CENTRALIZED PROCESSING CENTER ITR FAQ Handbook

OVERVIEW OF CENTRALIZED PROCESSING CENTER

1.1. Central Board of Direct Taxes (CBDT) has approved a Scheme for processing of returns of income ‘Centralised Processing of Returns Scheme, 2011’, in exercise of the powers conferred by sub-section (1A) of section 143 of the Income Tax Act, 1961 (43 of 1961) which governs the processing of Returns at CPC, Bengaluru.

1.2. CPC commenced the development of the software and processes for processing of Income Tax Returns (ITR) in February 2009. It processed the first return on 26/10/2009.

1.3. The software and the processes were verified and tested by Standardisation Testing and Quality Certification (STQC), Department of Information Technology, Government of India at the time of deployment of the services to the taxpayers.A quarterly audit is conducted by STQC to verify the adherence of the Service Level Agreements of the Project.

1.4. CPC has processed more than 38 crore returns since inception in 2009 and 76 lakh of returns during the FY 2020-21 as on 30/9/2020. The accuracy of processing of ITR has steadily improved over the years and from AY2017-18 onwards all the adjustments u/s.143(1) are made after issuance of notice to taxpayer and giving an opportunity of hearing using the e-proceedings module on the website of the Department.

1.5. Over 10.79 Crore refunds totaling to Rs.6 lakh Crores (inclusive of interest) have been issued directly to taxpayers through a central refund banker without any manual intervention (till September 2020). Online tracking of the status of refunds processing from the Department website is enabled for the benefit of taxpayers. Several improvements have been made by the Department to ensure secure transmission of the refund to the taxpayers over the years by evaluating the risks involved. From 1st March 2019, all the refunds are issued only by Electronic Clearing Service (ECS) mode using the validations of bank account numbers in coordination with National Payments Corporation of India. Option to Pre-validate Bank account number has been enabled for taxpayers. Taxpayer can select and Pre-validate any active bank account number for which the ECS remittance of refund is required.

1.6. CPC has achieved a peak processing capacity of 12 lakh returns per day during the Financial Year 2019-20. Average processing capacity is 3 lakh returns per day. The average processing time for AY 2019-20 has reduced to 35 days. Efforts are on, to reduce the timelines further as much as possible. The timelines are also dependent on the correctness of the inputs provided by the taxpayers in the ITRs.

1.7. CPC has minimized the use of paper, by switching over to electronic mode of service of communications from the Department. Communication to taxpayer by print mode for notice, order or other communication is sent only when the same is essential for any purpose, thus reducing carbon footprint (saving Trees) substantially. Over 121.93 Cr digitally signed PDF based communications have been sent by email. Over 111.56 Cr SMS alerts were sent to taxpayer at important stages of the processing of ITR. Over 5.53 Cr Intimations were sent by Speed post since inception of CPC in 2009.

1.8. 70 Customer Service Executives attend to over 4,000 calls daily in 3 languages; over 81 lakh calls have been attended so far. In addition to Toll Free services, from the month of Dec’14, Online Grievance Portal has been enabled in the e-filing website of the Department to register the grievance pertaining to CPC. Resolution to e-nivaran grievances were provided for 5.16 lakh grievances against 5.16 lakh received during FY 2020-21 (till 30th September 2020).

1.9. Online Rectification requests received from taxpayers are processed within statutory time limits. Over 63.28 lakh requests have been processed out of 60.27 Lakh requests filed (till Sept 2020). The rectification request from taxpayers have reduced substantially over the years starting with 4.65% (out of processed cases) rectifications requests in FY2011-12 to 0.48% (out of processed cases) rectification requests in FY2019-20, indicating the accuracy of the processing of ITRs.

1.10. CPC has stored over 27.38 Cr physical documents through a Record Management Service and has been awarded ISO 15489 certification, the first entity in Asia to achieve this. The physical documents can be accessed by the Department either as soft copy on the system or as hard copy.

