Compliance Portal - Non-Filing of Return - User Guide - V2.0

Directorate of Income Tax (Systems)
Non-Filing of Return
User Guide
Version 2.0 (March 2018)
Non-filing of Return
User Guide Version 2.0 (January 2018)
Document Version Control
Version Month Remarks
1.0 September 2017 First version
2.0 March 2018 Updated verification issues
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Contents
Terms Used ...................................................................................................................................................... 4
Navigation Elements ........................................................................................................................................ 5
1. About this Document .............................................................................................................................. 6
1.1. Purpose ................................................................................................................................................. 6
1.2. Intended Audience ................................................................................................................................ 6
1.3. Document Conventions ......................................................................................................................... 6
2. Overview ................................................................................................................................................. 7
2.1. About Project Insight............................................................................................................................. 7
2.2. About Compliance Portal ...................................................................................................................... 7
3. Non-filing of Return ................................................................................................................................. 8
4. Communication with the taxpayers ......................................................................................................... 8
5. Accessing Compliance Portal ................................................................................................................... 9
6. E-Verification (Non-filing of Return) ...................................................................................................... 11
6.1. Viewing list of e-verification cases ...................................................................................................... 11
6.2. Submitting Response on Filing of Income Tax Return ......................................................................... 11
6.3. Submission of response against identified verification issue(s) .......................................................... 15
6.3.1. Response category - Source of funds ..................................................................................................... 17
6.3.2. Response category – Source of funds and taxability of income ............................................................. 18
6.3.3. Response category – Taxability of receipt/transaction .......................................................................... 19
6.3.4. Response category – Taxability of sale of immovable property............................................................. 20
6.4. Submission of Response on Additional Queries Request .................................................................... 21
6.5. View Response History ........................................................................................................................ 23
6.6. Processing of Response ....................................................................................................................... 23
7. Help ....................................................................................................................................................... 24
8. Annexure A – Verification Issues ........................................................................................................... 29
8.1. Salary Income (NSL01) ........................................................................................................................ 29
8.2. House Property Income (NHP01) ........................................................................................................ 32
8.3. Other Source Income (NOS01) ............................................................................................................ 35
8.4. Sale of Immovable Property (NCG02) ................................................................................................. 38
8.5. Purchase of Immovable Property (NIN01) .......................................................................................... 42
8.6. Purchase of movable asset (NIN02) .................................................................................................... 46
8.7. Investment (NIN03) ............................................................................................................................. 49
8.8. Cash Deposit (NTX01) .......................................................................................................................... 53
8.9. Expenditure (NEX01) ........................................................................................................................... 57
8.10. Securities Transactions (NTX07) .......................................................................................................... 61
8.11. Commodities Transactions (NTX11) .................................................................................................... 64
8.12. Business Turnover (NBR01) ................................................................................................................. 67
8.13. Business Receipts (NBR02) .................................................................................................................. 69
8.14. Business Transaction (NBR03) ............................................................................................................. 73
8.15. Exports (NBR04) .................................................................................................................................. 76
8.16. Imports (NBR05) .................................................................................................................................. 79
8.17. Cross Border Transactions (NIT01) ...................................................................................................... 82
8.18. Cash Deposit (Demonetization) (NDM01) ........................................................................................... 86
8.19. Cash Withdrawal (NTX21) ................................................................................................................... 90
9. Annexure B – Additional Details for Information ................................................................................... 93
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Terms Used
Terms Definition
AIR Annual Information Return
CIB Centralised Information Branch
CMCPC Compliance Management Centralized Processing Centre
INTRAC Income Tax Transaction Analysis Centre
ITD Income-Tax Department
TCS Tax Collected at Source
TDS Tax Deducted at Source
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Navigation Elements
Element Function Examples
Toolbar Navigate between sections
Button Submit information
Link Submit or view information
Drop-down Select between different

list options shown in a drop
down list
Radio Button Select between different

options displayed on
screen
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1. About this Document
1.1. Purpose
The objective of this document is to develop an understanding on various issues related to non-filing
of return and also assist the taxpayer in submitting online responses on the Compliance Portal.
1.2. Intended Audience

Taxpayers and Tax Professionals who would be using the Compliance Portal to submit online response
to the non-filing of return case.
1.3. Document Conventions

This guide uses the following conventions:
 Menu items, Options, Dialog boxes and Functions are mentioned in ‘Bold and quotes’.
 Error messages are displayed in Italics.
 Angle brackets (>) indicate the progression of menu choices the user should select in a
graphical user interface (GUI).
 Note provides additional information.
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2. Overview
2.1. About Project Insight

Project Insight focuses on three goals, namely (i) to promote voluntary compliance and deter
noncompliance; (ii) to impart confidence that all eligible persons pay appropriate tax; and (iii) to
promote fair and judicious tax administration. Under this project an integrated data warehousing and
business intelligence platform is being rolled out in a phased manner. The project also operationalizes
two new centres namely Income Tax Transaction Analysis Centre (INTRAC) and Compliance
Management Centralized Processing Centre (CMCPC).
The Income Tax Transaction Analysis Centre (INTRAC) leverages data analytics in tax administration
and performs tasks related to data integration, data processing, data quality monitoring, data
warehousing, master data management, data analytics, web/text mining, alert generation,
compliance management, enterprise reporting and research support.
The Compliance Management Centralized Processing Centre (CMCPC) uses campaign management
approach (consisting of emails, SMS, reminders, outbound calls, letters) to support voluntary
compliance and resolution of compliance issues. A dedicated compliance portal would be used to
capture response on compliance issues in a structured manner for effective compliance monitoring
and evaluation.
2.2. About Compliance Portal

Compliance portal is a dedicated portal to enable e-verification i.e. capture of response on specific
compliance related issues. The Compliance portal enables a seamless, secured two-way structured
communication to enhance the transparency and functional efficiency of the department. To access
the Compliance Portal, log into the e-filing portal (https://incometaxindiaefiling.gov.in) and click the
Compliance Portal tab available on the first page after login. The taxpayer can also use the URL
https://compliance.insight.gov.in.
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3. Non-filing of Return
A taxpayer who is having income above the prescribed limit or fulfils any other condition mentioned
in section 139 of the Income Tax Act 1961 is required to file return of income. Non-filers with potential
tax liabilities are identified by analysing information received under Annual Information Return (AIR),
Statement of Financial Transactions (SFT), Centralised Information Branch (CIB), TDS/TCS Statement,
Securities Transaction Tax (STT) etc. and taxpayer profile.
4. Communication with the taxpayers

Once the Non-filing of return (NMS) issue is flagged, the case is pushed onto Compliance Portal to
seek response from the taxpayer. The cases pushed onto Compliance Portal are assigned to
Compliance Management Central Processing Centre (CMCPC) for informing taxpayers about the case.
CMCPC uses a campaign management approach to contact taxpayers for online submission of
response. CMCPC will contact taxpayers via electronic mail (e-mail), short text message (SMS), phone
calls and letters to visit Compliance Portal and submit response against the identified issue(s).
Where no response is received within a reasonable time, other proceedings and enforcement actions
as per the Income-tax Act, 1961 may be considered.
Note: Taxpayers who are not yet registered on the e-filing portal (at
https://incometaxindiaefiling.gov.in) should register themselves by clicking on the
‘Register Yourself’ link. This will facilitate communication to be made by the Department as
well as filing of the response by the Taxpayer on the compliance issue.
Note: Taxpayers should verify and update their email address and mobile number on the
e-filing portal (at https://incometaxindiaefiling.gov.in) to receive electronic
communication.
Note: Taxpayer should include the emails and SMS from the Income tax Department in the
‘safe list’ or ‘white list’ to prevent the communications from the Department from being
blocked or rejected or sent to Spam folder.
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5. Accessing Compliance Portal

