Tuesday, September 15, 2015

Form 15CA Upload Procedure


GENERAL

  • Form 15CA should be used for furnishing information of remittances in e-mode in accordance with the provisions of section 195 (6) of the Income-tax Act, 1961. The information should be furnished after obtaining a certificate in Form 15CB from an accountant as defined in the Explanation to section 288 of the Income-tax Act, 1961. The print out Form 15CA should be signed and submitted to the Reserve Bank of India/authorized dealer prior to remitting the payment.
  • The Form should be furnished at the website of the Tax Information Network www.tin-nsdl.com.
  • Fields marked with (*) are mandatory.
  • Select the values from the drop down wherever provided.
  • Each transaction detail should be filled in separately.
PART-A: PROCEDURE OF FORM 15CA

Remitter
  • Permanent Account Number (PAN) and Tax Deduction and collection Account Number (TAN) allotted by the Income Tax Department should be mentioned. TAN is mandatory in cases where-                                                                                                                                               -Tax has been deducted or will be deducted at source;                                                              The remitter has obtained an order under section 195 (2) of the Income-tax Act from the Assessing Officer.
  • In case an invalid PAN and/or TAN is filled in by the remitter, the Form will not be generated. 
  • In case the remitter does not have a TAN, it is mandatory to quote PAN of the remitter. 
  • PAN of the remitter should invariably be given. However, the same is mandatory if status of entity is Company or Firm. If PAN is not given in such cases, the remitter will not be allowed to generate the Form.
  •  Details in at least two address fields for remitter should be mentioned. 
  • Name of the entity should be mentioned in the “Name of remitter” field.
  •  No value is to be provided in Area code, AO type, Range code & AO number. The fields will be entered by the system after validating the PAN and/or TAN.
  •  Email id and mobile no., if any, should be provided.
Recipient of remittance
  • Complete address of recipient of remittance, separated by coma, should be provided. 
  • PAN, allotted by the Indian Income Tax Department should be mentioned. 
  • If status of entity is “company”, then provide type of company i.e., “domestic” or “other than domestic”.
  • In the field “Principal Place of Business”, the country of tax residence of the recipient of the remittance should be mentioned.
Information for accountant
  • Enter name of the Chartered Accountant in the field “Name of the accountant”. 
  • Details in at least two address fields should be mentioned.
  • Date of certificate should not be a future date. 
  • Registration no. should be numeric.Details of accountant are not required if point no. 15 is selected i.e. any order u/s 195 (2)/ 195 (3)/ 197 of the Income-tax Act has been obtained from Assessing Officer.
  • Certificate number is an alphanumeric field.
PART-B: PROCEDURE OF FORM (PARTICULARS OF REMITTANCE AND TDS)
  •  Provide the values as per the accountant certificate obtained in Form 15CB. 
  •  In case name of the country is not available in drop down list, select value “other” from the drop down and provide name of the country.  
  • In case currency name is not available in drop down then select value ”other” from the drop down and provide name of the currency. 
  •  Proposed date of remittance should be current date or a future date. 
  • Amount of TDS should be less than amount of remittance.  
  • Actual amount of remittance after TDS should be less than amount of remittance. 
  • BSR code of the bank through which the remittance is made should be mentioned.
  • Rate of TDS as per DTAA (if applicable) should be mentioned upto two decimal places.
  • Amount should be mentioned upto 2 decimal places.  
  • Select any one out of fields 12, 13, 14 and 16. One form is to be filled for one type of remittance. 
  • Details of “responsible person” should be mentioned for verification.
  •  If no tax has been deducted then value “0.00” should be mentioned in “Amount of TDS” field (foreign currency and Indian Rs.) 
  • Value for “rate of deduction as per the Income-tax Act” should be “0.00” if no tax has been deducted and “amount of TDS in Indian and foreign currency” should be “0.00”. 
GENERATION OF FORM 15CA
  •  After filling up the information, click “submit”. On submission of details if system shows any errors, rectify and re-submit the form.
  • A confirmation screen with all the data filled by the user will be displayed. The same can be either confirmed or edited.
  • On confirmation, a filled up Form 15CA with an acknowledgement number will be displayed. Print out of the Form should be taken, signed and submitted prior to remitting the payment.
  • Form 15CA can be re-printed by selecting the re-print option. For re-printing, please enter “acknowledgement no.”, “PAN” and/or “TAN” mentioned in the Form
You should be a registered user in the e-Filing portal to submit Form 15CA.