1.11. CPC processes related to Quality Management System has been certified by ISO 9001-2015. Information Security Management System has been certified by ISO 27001-2013. The Record Management System has been certified by ISO 15489-2016 and IT Services Management System at CPC is compliant to ISO 20000-1.

1.12. Taxpayer Services Facilitation

1.12.1. Dedicated Website: 24/7 Anytime/Anywhere Services to taxpayers

Taxpayers and their representatives are encouraged to verify the status of the ITR and other matters associated with the processing of the ITR on the Department’s website on https://www.incometaxindiaefiling.gov.in which is avail able on the internet and can be logged in at any time on 24/7 mode without any dependency. The services of CPC can be availed by logging into account which enables the taxpayers to give responses, verify the status of ITR, tax credit mismatch reports, raise grievances under e-Nivaran and other services. They can use the Help Menu to know about the Frequently Asked Questions about all the processes related to taxpayer services of Income Tax Department related to ITR processing.

1.12.2. e-filing:

The Chartered Accountants and professionals and taxpayers can call 18001030025 for queries pertaining to e-filing of Income Tax Return or Forms, Pre-validation of bank account number, e-proceedings, compliance related matters and other value added services provided through e-filing Portal.

Other numbers for e-filing are +91-80-46122000 or +91-80-26500026. In emergency circumstances email can be sent to efilingwebmanager@ incometax.gov.in. Considering the number of users using the facility, the time for response can vary. However, response is given within a reasonable ime which would be within 10 working days.

1.12.3. CPC Bengaluru:

Taxpayers and their representatives can call toll Free phone number 18004252229 (BSNL Toll Free Number – India) or 18001034455 (Airtel Toll Free Number – India) for queries regarding ITR validation, ITR processing, defective returns, online Rectification, Refund issuance, legal heir, Intimation and other Income Tax Return Processing. Other numbers for CPC are 080-22546500 (Toll Number – India & abroad). In emergency circumstances email can be sent to [email protected]. Considering the number of users using the facility, the time for response can vary. However, response would be given within a reasonable time.

CPC makes outbound calls using system based number 080-49397200 in certain circumstances to alert taxpayer/Chartered Accountants/Professionals and seek their attention related to taxpayer services. Further details related to Customer Service at CPC can be seen in Chapter 2.

1.12.4. Aayakar Sampark Kendra:

General Queries related to Income Tax are taken up by Aayakar Sampark Kendra (ASK) on toll Free number 1800 180 1961 (or) 1961.

1.12.5. TRACES, Ghaziabad (For TDS related queries):

For queries related to Form 16, Tax Credit (Form 26AS) and other queries related to TDS statement, Form 15CA processing Chartered Accountants Professionals or taxpayers may contact TDS Reconciliation Analysis and Correction Enabling System (TRACES) on toll Free number 1800 103 0344 (or) +91-120-4814600. The Chartered Accountant, Professionals and taxpayers can send their queries to [email protected].

1.12.6. TIN-NSDL (For PAN/TAN queries):

Telephone calls for queries related to PAN & TAN application for Issuance/ Update through NSDL can be made to +91-20-27218080 and email can be sent to [email protected].

CUSTOMER SERVICE

2.1. Centralized Processing Center of Income Tax Department (CPC), has enabled customer service to address queries of the Tax payers and representatives of taxpayers by inbound tele-calling services, where executives are enabled to provide response to queries of the taxpayers.The Queries are basically on ITR status, Processing, Rectification, Refund, legal heir matters and intimation with respect to Income Tax returns that are processed at CPC.

Communication Channels enabled by CPC are as under:

2.1.2. In customer service we have different categories of service to address Taxpayers query,

a. Inbound Call receipt service

b. Outbound Calling service

• Demand follow up Calls
• Grievance related Calls

c. ITBA Help desk for Assessing Officers for both inbound & outbound calls.

2.1.3. IVRS: Interactive Voice Response System

Tax payer is required to dial CPC call centre on 18004252229/18001034455 (BSNL Toll Free Number – India) 18001034455 (Airtel Toll Free Number – India) or 080-22546500 (Toll Number – India & abroad) for to reach customer service desk of CPC.