Compliance Portal is a dedicated portal to enable e-verification i.e. for display of compliance issues
and related information and capturing response on such issues.
To access the Compliance Portal, perform the following steps:
Step 1: Visit Compliance Portal at https://compliance.insight.gov.in or at the URL

http://incometaxindiaefiling.gov.in .Please remember that `Login ’to the portal is a pre-
condition to visit Compliance Portal. On the left sidebar of the homepage, click the Login
button available in the login section.
Figure 1: Compliance Portal Homepage

Step 2: The user gets redirected to the e-filing portal. You can also use the URL
https://incometaxindiaefiling.gov.in to access e-filing portal.
Figure 2: e-filing portal
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Step 3: For registered users, log in using your user ID and password. For new users, click
‘Register Yourself’ and perform the subsequent steps to register with e-filing portal.
Figure 3: e-filing login

Step 4: Once logged into e-filing portal, click ‘My Account’ and then select ‘Compliance Portal’.
The taxpayer gets redirected to the Compliance Portal.
Figure 4: My Account
 The user can also click ‘Compliance’ on toolbar and then select ‘Compliance Portal’. The taxpayer
gets redirected to the Compliance Portal.
Figure 5: Compliance Portal Link
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6. E-Verification (Non-filing of Return)

This e-verification is intended to examine whether the identified person who has not yet filed return
of income for assessment year 2017-18 is liable to file the same.
6.1. Viewing list of e-verification cases

The list of cases (including non-filing of return) is visible under the e-Verification tab of the compliance
portal. In case, a return has already been filed or is filed subsequently, the case is closed.
6.2. Submitting Response on Filing of Income Tax Return

The response about filing of return can be submitted as under:
Step 1: Click on the e-verification tab. List of cases is displayed. Click the ‘View’ link of the relevant
case to view the case details.
Figure 6: Case List

Step 2: Under the Response column, click the drop-down list to choose one of the following options:
 ITR has been filed
 ITR has not been filed
Figure 7: Case Details
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Step 3:
 If the taxpayer selects ‘ITR has been filed’, the next step is to provide the following information:
o Mode of filing (paper or e-filed)
o Date of filing
o Acknowledgement Number
o Circle/Ward and City (only if mode of filing is paper filed)
Once the above information is provided, enter remarks and click the ‘Submit’ button. A list of
Verification Issues will appear at the bottom of the page. Details of various issues are available in
the next section.
Note: For the ‘ITR has been filed’ response, ITD will close the case only after verifying that
taxpayer has filed the return. If any discrepancy is found, the taxpayer will receive a
notification for providing correct acknowledgement number.
 If the taxpayer chooses the option ‘ITR has not been filed’, then the next step is to provide one of
the following reasons, using the drop-down list:
o Return under preparation: If the return of the taxpayer is under preparation and could not
be filed so far because of any reason, the taxpayer should select this option and then click
Submit. A list of Verification Issues will appear at the bottom of the page. Details of various
issues are available in the next section.
o Not liable to file return of income: When the taxpayer claims that he is not liable to file return
of income, this option should be selected. Upon selecting this option and clicking Submit, a
list of Verification Issues appears at the bottom of the page. Details of various issues are
available in the next section.
Figure 8: Select Reason
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The list of verification issues relating to non-filing of return are as under:

i. Salary Income (NSL01)
ii. House Property Income (NHP01)
iii. Other Source Income (NOS01)
iv. Sale of Immovable Property (NCG02)
v. Purchase of Immovable Property (NIN01)
vi. Purchase of movable asset (NIN02)
vii. Investment (NIN03)
viii. Cash Deposit (NTX01)
ix. Expenditure (NEX01)
x. Securities Transactions (NTX07)
xi. Commodities Transactions (NTX11)
xii. Business Turnover (NBR01)
xiii. Business Receipts (NBR02)
xiv. Business Transaction (NBR03)
xv. Exports (NBR04)
xvi. Imports (NBR05)
xvii. Cross Border Transaction (NIT01)
xviii. Cash Deposit (Demonetization) (NDM01)
The explanation of above issues is given in the Annexure A. The response against identified issue(s)
can be submitted as under:
Step 4: To view details of an issue, click on the View link against it.
Figure 9: Verification Issue List

Step 5: The new page displays details of the selected issue along with related information under the
‘Related Information’ section.
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Figure 10: Related Information

If the Remarks column for an information is displaying the link “Updated”, it implies that this
information is an update on a previously raised information, as per new data received by ITD. On
clicking Updated, a pop-up containing the information history appears. This information history serves
as a comparative view, showing taxpayer the incremental changes that have been made to the
information on every instance of receiving the data.
Figure 11: Information History
The taxpayer can also view the older versions of information on which response is no more required.
Click on the View Earlier Information link under the Related Information table to view older versions.
Figure 12: View Earlier Information

On clicking the link, the details of older versions appear on screen.
Figure 13: Earlier Information Details

To view the response given against a specific information item, click on View under the Response
column.
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6.3. Submission of response against identified verification issue(s)

Responses are submitted from the Related Information section. In case of multiple pieces of
information being receipts in the nature of income, the information pieces are grouped on the basis
of source and nature. E.g. all salary payments received during the financial year from one employer
would be shown in aggregate in one row. In respect of other transactions, all pieces of information
are displayed individually in separate rows. Taxpayer must submit his/her response for each line
item listed in the section separately. Multiple pieces of information relating to one verification issue
are shown together in consecutive rows under the relevant verification issue.
To submit a response against specific information displayed under ‘Related Information’, perform
the following actions:
Step 1: Click the ‘Submit’ link visible in the last column for that information row.
Figure 14: Submit Response
Step 2: The ‘Information Details’ page appears as shown below.
Figure 15: Information Details

Step 3:If the taxpayer selects Not aware of this information, the feedback will be sent to the
information source for confirmation. In case the information is confirmed from the
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information source, notification shall be sent to the taxpayer for making the necessary
compliance.
Figure 16: Verify Information

Step 4:If the taxpayer is aware about the information (Option is given later for correcting error, if
any, in Information Value shown above), select ‘Aware of this information’ and click the
Submit button. This opens the ‘Detailed Response’ section for the issue, right under
information details. The fields in the detailed response section vary as per the verification
issue applicable. The response template have been broadly categorised as specified in
Section 6.3. The tax payers are advised to draft their replies giving in the respective dates
of transactions and their amounts so that there is no ambiguity.
Note: If the information belongs to the PAN but the value is not correct, the user should select the
response option “Aware of this information”. The correct value can be submitted in the detailed
response.
Step 5: In the Detailed Response section, fill out each field as part of the response. Please refer to
the response template and Annexure A for details of verification issues and submission of
response to the related information.
Step 6: After filling out all the fields, click the ‘Submit’ button.
Note: If the information belongs to the PAN but the value is not correct, the user should
select the response option “Aware of this information”. The correct value can be submitted
in the detailed response.
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Step 7: In the Detailed Response section for the verification issue you selected, fill out each field as
part of the response. Please refer to the response template and Annexure A for details of
verification issue and submission of response to the related information.
Step 8: After filling out all the fields, click the ‘Submit’ button.
In case of more than one information, response is required to be submitted for each information
item. This completes the process of submission of response.
6.3.1. Response category - Source of funds
The source of fund response category covers following verification issues:
 Purchase of Immovable Property (NIN01)

 Purchase of movable asset (NIN02)
 Cash Deposit (NTX01)
 Expenditure (NEX01)
 Cash Deposit (Demonetization) (NDM01)
The sample template is as under:
Figure 17: Source of funds
Please refer to the Annexure A for details of verification issue and submission of response to the
related information.
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6.3.2. Response category – Source of funds and taxability of income
This response category is used for getting online explanation about verification issue Investment
(NIN03) which is about source of investment as well as income earned on investment. The sample
template is as under:
Figure 18: Source of funds and taxability of income
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6.3.3. Response category – Taxability of receipt/transaction
The taxability of transaction response category covers following verification issues:
 Salary Income (NSL01)