INSTRUCTIONS TO USE FORM 15CA (Online and Offline)

Procedure for submission of Form 15CA Online

Step 1 - Login and navigate to the menu “e-File” “Prepare and Submit Online Form (Other than ITR)” -> “Form 15CA”.
Step 2 - Select the appropriate part (“PART-A” or “PART-B” based on the remittances).
Step 3 - Fill the requisite data in the form and click on submit.
Step 4 - On successful submission, a transaction ID and an acknowledgment number will be generated. 
Step 5 - To view the status/print the submitted Form, please go to the menu “My Account” -> “View Form 15CA”.





Procedure for submission of Form 15CA Offline
Single Upload

Step 1

  1. Go to “Downloads” section on the “Home” page and select “Forms (Other than ITR)”  “Form 15CA”  OR
  2. Login to the e-Filing portal and navigate to the menu “Downloads”  “Forms (Other than ITR)” -> “Form 15CA”.
Please download the latest version of the utility

Step 2 - Download the form to the desired path/location, unzip the folder and extract all the files to the desired path/location.
Step 3 - Double click on the executable jar file (ITD_EFILING_FORM_UTILITY) to open the form.
Step 4 - There are two tabs: “Instructions” and “Form 15CA”.
Step 5 - Click on “Form 15CA” tab and select “PART-A” or “PART-B” based on the remittances.
Step 6 – Fill in the details and click the “Submit” button. Errors, if any, will be shown on the right pane of the Form.
Step 7 – On successful validation, enter the e-Filing portal credentials (User id, Password and DOI / DOB). Select “Yes” if you want to upload with a DSC (make sure you have registered the DSC in e-Filing portal), upload the DSC and click on the “Submit” button. On successful submission, Transaction ID and Acknowledgment number will be displayed.

Bulk Upload
Assumptions:
  • You should be a registered user in the e-Filing portal. 
  • You have already downloaded Form 15CA from the e-Filing portal. If not please follow step 1 to step 3 as mentioned in the Single upload section above.
  • You already have generated multiple XMLs and stored the folder on your desktop.
Step 1 – Open the Form 15CA.
Step 2 - Click on the “Submit Bulk” button. Use the “Browse file” option to upload XML.
Step 3 - You can use the “Add more XMLs” feature to browse and upload multiple XMLs.
Step 4 - Click on the “Validate XMLs” button. On successful validation the status “Passed/Failed” will be displayed. If the status is “Passed”, click on the “Submit form” button.
Step 5 - Enter the e-Filing portal credentials (User id, Password and DOI / DOB). Select “Yes” if you want to upload with a DSC (make sure you have registered the DSC in e-Filing portal), upload the DSC and click on the “Submit Form” button. On successful submission, the Status, Transaction ID and Acknowledgment number will be displayed.
Step 6 – All the failed cases has to be relooked and corrected to re-submit. You can click on the “Failed” link to check for the possible errors that has occurred in the XML.
Step 7 - The “Delete XMLs” option can be used to delete the XMLs.

The following are the features that are available in the Form 15CA (offline):

  1. New - Click on this button, to open a new Form 15CA.
  2. Open - This option is for importing the XML (successfully generated earlier) from your hard disk. Select the path and import the XML. This option will work irrespective of any version change. It will caution you to check the contents before finalizing upload/submission.
  3. Save - You can save your completed XML in the desired path/location of your desktop.
  4. Save Draft -This option can be used to save your XML. Please note you cannot upload an XML which was saved using the ‘Save draft’ option. Only a complete XML generated using the ‘Save’ option can be uploaded successfully.
  5. Submit –This option is used to upload/submit a single Form.
  6. Submit Bulk - This option is used to upload/submit multiple XMLs of the form.
  7. Help - This option will let you know the instructions, short keys, settings and how to use this form.
Note:

  1. Assessee with fourth character as ‘C’ in the PAN should mandatorily upload Form 15CA with DSC.
  2. Assessee having already registered with DSC in the e-Filing portal should mandatorily upload Form 15CA with DSC.

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