Page.

The path for the same is PAN → MIS

ii. Dashboard: The dashboard for PAN module is accessible through PAN Home Page. The path for the same is PAN ->Dashboards

h. CBN application interfaces will continue to be in the existing ITD application for the time being.

11. Users on Windows XP system are advised to download the latest Chrome (v38 or above] or Firefox (v36 or above) browser to access the new ITBA application.

12. Training material including user manual, help content and frequently asked questions (FAQs) are available on the PAN Module Home Page. Users can refer these in case of any issues.

13. For any clarifications or difficulties in respect of the ITBA user may be advised to contact helpdesk of ITBA details of which are as follows:-

(i) URL of helpdesk - http://itbahelpdesk.incometax.net

(ii) Help desk number - 0120-2772828 - 42

(iii) Email ID - helpdesk messaging(5)incometax.gov.in

(iv) Help desk Timings - 8.30 A.M. - 7.30 P.M. (Monday to Friday)

14. The above may kindly be brought to the notice of all AOs/Range Incharge/CsIT/Pr. CsIT/ RCC Users/ other relevant users working under your charge.

15. It is advisable to field users that they first contact to technical officer of the RCC for resolution of their clarification or difficulties about PAN process. However, if the problem is escalated to the Directorate through a letter then it is advisable that communication should have official eMail ID, Mobile Number and Landline Telephone number of the officer for early reply in the matter.

[F.NO.DIT(S)-I/AIS/ITBA/01/2015]