2.1.4. Calls are first picked up by the Interactive Voice Response System (IVRS).

The caller is required to enter certain details in the IVRS, such as numeric part of PAN and DOB/DOI, if it is a Unique combination then taxpayer is required to validate through Assessment Year and if it is not a unique combination, then the taxpayer is required to validate through Registered Mobile number or Registered postal pin code (as registered in e-filing website). IVRS provides the statuses in relation to ITRV, Processing, Refund and Refund re-issue, Rectification and Intimation status to the caller.

2.1.5. Caller needs to select option 9 to speak to an executive. Calls are distributed to the executives based on the language chosen by the taxpayer in the IVRs. The call lands at the executive based on the language proficiency.

2.2. Inbound Calls from taxpayers to CPC:

2.2.1. The calls from taxpayers to the Call Center are received from across the coun try. These queries are basically on ITR-V status, Processing, Rectification, Refund, refund reissue, defective returns, response to notices/campaigns issued by CPC and intimation status of Income Tax returns that are processed at CPC. The Customer Service team also ensures that clear and timely service is provided with the help of tools & applications developed for the specific purpose by CPC.

2.2.2. Information provided by the executives on the call is recorded, the Quality Audits is performed on a daily basis on the calls recorded by the respective Team Leads. Customer service also has Customers satisfaction survey through which customer experience is analyzed and necessary changes implemented periodically.

2.2.3. The queries are handled in 3 different languages – English, Hindi and Kannada.

The most common queries are indicated in the table below:

2.3 Auto dialer:

Customer service also has a facility of triggering auto dialer calls to taxpayers to remind about outstanding demands and non-verification of ITR.

2.4. Outbound calls from CPC to Taxpayers:

Customer service also has outbound call facility. The outbound calls are made by executives to taxpayers or tax consultants where taxpayers have raised the grievances, relating to the ITR status and refund reissue. These calls are also made for response to outstanding demands, defective returns and returns awaiting taxpayer response to prima facie adjustment proposals. Customer Service outbound team calls the Taxpayer and takes the followups. The team also gives the updates based on the current status of the return. The Outbound calls are made from 080-4939 7200, using a system interface for dialing and all calls made through the system are recorded and audited (on sample basis) by the Department.

2.5. Demand follow up

Customer Service also has Demand follow up calls facility wherein outbound calls are made to taxpayers or tax consultants where demand has been raised, and taxpayer is eligible to pay the demand. We also make calls to AO regarding the arrear demand which is still pending for the approval or confirmation as disagreement reasons provided by taxpayers.

2.6. ITBA Help desk:

Customer Service also has ITBA Help desk facility to address queries of the AO. These queries are basically on the Refund issues, Demand, TDS, Transfer of Rectification rights and Manual order status of income Tax return that are processed at CPC. Customer service also ensures that clear and timely service is provided with the help of tools & applications developed for the specific purpose.

2.7. Frequently Asked Questions/Answers on Customer Service Helpdesks

2.7.1. What is the number to contact the CPC call centre and e-filing call Centre?

Ans: CPC toll Free number is 18004252229/18001034455 and 080 22546500 (Toll Number- India & Abroad). e-Filing toll Free number is 1800 103 0025

2.7.2. What are the working hours during which CPC call center can be contacted?

Ans: The working hours for CPC call centre is from 8:00 A.M to 8:00 P.M

(Monday to Friday) while the IVRS is available 24/7.

The working hours for the e-Filing call centre is from 8:00 A.M to 8:00 P.M

(Monday to Saturday).

2.7.3. What is the first option available on the IVRS?

Ans: The first option available is to select the language preference.

2.7.4. The service is available in how many languages.

Ans: Service is available in these three languages – English, Hindi and Kannada.

2.7.5. What are the options the taxpayer has to select in order to speak in any of the available languages?

Ans: The tax payer can select any one of the below option to speak in the particular language

• English – option 1

• Hindi – option 2

• Kannada – option 3