 House Property Income (NHP01)
 Other Source Income (NOS01)
 Securities Transactions (NTX07)
 Commodities Transactions (NTX11)
 Business Turnover (NBR01)
 Business Receipts (NBR02)
 Business Transaction (NBR03)
 Exports (NBR04)
 Imports (NBR05)
 Cross Border Transaction (NIT01)
 Cash Withdrawal (NTX21)
The sample template is as under:
Figure 19: Taxability of receipt/transaction
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6.3.4. Response category – Taxability of sale of immovable property
This response category is used for getting online explanation about verification issue Sale of
Immovable Property (NCG02) which is about taxability of transaction relating to sale of Immovable
Property. The sample template is as under:
Figure 20: Taxability of sale of immovable property
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6.4. Submission of Response on Additional Queries Request

After the taxpayer submits the response, the ITD user upon examining the response can raise an
Additional Queries Request. Response to the request is required to be submitted by the taxpayer.
There is also an option to attach relevant documents.
The count of additional information request is displayed in the e-Verification Details section. In this
section, “Total Additional Queries Request by ITD” indicates the number of requests raised by the
department and “Total Additional Queries Pending from Taxpayer” indicates the number of requests
that are still pending for response.
Figure 21: Additional Information Count

Step 1: Clicking on the count will open a pop-up providing more details on the additional query.
Figure 22: Additional Information

Step 2: Once the user clicks on Identifier, the user will land on relevant detail page.
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Figure 23: Additional Queries

Step 3: To submit response to the additional information requests, click the Submit/Re-submit
button under the Response column.
Step 4: On the new page that appears, provide the required information, attach necessary
documents, and click Submit.
Figure 24: Additional Query Detail
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6.5. View Response History

The Related Information section lists the different information items pertaining to an issue. The
taxpayer can view response history for all the listed information items. To view response history of a
specific information item, perform the following actions:
Step 1: Navigate to Verification Issue Details section.

Step 2: Navigate to the specific information in ‘Relation Information’ Section
Step 3: Click the ‘View’ button to view the response history.
Figure 25: View Response History

Step 4: Following screen will list the history of responses submitted by the taxpayer. The taxpayer
can also download pdf of the submitted response.
Figure 26: Information History

Step 5: Click Back to go back to the list (‘Related Information’ section).
6.6. Processing of Response

The responses submitted online by the taxpayers will be verified by the Income tax department. The
response would be evaluated against a predefined process of risk management. Some of the cases
would be identified for further action like Limited Scrutiny whereas, other cases would be closed.
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7. Help
Taxpayers can access this section to seek assistance from ITD regarding any issue. Steps involved in
finding a solution or raise a request for help are as under:
Step 1: Click on the ‘Help’ icon available on the top right corner of toolbar (Accessible from Home
Page).
Figure 27: Help

Step 2: Select any issue category from the left navigation bar.
Figure 28: Help Overview

Step 3: Select a sub category for the category selected in the previous step.
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Figure 29: Help FAQ

Step 4: Go through the related FAQs populated on the right side of the screen and click on any
to read the answers.
Figure 30: Help FAQ answer

Step 5: If your issue is still not resolved, click Contact Us.
Figure 31: Contact Us

Step 6: The next screen contains two tabs – ‘Need help in existing case’ is to be selected if you
need help with a specific case, and ‘Contact us for any other help’ is to be selected for
any general help or query.
Step 7: Under the tab that you select, check if ‘Your Issue category and sub-category’ is correctly
tagged, else click on ‘Change’ and select again.
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Figure 32: Your Issue

Step 8: To raise a help request on a particular case, select that case ID from the list Click on ‘Email
us’ or ‘Get a call back.’
Figure 33: Let us help

Step 9: If clicked on ‘Email Us’, enter the issue details and click Submit.
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Figure 34: Send mail

Step 10: Click on ‘View Tickets’ for already logged issues.
Figure 35: View tickets

Step 11: Click on the Request ID for a specific ticket to see its details.
Figure 36: Open Requests

Step 12: The details of the ticket appear. You can provide a response or update the ticket. Enter
remarks in the Remarks text box, upload an attachment, if required, and click Submit.
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Figure 37: Ticket Details
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8. Annexure A – Verification Issues

8.1. Salary Income (NSL01)
Verification Issue
Whether the taxpayer is liable to file return of income on account of salary income received.
Overview
The definition of salary in section 17 of the Income Tax Act includes wages, annuity, pension, gratuity,
fees, commissions, perquisites or profits in lieu of or in addition to any salary or wages; advance of
salary; leave encashment etc. In case of a resident and ordinarily resident, global income including
salary is taxable under Section 5(1) of the IT Act.
A taxpayer is liable to file return of income if the Total Income before claiming any deduction under
Chapter VIA exceeds the maximum amount not chargeable to tax even if tax has been deducted at
source or paid by means of Advance Tax or Self-Assessment Tax.
Information Source
The relevant information source and key fields are as under:

 TDS-192 – Salary to Employees (Section 192)
 TDS-192A – Payment of accumulated balance due to an employee (Section 192A)
 TDL-192 - Certificate for deduction at lower rate - Salary to employees (Section 192)
Note:
 The “Information Source” field displays the name and PAN/TAN of the filer
 The “Value” field displays the amount of salary paid during the year by the said employer
 The ‘Information status’ field displays if the taxpayer has /has not submitted the response.
Submission of Response
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The response has to be provided in following format (Refer Response category – Taxability of
receipt/transaction):
Code Description Response Remarks
A1 Total receipts as per taxpayer <Amount> Refer Note 1 & 2.

pertaining to above information
A2 Less: Amount relating to other <PAN year wise list> Refer Note 3.
year/PAN
A3 Less: Amount covered in other <Amount> Refer Note 4.

information
A4 Less: <Exemption/Deduction wise Refer Note 5.

Exemption/Deduction/Expenditure/ list>
Set off of Loss
A5 Income/Gains/Loss (A1-A2-A3-A4) [Computed] Refer Note 6.
Guidance for Submission of Response
The guidance for submission of response is as under:

1. Total receipts as per taxpayer pertaining to above information (A1) is the gross salary received
from the specific employer (Deductor). This amount should include salary, profits in lieu of
salary, perquisite or other taxable allowance received from the employer. The taxpayer should
give the combined value of the following components
o Travel concession/assistance (sec. 10(5)) not included in salary
o Perquisites u/s 17(2)
o Tax paid by employer on non-monetary perquisite (sec. 10(10CC))
o Allowance to meet expenditure incurred on house rent (sec. 10(13A))
o Special Allowance (sec. 10(14))
o Other allowances
o Profits in lieu of salary u/s 17(3)
2. If the taxpayer has not received any salary payment from the deductor or a different amount
has been received, the total receipts related to above information (A1) may be shown as 0 or a
different value may be given. Suitable remarks may be provided in the remarks text box.
3. ‘Amount relating to other year/PAN (A2)’ – This row may be filled if the gross salary/receipt
or a part of it (A1) has been considered in some other year. The details are required to be given
in the relevant table. If the salary/receipts relate to some other person, the taxpayer should
also provide the PAN of such other person. Suitable remarks may be provided in the remarks
text box.
PAN F. Year Amount Remarks
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4. Amount covered in other information (A3)-This row should be filled in case of repeated
reporting of the amount. In case of duplicate value, the entire amount may be mentioned under
Amount covered in other information (A3) such that Income/Gains/Loss (A5) become 0.
Suitable remarks may be provided in the remarks text box.
5. ‘Exemption/Deduction/Expenditure/Set off of Loss (A4)’-
This row should be filled if the gross salary/receipt (A1) includes any allowances which are
exempt. Taxpayer needs to select the correct category from the drop-down list as under:
o Income is not taxable in India (Non-Resident)
o Exemption related to House Rent Allowance u/s10(13A)
o Exemption related to Leave Travel Allowance u/s 10(5)
o Exemption related to Encashment of Leave u/s 10(10AA)
o Exemption related to Pension u/s 10(10A)
o Exemption related to Gratuity u/s 10(10)
o Exemption related to Voluntary Retirement Scheme u/s 10(10C)
o Exemption related to Perquisites
o Exemption related to other Allowances
o Set off of Loss
o Others
Exemption/ Deduction/
Amount Remarks
Expenditure/ Set off of Loss
6. Income/Gains/Loss (A5) is a self-computed figure (A1 – (A2+A3+A4)) and is the salary income
chargeable to tax. The taxpayer is liable to file return of income if the self-computed figure- A5
exceeds the maximum amount not chargeable to tax.
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8.2. House Property Income (NHP01)

