IT Department issued Guidance Note w.r.t. Uploading of Manually Submitted Form 15CA and Form 15CB

In accordance with a press release on July 20, 2021, the Income Tax Department released Guidance Document dated January 31, 2022 about the uploading of manually completed Form 15CA and Form 15CB with licenced dealers between June 07, 2021 and August 15, 2021.

Functionality for uploading Form 15CA and Form 15CB submitted with Authorised Dealers in manual format during the period June 07, 2021 to August 15, 2021 has been enabled at the e-filing portal www.incometax.gov.in, according to a press release issued by the Central Board of Direct Taxes (CBDT) on July 20, 2021.

Please keep in mind that this functionality cannot be utilised to upload Forms submitted outside of the stated time frame.

Download Utility

The offline utilities for filling out Forms 15CA and 15CB have been updated to include the ability to fill out forms that have been manually submitted. The updated Utility is available in the “Downloads” section of the Homepage’s Income Tax Forms page.

Process of Submitting Form 15CA (To be filed by Taxpayer or Tax Deductor)

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Process of filing Form 15CB (To be Completed by Chartered Accountant (CA))

Important Note: Before CA tries to upload using the manual, make sure the Taxpayer has nominated CA and assigned Form 15CB to the CA for Financial Year 2021-22 through the “My Chartered Accountant” functionality found through the “Authorised Partners” menu.)

General instructions for using the offline utility to fill out Forms 15CA and 15CB:

• After obtaining a certificate in Form 15CB from the CA and uploading it to the portal in the standard ‘Online’ method, Part-C of Form 15CA is required to be filed. As a result, the ARN of Form 15CB is entered into Form 15CA (Part-C). Taxpayers may fill in the Certificate No. and Date of Certificate mentioned by CA in the manually issued Form 15CB to make it easier for them to complete Form 15CA manually during this period.
• In cases when remittance occurred before upload of manual Form 15CA/CB, the “proposed date of remittance” fields in Form 15CA and Form 15CB may be viewed as “Actual date of remittance.”
• For the manual submission of Forms 15CA and 15CB, the following will apply:
  • Update UDIN through Update UDIN functionality for Form 15CB
  • DSC/EVC-based e-verification
  • Form PDF and ARN are generated and available for download in the “View filed Form” tab once the form is submitted.
• When using the manual method to upload Form 15CA, the “Withdraw” button will not be visible in the Taxpayer/Tax Deductor login.