{"id":235249,"date":"2020-09-03T11:47:02","date_gmt":"2020-09-03T06:17:02","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=235249"},"modified":"2020-09-03T11:47:02","modified_gmt":"2020-09-03T06:17:02","slug":"cbdt-provides-itr-filing-compliance-check-functionality-for-scheduled-commercial-banks","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/09\/03\/cbdt-provides-itr-filing-compliance-check-functionality-for-scheduled-commercial-banks\/","title":{"rendered":"CBDT provides ITR Filing Compliance Check Functionality for Scheduled Commercial Banks"},"content":{"rendered":"

Central Board of Direct Taxes in exercise of powers conferred under Section 138(1)(a) of Income Tax Act, 1961, has issued Order inF.No. 225\/136\/2020\/ITA.II dated 31.08.2020, for furnishing information about IT Return Filing Status to Scheduled Commercial Banks, notified vide notification No. 71\/2020 dated 31.08.2020 under sub-clause (ii) of clause (a) of sub-section (1) of Section 138 of the Act.<\/p>\n

The data on cash withdrawal indicated that huge amount of cash is being withdrawn by the persons who have never filed income-tax returns. To ensure filing of return by these persons and to keep track of cash withdrawals by the non-filers, and to curb black money, the Finance Act, 2020 w.e.f. 1st July, 2020 further amended the Income-tax Act, 1961 to lower the threshold of cash withdrawal to Rs. 20 lakh for the applicability of TDS for the non-filers and also mandated TDS at the higher rate of 5% on cash withdrawal exceeding Rs. 1 crore by the non-filers.<\/p>\n

Income Tax Department has already provided a functionality \u201cVerification of applicability under\u00a0Section 194N\u201d on www.incometaxindiaefiling.gov.in for Banks and Post offices since 1st July, 2020.\u00a0 Through this functionality, Bank\/Post Office can get the applicable rate of TDS under Section 194N of the Income-tax Act, 1961 by entering the PAN of the person who is withdrawing cash.<\/p>\n

The Department has now released a new functionality \u201cITR Filing Compliance Check\u201d which will be available to Scheduled Commercial Banks (SCBs) to check the IT Return filing status of PANs in bulk mode. The Principal Director General of Income-tax (Systems) has notified the procedure and format for providing notified information to the Scheduled Commercial Banks. The salient features of the using functionality are as under:<\/p>\n

    \n
  1. Accessing \u201cITR Filing Compliance Check\u201d: <\/strong>The Principal Officer & Designated Director of SCBs, which are registered with the Reporting Portal of Income-tax Department (https:\/\/report.insight.gov.in<\/a>) shall be able to use the functionality after logging into the Reporting Portal using their credentials. After successfully logging in, link to the functionality \u201cITR Filing Compliance Check\u201d will appear on the home page of the Reporting Portal.<\/li>\n
  2. Preparing request (input) file containing PANs:<\/strong> The CSV Template to enter PAN details can be downloaded by clicking on the \u201cDownload CSV template\u201d button on the \u201cITR Filing Compliance Check\u201d page. PANs, for which IT Return filing status is required, are required to be entered in the downloaded CSV template. The current limit of PANs in one file is 10,000.<\/li>\n
  3. Uploading the input CSV file:<\/strong> Input CSV file may be uploaded by clicking on Upload CSV button. While uploading, \u201cReference Financial Year\u201d is required to be selected. Reference Financial Year is the year for which results are required. If the selected Reference Financial Year is 2020-21 then results will be available for Assessment years 2017-18, 2018-19 and 2019-20. Uploaded file will start reflecting with Uploaded status.<\/li>\n
  4. Downloading the output CSV file:<\/strong>\u00a0After processing, CSV file containing IT Return Filing Status of the entered PANs will be available for download and \u201cStatus\u201d will change to Available.\u00a0 Output CSV file will have PAN, Name of the PAN holder (masked), IT Return Filing Status for last three Assessment Years. After downloading of the file, the status will change to Downloaded and after 24 hours of availability of the file, download link will expire and status will change to Expired.<\/li>\n<\/ol>\n

    Scheduled Commercial Banks can also use API based exchange to automate and integrate the process with the Bank\u2019s core banking solution. Scheduled Commercial Banks are required to document and implement appropriate information security policies and procedures with clearly defined roles and responsibilities to ensure security of information.<\/p>\n

    \n

    Ministry of Finance<\/strong><\/p>\n

    Press Release dt. 02-09-2020\u00a0<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

    Central Board of Direct Taxes in exercise of powers conferred under Section 138(1)(a) of Income Tax Act, 1961, has issued Order inF.No. <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[29414,43342,13081,43344,18371,43343,30426],"class_list":["post-235249","post","type-post","status-publish","format-standard","hentry","category-legislationupdates","category-notifications","tag-cbdt","tag-compliance-check","tag-income-tax-act","tag-itr-filing","tag-pan","tag-scheduled-commercial-banks","tag-tds"],"yoast_head":"\nCBDT provides ITR Filing Compliance Check Functionality for Scheduled Commercial Banks | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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2022, the Central Board of Direct Taxes (CBDT) has issued the Income-tax (Eleventh Amendment) Rules, 2022 to amend the Income-tax Rules, 1962 and introduces manner for filing updated return of income and Form ITR-U (ITR for updated return). 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Key points: The due date of furnishing of Report of Audit under any provision of the Act for the\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, 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October-End","author":"Shubhi","date":"September 26, 2025","format":false,"excerpt":"CBDT has extended the tax audit timeline for Assessment Year 2025\u201426, shifting the deadline from 30th September to 31st October 2025.","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Audit Deadline","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Audit-Deadline.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Audit-Deadline.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Audit-Deadline.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/Audit-Deadline.webp?resize=700%2C400&ssl=1 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