Verification Issue
Whether the taxpayer is liable to file return of income on account of house property income
received.
Overview
The basis of calculating income from house property is the annual value. The determination of annual
value of the property under Section 23(1) of IT Act is the higher of the rent received (i.e. rent actually
received or receivable after excluding unrealized rent but before deducting loss due to vacancy) or the
amount of rent for which the property is reasonably expected to be let out. Such Annual Value is derived
after deduction of paid municipal taxes, if any.
In many cases, it is seen many persons receiving House Property Income (above a threshold) have not
filed the return. Some important aspects are:
 A taxpayer is liable to file return of income if the Total Income before claiming any deduction
under Chapter VIA exceeds the maximum amount not chargeable to tax even if tax has been
deducted at source or paid by means of Advance Tax or Self-Assessment Tax.
 Income under the head House Property, can be assessed on a notional basis if the property is
considered deemed let out.
Information Source
The related information source and key fields are as under:
 TDS-194I(b) – TDS statement –Rent (Section 194I).

 TDS-194IB – TDS statement –Payment of rent by certain individuals or Hindu Undivided Family
(Section 194IB).
 TDL-194I(b) – Certificate u/s 197 for deduction at lower rate on Rent (Section 194I).
Note:
 The “Information Source” field displays the name and PAN/TAN of the filer
 The “Value” field displays the amount of rent paid during the year.
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year/PAN

information
A4 Less: <Exemption/Deduction Refer Note 5.

Exemption/Deduction/Expenditure/Set wise list>
off of Loss
1. Total receipts as per taxpayer pertaining to above information (A1) is the gross annual lettable
value of the property. Refer section 22-23 of the IT Act.
2. If the taxpayer has not received any rental payment or a different amount has been received,
the total receipts related to above information (A1) may be shown as 0 or a different value may
be given. Suitable remarks may be provided in the remarks text box.
3. ‘Amount relating to another year/PAN (A2)’ – This row may be filled if amount or a part of it
(A1) has been considered in some other year. The details are required to be given in the
relevant table. If salary/ receipts relates to some other person, the taxpayer should also provide
the PAN of such other person. Suitable remarks may be provided in the remarks text box.
4. Amount covered in other information (A3) - This row should be filled in case of repeated
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5. Exemption/Deduction/Expenditure/Set off of Loss (A4) may be used to claim allowable

deductions. This information can be provided after selecting the correct category from the
drop-down list as under:
o Amount of rent which cannot be realized u/s 23.
o Tax paid to local authorities u/s 23
o Deduction under section 24(a) @30%
o Interest payable on borrowed capital u/s 24(b)
o Set off of Loss
o Others
Amount Remarks
6. Income/Gains/Loss (A5) is a self-computed figure (A1 – (A2+A3+A4)) and is the income from
house property chargeable to tax. The taxpayer is liable to file return of income if the self-
computed figure, A5, exceeds the maximum amount not chargeable to tax
Page 34 of 94
8.3. Other Source Income (NOS01)

Verification Issue
Whether the taxpayer is liable to file return of income on account of other source income received.
Overview
Income from other sources is a residuary head of income i.e. income not chargeable under any other
head is chargeable to tax under this head. All income other than income from salary, house property,
business and profession or capital gains is covered under 'Income from other sources' as per section 56
and 57 of IT Act. In many cases, it is seen many persons receiving Other Source Income (above a
threshold) have not filed the return.
A taxpayer is liable to file return of income if the Total Income before claiming any deduction under
Chapter VIA exceeds the maximum amount not chargeable to tax even if tax has been deducted at
source or paid by means of Advance Tax or Self-Assessment Tax.
Information Source
 TDS - 193 – TDS Statement - Interest on Securities (Section 193).

 TDS - 194 – TDS Statement - Dividend (Section 194)
 TDS - 194A – TDS Statement – Interest other than “Interest on Securities” (Section 194A )
 TDS - 194B – TDS Statement – Winnings from Lottery or Crossword Puzzle (Section 194B).
 TDS - 194BB – TDS Return - Winnings from Horse Race (Section 194BB).
 TDS - 194DA – TDS Statement – Payment in respect of Life Insurance Policy (Section 194DA).
 TDS - 194EE – TDS Statement - Withdrawal from NSS (Section 194EE).
 TDS - 194F – TDS Statement - Repurchase of Units by MF/UTI (Section 194F)
 TDS – 194K – TDS Statement –Income in respect of units of a Mutual Find.
 TDS - 194LBA – TDS Statement – Income from units of a business trust (Section 194LBA).
 TDS - 194LBB – TDS Statement – Income from units of investment fund (Section 194LBB).
 TDS - 194LBC – TDS Statement –Income in respect of investment in securitization trust.
 TDL - 193 – Certificate u/s 197 for deduction at lower rate on interest on securities. (Section
193).
 TDL - 194 - Certificate u/s 197 for deduction at lower rate on dividend (Section 194).
 TDL - 194A - Certificate u/s 197 for deduction at lower rate on Interest other than interest on
securities (Section 194A).
 TDL-194K - Certificate for deduction at lower rate –Income in respect of units of a Mutual Find
 TDL- 194LBB - Certificate for deduction at lower rate - Income in respect of units of
investment fund (Section 194LBB).
 TDL-194LBC - Certificate for deduction at lower rate –Income in respect of investment in
securitization trust
Page 35 of 94
Note:
 The “Information Source” field displays the name and PAN/TAN of the filer.
 The “Value” field displays the amount paid during the year.

year/PAN

information

Exemption/Deduction/Expenditure/ wise list>
Set off of Loss
1. Total receipts as per taxpayer pertaining to above information (A1) is the gross payment
received/receivable as other source income.
2. If the taxpayer has not received any payment from the deductor or a different amount has been
received, the total receipts related to above information (A1) may be shown as 0 or a different
value may be given. Suitable remarks may be provided in the remarks text box.
3. ‘Amount relating to another year/PAN (A2)’ – This row may be filled if gross amount or a part
of it (A1) has been considered in some other year. The details are required to be given in the
relevant table. If salary/ receipts relates to some other person, the taxpayer should also provide
the PAN of such other person. Suitable remarks may be provided in the remarks text box.
Page 36 of 94
5. Exemption/Deduction/Expenditure/Set off of Loss (A4) may be used in case to claim allowable
o Expenses/ Deductions u/s 57.
o Depreciation u/s 57.
o Set off of Loss
o Others
Amount Remarks
6. Income/Gains/Loss (A5) is a self-computed figure (A1 – (A2+A3+A4)) and is the Other Source
income chargeable to tax. The taxpayer is liable to file return of income if the self-computed
figure exceeds the maximum amount not chargeable to tax.
Page 37 of 94
8.4. Sale of Immovable Property (NCG02)

