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Problems and solutions of on e-filing
November, 08th 2006

Sl. No.

Software Issues




Attaching digital signature through USB port

Attaching soft signature available in pc is permissible. A wrapper software for attaching signature available in the usb token is under uploading. This   functionality should also be available from tomorrow.



At the time of registration the system does not accept data of incorporation which is prior to 1/1/1900

 Looks like some y2k issue,Being examined



After giving PAN and name of the company window with prefill address opens and after filling other details registration gets completed but in this particular case 1 st line of address remains blank and therefore after filing other details if I try to submit than msg. comes that pl. enter all mandatory field.

Assessee to provide the PAN number and the name of the company to resolve the issue.



For e.g. for conversion of SRF file to XML file separate software is required to be bought from the market i.e. from Skorydow.

These utilities are available free of cost on the website and may be downloaded there from. Skorydow has nothing to do with it.  



While filling details of holding company one of the requirements is the PAN of holding company.  In case of foreign holding company, which is not assessee in India PAN is not available.  However in the absence of PAN error is indicated.

Issue is resolved. The requirement is not mandatory.



Set off of brought forward losses against taxable income for the year is not possible in the present Form No. 1.  However, long term capital loss can be set off against short term capital gains.

Set off of losses in schedule 6 & 7 has to be done manually by the taxpayer and entered in the software utility. Therefore the taxpayer may take the assistance any tax professional / CA to correctly determine the final income after set off of losses and then take this figure to part B of the form.  



There is no provision for tax calculation as per the rates given in Agreement for Avoidance of Double Taxation (AADT). 

Taxpayer has to calculate relief manually as per respective DTAA and enter the appropriate figure in the schedule   and part B of the form.



Deduction under section 10A No provision for giving multiple units details.  Further No. of years opted out are required to be entered wherever section is applicable.  In case of unit claiming deduction for the first time cannot keep this blank or fill zero.

Consolidated figure has to be entered. The first year has to been entered as 2005 if it relates to assessment 05-06.



Multiple dividend distribution tax is not covered in the format.

Provided. Please download the latest version of utilities from the website



Details of fixed assets indicates additions up to 30th September.  However for claiming depreciation for full year in case of assets used for more than 180 days relevant date is up to 3 rd October.

Depreciation details has been entered manually. Therefore, appropriate details can be calculated based on relevant figures   upto 3 rd October.



There is no provision in the Form for claiming credit in respect of taxes deducted at source where no certificate has been received, in order to keep provisions of section 155(14) operative.

TDS credit has to be claimed and the basis of TDS certificate receipt. The issue of non receipt of TDS certificate has to be resolved by taxpayer himself.



The following difficulty has been noticed during the conversion of XLS file to SRF, conversion of SRF file to XML and subsequent uploading of the XML file on the income tax department website:


(i)         Changes in the XLS form and FVU utility on a regular basis.         


With a view to customize the software and to make it user-friendly, some changes were provided in the utilities.   However at any point of time if the utilities are download and the return has been uploaded, nothing remains to be done by taxpayers. Wherever the return has not been uploaded and the problems are encountered while uploading, it is suggested to download the latest version and then proceed.

Returns already filed are valid and DO NOT require to be resubmitted.  



In Part A of the e-form at row 26 dealing with nature of the company, the details of the holding/subsidiary company are required to be provided. One of the details asked for is the PAN of the holding/subsidiary company. This creates a difficulty especially in the case of foreign holding/subsidiary companies which are not required to have a PAN and other cases where the PAN has not been allotted. What should be done in such cases?


Issue has been resolved. It is not a mandatory field. 



In Part A of the e-form at row 8, details of the area code, range code etc. of the AO is required. Should the details be taken as per the actual jurisdiction of the AO or as per the information available on the income tax department website?


It is optional. Popular name [DCIT salary Ward 1(1)] has to be filled in. Other fields are optional.



Under Schedule 2 dealing with "capital gains", the short term capital gains are be adjusted against long term capital loss in working the "income chargeable under the head capital gains as per row 25.


This figure is not used for computation in Part B. Loss fig. should c/d to sch. 8.



How can the TDS credit be claimed in the return if all TDS certificates have not been received.


TDS credit has to be claimed on  the basis of TDS certificate receipts. The issue of non receipt of TDS certificate has to be resolved by taxpayer himself.



Exempt income are reduced from taxable income

Calculation is a per Form I.



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