The new e-filing website i.e. e-filing 2.0 was launched by Income tax department on 07.06.2021.
However as we had discussed in our various earlier post related to e-filing 2.0 that people were facing various issue in using the website and thus ministry of finance had conducted a meeting with Infosys to discuss various issues and get a timeline for resolving the same.
To read more about E-filing 2.0: e-filing 2.0 – Taxontips
Now slowly-slowly we are also seeing few functionalities becoming active on the new e-filing website i.e. downloading ITR and ITR acknowledgement etc.
The two of the most required functionalities which have been enabled are:
1. Online filing of Form 15CB and 15CA. and
2. E-proceedings tab (for managing income tax scrutiny notices).
Online filing of Form 15CB and 15CA:
Recently CBDT had provided a relaxation for filing Form 15CB and 15CA offline but that relaxation was only available till 30.06.2021.
After 30.06.2021 people were worried as to how they will file Form 15CB as it is a very first requirement for remitting any money outside India and thus now CBDT has enabled this feature on the new e-filing website.
We have already discussed in detail about the online filing of Form 15CB and 15CA in one of our post. To read more on that CLICK HERE: Drastic change in the procedure for filing Form 15CA and Form 15CB on new e-filing portal | E-filing 2.0 – Taxontips
However, till date there has been no update on filing of Form 15CB and Form 15CA using offline utility which was also preferred by many people earlier also.
In this post let’s discuss what are the changes in new Form 15CB and 15CA filing as compared to earlier process.
The procedure for Form 15CB and Form 15CA in earlier e-filing website (E-filing 1.0) was also online but it was a bit different wherein the assessee had to just add the Chartered Accountant once and he could then upload Form 15CB.
However, now in new e-filing website (E-filing 2.0) assessee needs to first add the CA and not only that but he needs to assign CA for each Form 15CB and hence this will increase the work of the assessee. The above procedure has to be done in the online filing method we will have to wait to see as to how it will be implemented in the offline utility. How to add CA on new e-filing website for submitting various forms and reports | E-filing 2.0 – Taxontips
In the earlier e-filing website (E-filing 1.0) once the CA has been added he can easily file Form 15CB and then based on the acknowledgement number of that Form 15CB, the assessee could submit his Form 15CA.
However, in the new e-filing website (E-filing 2.0) the assessee needs to first fill some basic details in Form 15CA and assign it to a CA one by one and then the CA can fill and submit Form 15CB. Thus, this will become a bit cumbersome task especially where regularly 2-3 or even more Form 15CA and 15CB are issued.
Please note that DSC once registered in individual name of CA does not have to be re-registered under ARCA role.
As we know all the proceedings are being conducted in a faceless manner and an assessee is not aware as to which Income tax officer is conducting his scrutiny assessment.
When the new e-filing website (E-filing 2.0) was being launched it was advised by CBDT to all officers to not keep the hearing of any proceeding till 10.06.2021, but as we know the new website was not fully functional even till 30.06.2021.
Also, 30.06.2021 was the last date to issue any reassessment proceedings till AY 2017-18 under section 148 under the old law wherein reassessment proceedings would be started based on reasons to believe and many people have received notices under section 148 till AY 2017-18 but they were confused as to where they need to file the reply or income tax return as the e-proceedings tab used to show the message “coming soon”.
Now, after 01.07.2021 the E-proceedings tab is live and one could access the same after logging in to the new website under: Pending Action -> E-proceedings there you will find all your Income tax notices.
Hence, now Income tax department has started two major functionalities for e-filing website and let’s hope that it will work smoothly in future.
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