Verification Issue
Whether the taxpayer is liable to file return of income on account of capital gains arising from the
sale of immovable property.
Overview
The capital gain arising on transfer (Section 2(47)) of a capital asset (Section 2 (14) is chargeable to
Capital Gain tax as per Section 45 of the IT Act. Primarily, there are two types of capital gains depending
on the period of holding i.e. Short-term and Long-term Capital Gain. For Long-term Capital Gain, the
asset should be held for more than 36 months. The period has been reduced to 24 Months by the
Finance Act 2017. The method of computation of capital gain is provided in Section 48, read with other
provisions of the IT Act. In general, a transfer of a capital asset is chargeable to Capital Gains unless it
is specifically exempt. Income chargeable under capital gains is computed as below:
Full value of consideration – (indexed cost of acquisition/improvement + expenditure incurred wholly

and exclusively on such transfer)
 Development agreement: In case of Development Agreement, the developer undertakes to

hand over a part of the developed property to the owner. Some money may also be paid up
front. In such cases, Capital Gain is chargeable and the FVC would be fair market value i.e. stamp
value of such part along with upfront money received.
 Compulsory Acquisition: Capital Gain is taxable in the previous year in which compensation is
received. W.e.f. 01.04.2004, Capital Gain on compulsory acquisition of agricultural land in India
is exempt under section 10(37).
 Agricultural Land: The most notable exemption from Capital Gains is in respect of agricultural
land. However, land within the jurisdiction of any municipality or within certain specified limits
of a municipality is not covered under such exemption.
Some important aspects are:
 A taxpayer is liable to file return of income if the total income including capital gains exceeds
before claiming any deduction under Chapter VIA the maximum amount not chargeable to tax
even if tax has been deducted at source or paid by means of advance tax, self-assessment tax
etc.
 Receipt of cash payment of Rs. 20,000/- or more attracts provisions of section 269SS unless
both seller and buyer are agriculturists.
Information Source
Page 38 of 94
 SFT-012 (Seller) – Sale by any person of immovable property.
 TDS-194L – TDS Statement - Payment of Compensation on acquisition of capital asset (Section

194L).
 TDS-194LA – TDS Statement - Compensation on Acquisition of certain immovable property

(Section 194LA).
 TDL-194LA – Certificate u/s 197 for deduction at lower rate on compensation on acquisition of
certain immovable property (Section 194LA).
Note:
 The “Value” field displays the amount of consideration paid.
Page 39 of 94
The response has to be provided in following format (Refer Response category – Taxability of sale of
immovable property):
A1 Total receipts as per <Amount> + Remarks Refer Note 1 & 2.

taxpayer pertaining to
above information
A2 Value adopted or assessed <Amount> + Remarks Refer Note 3.

for the purpose of payment
of Stamp Duty
A3 Value taken for <Amount> + Remarks Refer Note 4.

computation of capital gains
A4 Less: Amount relating to <PAN year wise list> + Remarks Refer Note 5.
other year/ PAN
A5 Less: Amount covered in <Amount> + Remarks Refer Note 6.

other information
A6 Less: Exemption/ <Exemption/Deduction/Expenditure Refer Note 7.

Deduction/ Expenditure/Set Category wise list> + Remarks
off of Loss
A7 Income/Gains/Loss <Amount> + Remarks Refer Note 8.
1. Total receipts as per taxpayer pertaining to above information (A1) enter here the total
amount received/ receivable against the transfer of the property.
2. If the taxpayer has not received any payment as above or a different amount has been
received, the total receipts related to above information (A1) may be shown as 0 or a
3. Value adopted or assessed for the purpose of payment of Stamp Duty (A2) value at which
stamp duty has been paid or is payable is to be entered here. In case, the same is not
applicable e.g. in the case of compulsory acquisition, leave the field blank. As per section
50C or 43CA, if sale amount is lower than the value taken for payment of stamp duty is to
be considered for computing income.
Page 40 of 94
4. Value taken for computation of capital gains (A3) indicate here the value which has been
considered for computation of income. If value taken for payment of stamp duty is higher
than the sale amount and it is claimed that the former value exceeds the fair market value,
give appropriate remarks in the remarks text box.
5. Amount relating to another year/PAN (A4) – This row may be filled if total receipt or a part
of it (A1) has been considered in some other year. The details are required to be given in
the relevant table. If the receipts relate to some co-owner, the taxpayer should also provide
the PAN of such co-owner. Suitable remarks may be provided in the remarks text box.
More rows can be added by clicking on the button ‘Add Row’. Suitable remarks may be
provided in the remarks text box.
reporting of the amount. In case of duplicate value, the entire amount may be mentioned
under Amount covered in other information (A3) such that Income/Gains/Loss (A5)
become 0. Suitable remarks may be provided in the remarks text box.
7. Exemption/Deduction/Expenditure/Set off of Loss (A6) if any Exemption/ Deduction/
Expenditure is allowable, the same is to be mentioned here. If this field is selected, the
following row is displayed:-
Nature of
Exemption/Deduction/Expenditure/ Amount Remarks
Set off of Loss
Drop down list for Exemption/ Deduction/ Expenditure has the following values:-
o Agricultural Land outside specified limits

o Capital Gains –Cost of Acquisition u/s 48
o Capital Gains - Cost of Improvement u/s 48
o Capital Gains - Expenditure incurred wholly and exclusively in connection with
transfer u/s 48
o Capital Gains - Deductions from Capital Gains u/s
54/54B/54D/54EC/54EE/54F/54G/54GA/54GB
o Set off of Loss
o Others
8. Income/Gains/Loss (A7) is a computed figure (A3 – (A4+A5+A6)) and is the income

chargeable to tax.
Page 41 of 94
8.5. Purchase of Immovable Property (NIN01)

Verification Issue
Whether the taxpayer is liable to file return of income on account of investment made in purchase of
immovable property.
Overview
Under the Income-tax Act, any unexplained investment can be assessed as income of the relevant
financial year under sections 69 and 69B. Some important aspects are:
 As per Section 56(2)(vii), if a person receives an immovable property without consideration

(stamp valuation being more than Rs. 50,000) or if disclosed consideration is lower by more
than Rs. 50,000/- than the stamp valuation, the difference may be assessed as income in the
hands of the purchaser.
 Even if the sale deed has not been registered and only agreement to sale has been executed,
provisions of section 50C and 56(2) as above would apply.
Information Source
 SFT-012 (Buyer) – Purchase by any person of immovable property.
 TDS-194IA (Deductor PAN)– TDS Statement – Payment on transfer of certain immovable

property other than agricultural land (Section 194IA)
Note:
 The “Value” field displays the amount of consideration paid.
Page 42 of 94
The response has to be provided in following format (Refer Response category – Source of funds):
A1 Correct Information Value <Amount> + Remarks Refer Note 1 & 2.
A2 Out of earlier income or savings <Amount> + Remarks Refer Note 3 & 4
A3 Out of receipts exempt from tax <Exempt income wise Refer Note 5
list>
A4 Received from identifiable persons <PAN wise list> Refer Note 6

(with PAN)
A5 Received from identifiable persons <Person wise list> Refer Note 7

(without PAN)
A6 Received from un-identifiable <Nature of transaction Refer Note 8

persons wise list>
A7 Others <Amount> + Remarks Refer Note 9
A8 Unexplained Amount A1 – Refer Note 10

(A2+A3+A4+A5+A6+A7)
1. Correct Information Value (A1) enter here total amount paid for purchase of the property,
including any expenses incurred e.g. stamp duty. In case, there are other co-owners, the
taxpayer should mention his share of investment here and mention Names, PANs and shares
of other co-owners in ‘Remarks’ text box.
2. If the taxpayer has not made any investment/expenditure as above or a different amount has
been paid, correct information value related to above information (A1) may be shown as 0 or
a different value may be given. Suitable remarks may be provided in the remarks text box.
3. If the amount is claimed to be from more than one category, the source of amount may be
assigned under various categories in the following sequence:
4. Out of earlier income or savings (A2) if any part of the investment/ expenditure has been made
out of earlier income or savings, mention the amount here. Suitable remarks may be provided
in the remarks text box.
Page 43 of 94
5. Out of receipts exempt from tax (A3) Value may be provided after selecting the applicable
Exempt income type from the following drop down list:-
o Exempt interest income u/s 10.
o Exempt dividend income u/s 10(34)
o Exempt long-term capital gains on shares u/s 10(38).
o Agricultural income u/s 10(1).
o Share in total income of firm/AOP etc. u/s 10(2A)
o Income not taxable in India.
o Others.
If this field is selected, the following row is displayed:-
Exempt Income Type Amount Remarks
6. Received from identifiable persons (with PAN) (A4) If any amount has been received from
identifiable persons who are having PANs, the details of the same may be given here. If this
field is selected, the following row is displayed:-
PAN of Name of Financial Transaction Transaction
Amount Remarks
Person Person Year Type Mode
The values shown in drop down for the Transaction Type are:-
o Sales
o Loan Received
o Loan Repayment
o Gift Received
o Donation Received
o Other Receipt.
The values of Transaction Mode are ‘Cash’ and ‘Non-cash’. More rows can be added by clicking
on the button ‘Add Row’. Suitable remarks may be provided in the remarks text box.
7. Received from identifiable persons (without PAN) (A5) If any amount has been received from
identifiable persons who are not having PANs, the details of the same may be given here. If this
Address Financial
Name of Pin Transaction Transaction
of Year Amount Remarks
Person code Type Mode
Person
Page 44 of 94
The values of Transaction Type and Transaction Mode are same as in Note 6. More rows can be
added by clicking on the button ‘Add Row’. Suitable remarks may be provided in the remarks
text box.
8. Received from un-identifiable persons (A6) If any amount has been received from un-
identifiable persons, the details of the same may be given here. If this field is selected, the
Financial Year Transaction Type Transaction Mode Amount Remarks
text box.
9. Others (A7) if there is any amount which is not covered in any of the above categories, for
example, if any amount was declared in Income Disclosure Scheme, 2016, such amount may be
mentioned here. Suitable remarks may be provided in the remarks text box.
10. Unexplained Amount (A8) is a computed figure (A1 – (A2+A3+A4+A5+A6+A7)). This figure
represents amount for which no explanation has been provided.
Page 45 of 94
8.6. Purchase of movable asset (NIN02)

Verification Issue
Whether the taxpayer is liable to file return of income on account of purchase of asset.
Overview
Any unexplained investment can be assessed as income of the relevant financial year under sections 69
and 69B. In many cases, it is seen persons have made substantial expenditure in purchase of assets.
However, return of income is not being filed.
Information Source
Note:
 The “Value” field displays the amount paid.
list>

(with PAN)

(without PAN)
Page 46 of 94

persons wise list>

(A2+A3+A4+A5+A6+A7)
1. Correct Information Value (A1) Enter here complete amount of expenditure incurred in the
transaction i.e. on purchase of the asset.
4. Out of earlier income or savings (A2) if any part of the investment/expenditure has been made
Exempt income type from the following drop-down list:-
o Others.
Page 47 of 94
Amount Remarks
o Sales
o Loan Received
o Loan Repayment
o Gift Received
o Donation Received
o Other Receipt.
field is selected, the following row is displayed:
Address Financial
Person
text box.
text box.
Page 48 of 94
8.7. Investment (NIN03)

Verification Issue
Whether the taxpayer is liable to file return of income on account of investment made and income
on such investment.
Overview
Source of investment for purchasing the asset needs to be explained particularly if it is in cash. Any
unexplained investment can be assessed as income of the relevant financial year under sections 69 and
69B. Further, there are some investments which are likely to result in income. In such cases, the
taxpayer should account for not only the investment but also the income accruing from such
investment.
Information Source
 SFT-013 – Cash payments for goods and services.
 TCS-206CK – TCS Statement- Cash sale of Bullion and jewellery (Section 206C).
 TCL-206CK – Certificate for collection at lower rate -Cash sale of Bullion and Jewellery (Section
206C)
 TCS-206CM - TCS Statement- Cash sale of goods other than bullion or jewellery (Section 206C)
 TCL-206CM - Certificate for collection at lower rate- Cash sale of goods other than bullion or
jewellery (Section 206C)
 TCS-206CN - TCS Statement- Any services other than Chapter XVII-B (Section 206C)
 TCL-206CN - Certificate for collection at lower rate- Any services other than Chapter XVII-B
(Section 206C)
 STT-01 –Purchase of equity share in a recognized stock exchange.
 SFT-001 - Purchase of bank drafts or pay orders or banker's cheque in cash
 SFT-010 - Purchase of mutual fund units in a financial year for acquiring units of one or more
schemes of a Mutual Fund
Note:
Page 49 of 94
The response has to be provided in following format (Refer Response category – Source of funds and
taxability of income):
A3 Out of receipts exempt from tax <Exempt income wise list> Refer Note 5

(with PAN)

(without PAN)

persons wise list>

(A2+A3+A4+A5+A6+A7)
A9 Income on above <Amount> + Remarks Refer Note 11

transaction/investment during the
year
1. Correct Information Value (A1) enter here total amount of investment made. In case, there are
other co-owners, the taxpayer should mention his share of investment here and mention
Names, PANs and shares of other co-owners in ‘Remarks’ text box.
Page 50 of 94
4. Out of earlier income or savings (A2) if any part of the investment/expenditure has been made
Exempt income type from the following drop-down list:-
o Others.
Amount Remarks
o Sales
o Loan Received
o Loan Repayment
o Gift Received
o Donation Received
o Other Receipt.
Page 51 of 94
Address Financial
Person
text box.
text box.
represents amount for which no explanation has been provided. This value should be greater
than or equal to 0.
11. Income on above transaction/investment during the year (A9) Mention here the amount of
investment and income earned therein during the relevant financial year. In case of frequent
transactions in the nature of business, mention here the working capital employed in the
business and income earned on the turnover.
Page 52 of 94
8.8. Cash Deposit (NTX01)

Verification Issue
Whether the taxpayer is liable to file return of income on account of deposits made.
Overview
Person depositing large amount of cash is likely to file Income tax return. Over the years, there have
been a number of measures to keep a tab on use of cash.
As per Rule 114B, quoting of PAN is mandatory in some transactions if cash of Rs.50,000/- or more is
involved. Section 269SS has been further amended to include amounts received on sale of property.
Statement of Financial Transaction (SFT) is required to be filed in respect of specified cash transactions.
Tax at Source is required to be collected on certain cash payments. Any unexplained deposit is liable to
be taxed as per the existing provisions under the IT Act.
Information Source
 SFT-003 (Deposit) - Cash deposits in current account.
 SFT-004 - Cash deposits in one or more accounts (other than a current account and time
deposit) of a person.
 EXC-001 - Cash transactions exceeding Rs. 10,00,000/- in a month.
Note:
Page 53 of 94
list>

(with PAN)

(without PAN)

persons wise list>

(A2+A3+A4+A5+A6+A7)
1. Correct Information Value (A1) Enter here the correct amount relating to the information.
2. If the taxpayer has not made any deposit/ expenditure as above or a different amount has been
paid, correct information value related to above information (A1) may be shown as 0 or a
4. Out of earlier income or savings (A2) if any part of the deposit has been made out of earlier
income or savings, mention the amount here. Suitable remarks may be provided in the remarks
text box.
o Others.
Page 54 of 94
Amount Remarks
o Sales
o Loan Received
o Loan Repayment
o Gift Received
o Donation Received
o Other Receipt.
Address Financial
Person
text box.
text box.
Page 55 of 94
Page 56 of 94
8.9. Expenditure (NEX01)

Verification Issue
Whether the taxpayer is liable to file return of income on account of expenditure incurred.
Overview
Expenditure on family functions, foreign travel, and foreign education, expensive hotels/restaurants
etc. are some of the areas where income is likely to be used. Quoting of PAN has been made mandatory
in certain types of transactions. Transactions of certain types above a threshold value are required to
be reported through AIR or SFT. Any unexplained expenditure can be brought to tax as deemed to be
income of the assesse for the relevant financial year under section 69C.
Expenditure often reveals the true life style of a person e.g. if an expenditure of a few Lakhs is made
in a hotel or a similar expenditure is made on a foreign visit, it reflects the standard of living of the
taxpayer.
Information Source
 SFT-006 - Payments made by any person in respect of one or more credit cards issued to that
person, in a financial year.
 SFT-011 –Purchase of foreign currency.
Note:
list>
Page 57 of 94

(with PAN)

(without PAN)

persons wise list>

(A2+A3+A4+A5+A6+A7)
1. Correct Information Value (A1) Enter here the complete amount of expenditure incurred in
the transaction.
2. If the taxpayer has not made any expenditure as above or a different amount has been paid,
correct information value related to above information (A1) may be shown as 0 or a different
value may be given. Suitable remarks may be provided in the remarks text box.
4. Out of earlier income or savings (A2) if any part of the expenditure has been made out of
earlier income or savings, mention the amount here. Suitable remarks may be provided in the
remarks text box.
o Others.
Page 58 of 94
field is selected, the following row is displayed:
Amount Remarks
o Sales
o Loan Received
o Loan Repayment
o Gift Received
o Donation Received
o Other Receipt.
Address Financial
Person
text box.
text box.
Page 59 of 94
Page 60 of 94
8.10. Securities Transactions (NTX07)

Verification Issue
Whether the taxpayer is liable to file return of income on account of transactions in securities.
Overview
The income from transactions in securities may be assessable as business income or capital gains
depending upon the facts of the case. Taxability of transactions depends upon the nature of security,
nature of transaction, period of holding etc.
 Transactions in which a contract for the purchase or sale of commodity or scripts is settled
otherwise than by actual delivery are treated as speculative transactions. There are certain
exceptions e.g. eligible transactions in derivatives are not treated as speculative transactions.
 In case of a dealer in shares, income is treated as business income.
 Long-term capital gain on equity shares, equity oriented mutual funds or units of a business
trust is exempt under section 10(38) provided the transaction is subjected to Securities
Transaction Tax. Short-term capital gain in such cases is chargeable @15%.
 Tax is chargeable @20% on other long-term capital gains. However, in case of listed securities,
tax can be paid @10% on gains computed without indexation.
 In case of other short-term capital gain, tax is leviable as per the regular income slabs.
A taxpayer is liable to file return of income if the Total Income exceeds the maximum amount not
chargeable to tax even if tax has been deducted at source or paid by means of Advance Tax or Self-
Assessment Tax.
Information Source
 SFT-009 –Buy back of shares
 STT-02 - Sale of equity share (settled by the actual delivery or transfer) in a recognised stock
exchange.
 STT-03 - Sale of equity share (settled otherwise than by the actual delivery or transfer) in a
recognised stock exchange.
 STT-04 - Sale of option in securities (derivative) in a recognised stock exchange.
 STT-05 - Sale of futures (derivative) in a recognised stock exchange.
Note:
 The “Value” field displays the amount transactions during the year.
Page 61 of 94
A1 Total receipts as per taxpayer Refer Note 1 & 2.

<Amount>
A2 Less: Amount relating to other Refer Note 3.

<PAN year wise list>
year/PAN
A3 Less: Amount covered in other Refer Note 4.

<Amount>
information
A4 Less: Refer Note 5.

<Exemption/Deduction
Exemption/Deduction/Expenditure/Set
wise list>
off of Loss
1. Total receipts as per taxpayer pertaining to above information (A1) is the gross value of
transactions in securities.
2. If the taxpayer has not done the transactions or transaction of a different amount has been
done, correct information value related to above information (A1) may be shown as 0 or a
3. ‘Amount relating to another year/PAN (A2)’ – This row may be filled if gross receipt or a part
relevant table. If the salary/receipts relate to some other person, the taxpayer should also
provide the PAN of such other person. Suitable remarks may be provided in the remarks text
box.
Page 62 of 94
o Exempt Long-term Capital Gain on shares u/s 10(38)
o Cost of acquisition u/s 48.
o Expenditure incurred wholly and exclusively in connection with transfer u/s 48.
o Deductions from capital gains 54EC/54EE/54F
o Set off of Loss
o Others
Amount Remarks
6. Income/Gains/Loss (A5) is a self-computed figure (A1 – (A2+A3+A4)) and is the income

Page 63 of 94
8.11. Commodities Transactions (NTX11)

Verification Issue
Whether the taxpayer is liable to file return of income on account of transactions in commodities.
Overview
Commodity transactions, normally carried out on Commodity exchanges, are similar to transaction in
securities. Generally, transactions which are settled otherwise than by actual delivery are treated as
speculative transactions however, an eligible transaction in respect of trading in commodity derivatives
carried out in a recognized association, which is chargeable to commodities transaction tax is not
considered a speculative transactions. Business income can be computed under section 28 to 43C. For
computation of income from capital gains, section 45 to 55A are applicable.
Assessment Tax.
Information Source
Note:
 The “Value” field displays the amount of transactions during the year.
Page 64 of 94
A1 Total receipts as per taxpayer Refer Note 1 & 2.

<Amount>
A2 Less: Amount relating to other Refer Note 3.

<PAN year wise list>
year/PAN
A3 Less: Amount covered in other Refer Note 4.

<Amount>
information
A4 Less: Refer Note 5.

<Exemption/Deduction
Exemption/Deduction/Expenditure/Set
wise list>
off of Loss
transactions in commodities.
2. If the taxpayer has not done the transactions or transaction of a different amount has been
3. ‘Amount relating to another year/PAN (A2)’ – This row may be filled if gross transaction
amount/receipt or a part of it (A1) has been considered in some other year. The details are
required to be given in the relevant table. If the salary/receipts relate to some other person,
the taxpayer should also provide the PAN of such other person. Suitable remarks may be
Page 65 of 94

o Cost of acquisition u/s 48
o Expenditure incurred wholly and exclusively in connection with transfer u/s 48
o Deductions from capital gains u/s 54EC/54EE/54F
o Set off of Loss
o Others
Amount Remarks
6. Income/Gains/Loss (A5) is a self -computed figure (A1 – (A2+A3+A4)) and is the income
chargeable to tax. The taxpayer is liable to file return of income if the self- computed figure- A5
Page 66 of 94
8.12. Business Turnover (NBR01)

Verification Issue
Whether the taxpayer is liable to file return of income on account of business turnover.
Overview
In many cases, it is seen many persons who have a substantial turnover from business (above a
threshold) have not filed the return. For computation of business income, sections 28 to 43C are
applicable. A taxpayer is liable to file return of income if the Total Income exceeds the maximum
amount not chargeable to tax even if tax has been deducted at source or paid by means of Advance Tax
or Self-Assessment Tax.
Information Source

 EXC-002 –Turnover from services reported in Service Tax return.
Note:
A1 Total receipts as per taxpayer pertaining <Amount> Refer Note 1 & 2.

to above information
A2 Less: Amount relating to other year/PAN <PAN year wise list> Refer Note 3 & 4.

information
A4 Less: Exemption/Deduction/Expenditure/ <Exemption/Deduction Refer Note 6.

Set off of Loss wise list>
A5 Income/Gains/Loss (A1-(A2+A3+A4) [Computed] Refer Note 7.
Page 67 of 94
turnover. If your turnover is same as per IT act and service tax act then please enter the correct
value as per your record. If it is not same then, kindly enter the correct turnover as per income
tax act and mention the reasons for difference in turnover as per IT act and service tax act in
remarks.
2. If the taxpayer has not done the transaction or transaction of a different amount has been
3. Amount relating to other year/PAN (A2) This row may be filled if gross salary/receipt or a part
relevant table. If the receipts relate to some other person, the taxpayer should also provide the
PAN of such other person. Suitable remarks may be provided in the remarks text box.
4. Amount covered in other information (A3) This row should be filled in case of repeated
 Business Income – Purchases u/s 37.
 Business Income – Depreciation u/s 32
 Business Income - Salary and Wages u/s 37
 Business Income - Advertisement Expenses u/s 37
 Business Income - Sales promotion Expenses u/s 37
 Business Income - Interest Expenses u/s 36(1)(iii)
 Business Income - Other Expenses
 Business Income - Other Deductions u/s 37
 Set off of Loss
Amount Remarks
6. Income/Gains/Loss (A5) is a self-computed figure (A1 – (A2+A3+A4)) and is the salary income
Page 68 of 94
8.13. Business Receipts (NBR02)

Verification Issue
Whether the taxpayer is liable to file return of income on account of business receipts.
Overview
As per section 28(i), the profits and gains of any business are chargeable. In general, all receipts resulting
from business activity are business receipts. Some of these receipts may be unintended or may not
even be directly resulting from the business. Business receipts may be categorised as capital receipt or
revenue receipt. Normally, revenue receipts are taken into consideration for calculating taxable
income. However, section 28 specifies that some receipts are taxable as business receipts even if in the
nature of capital receipts. Some of the examples are as under:-
 Any payment in connection with termination or modification of an agency.

 Takeover of management of a company.
 Any sum received for not carrying on of a business or profession or for not sharing any know-
how, patent or a right of similar nature or technique (non- compete fees)
 Any sum, whether received or receivable, in cash or kind, on account of any capital asset
being demolished, destroyed, discarded or transferred, if expenditure on such capital asset
had been allowed as deduction under section 35AD.
The expenses incurred for business purpose are deducted from the revenue receipts (and specified
capital receipts) to arrive at the taxable income. Certain businesses eg. Shipping, retail, insurance etc.
are subject to specific provisions and taxable income is computed accordingly. Further, there are
specific provisions specifying certain allowable and not-allowable deductions.
In many cases it is seen many persons who do substantial receipts in the nature of income from business
or profession (above a threshold) have not filed the return. A taxpayer is liable to file return of income
if the Total Income exceeds the maximum amount not chargeable to tax even if tax has been deducted
at source or paid by means of Advance Tax or Self-Assessment Tax.
Information Source
Page 69 of 94
 TDS-194C - TDS Statement - Payment to Contractor (Section 194C)

 TDS-194D - TDS Statement - Insurance Commission (Section 194D)
 TDS-194E - TDS Statement - Payment to non-resident sportsmen or sports association
(Section 194E).
 TDS-194G - TDS Statement - Commission etc., on Sale of Lottery Tickets (Section 194G).
 TDS-194H - TDS Statement - Commission or Brokerage (Section 194H)
 TDS-194J - TDS Statement – Fees for Professional or Technical services (Section 194J)
 TDL-194C - Certificate u/s 197 for deduction at lower rate on payments to contractors
(Section 194C)
 TDL-194D - Certificate u/s 197 for deduction at lower rate on Insurance Commission (Section
194D)
 TDL-194G - Certificate u/s 197 for deduction at lower rate on Commission etc., on sale of
lottery tickets (Section 194G)
 TDL-194H - Certificate u/s 197 for deduction at lower rate on Commission/Brokerage (Section
194H)
 TDL-194J - Certificate u/s 197 for deduction at lower rate on professional / technical fees
(Section 194J)
 TDS-194I(a) - TDS Statement - Rent on Plant & Machinery (Section 194I)
 TDL-194I(a) - Certificate for deduction at lower rate - Rent on Plant & Machinery (Section
194I)
Note:

year/PAN
information
Page 70 of 94
A4 Less: Exemption/Deduction/ <Exemption/Deduction Refer Note 5.

Expenditure/Set off of Loss wise list>
turnover.
3. Amount relating to another year/PAN (A2)’ – This row may be filled if gross receipt or a part
box.
5. Exemption/Deduction/Expenditure/set-off of loss (A4) may be used in case to claim allowable
 Reimbursement of expenses.
 Advance for which services are to be rendered later.
 Refundable security
 Treated as capital receipt.
 Duties and taxes which have been accounted for separately.
Page 71 of 94
 Set-off of loss
Exemption/Deduction/Expenditure//
Amount Remarks
Set off of Loss

Page 72 of 94
8.14. Business Transaction (NBR03)

Verification Issue
Whether the taxpayer is liable to file return of income on account of business transactions.
Overview
Some of the transactions which are in the nature of business purchases or expenditure are covered
here e.g. purchase of liquor, timber, tendu leaves business etc. On this transaction, tax is collectible on
the purchase price payable by the buyer. Logical inference would be that such goods purchased would
have been sold later constituting a business activity. For computation of business income, sections 28
to 43C are applicable. In addition, most of the business transaction involves an element of investment
in the form of initial bid money and working capital.
Assessment Tax.
Information Source
 TCS-206CA - TCS Statement - Alcoholic liquor (Section 206C)

 TCS-206CB - TCS Statement - Timber obtained under a forest lease (Section 206C)
 TCS-206CC - TCS Statement - Timber obtained under any mode other than forest lease
(Section 206C)
 TCS-206CD - TCS Statement - Any other forest produce not being timber or tendu leaves
(Section 206C)
 TCS-206CE - TCS Statement – Scrap (Section 206C)
 TCS-206CF - TCS Statement - Parking Lot (Section 206C)
 TCS-206CG - TCS Statement - Toll plaza (Section 206C)
 TCS-206CH - TCS Statement - Mining and quarrying (Section 206C)
 TCS-206CI - TCS Statement - Tendu leaves (Section 206C)
 TCS-206CJ - TCS Statement –Minerals, being coal or lignite or iron ore (Section 206C)
 TCL-206CA - Certificate for collection at lower rate - Alcoholic liquor (Section 206C).
 TCL-206CB - Certificate for collection at lower rate - Timber obtained under a forest lease
(Section 206C)
 TCL-206CC - Certificate for collection at lower rate - Timber obtained under any mode other
than forest lease (Section 206C).
 TCL-206CD - Certificate for collection at lower rate - Any other forest produce not being
timber or tendu leaves (Section 206C)
 TCL-206CE - Certificate for collection at lower rate - Scrap (Section 206C)
 TCL-206CF - Certificate for collection at lower rate - Parking Lot (Section 206C)
Page 73 of 94
 TCL-206CG - Certificate for collection at lower rate - Toll plaza (Section 206C)
 TCL-206CH - Certificate for collection at lower rate - Mining and quarrying (Section 206C)
 TCL-206CI - Certificate for collection at lower rate - Tendu leaves (Section 206C)
 TCL-206CJ - Certificate for collection at lower rate - Minerals, being coal or lignite or iron ore
(Section 206C).
Note:

year/PAN

information

off of Loss
turnover related to the business activity.
Page 74 of 94
box.
 Set off of Loss
Amount Remarks

Page 75 of 94
8.15. Exports (NBR04)

Verification Issue
Whether the taxpayer is liable to file return of income on account of exports made.
Overview
Exports are part of business receipts. Some exemptions/ deductions may be available on export
proceeds but for claiming the same, the taxpayer is required to obtain prescribed audit report and file
the same along with the return of income under section 139(1). Sometimes the exporters also claim
incentives like Duty Drawback etc. on exports. For computation of business income, sections 28 to 43C
are applicable.
Assessment Tax.
Information Source
 EXC-003 –Custom –Export
Note:

year/PAN

information
Page 76 of 94

off of Loss
exports.
box.
Page 77 of 94

 Set off of Loss
Amount Remarks

Page 78 of 94
8.16. Imports (NBR05)

Verification Issue
Whether the taxpayer is liable to file return of income on account of imports made and income on
subsequent sale/ utilization of such imports.
Overview
With the liberalization of economy, it is possible to freely import a number of items. Sometimes,
imports are made with an obligation to make matching exports. Further, many times, imported goods
are used as input material in conjunction with domestically produced material for making the final
product. Therefore, non-disclosure of imports may have a cascading effect on disclosure of turnover.
For computation of business income, sections 28 to 43C are applicable.
Assessment Tax.
Information Source
 EXC-004 –Custom –Import
Note:
Page 79 of 94

year/PAN

information

off of Loss
1. Total receipts as per taxpayer pertaining to above information (A1) is the gross value realized
on sales/ utilization of imports.
3. Amount relating to another year/PAN (A2)’ – This row may be filled if gross receipt or a part
box.
Page 80 of 94

 Set off of Loss
Amount Remarks

Page 81 of 94
8.17. Cross Border Transactions (NIT01)

Verification Issue
Whether the taxpayer is liable to file return of income on account of foreign remittance.
Overview
The liability to tax in the source country generally arises out of “business connection” or through
“Permanent establishment”. As per Explanation 2 to section 9(1), a business connection includes any
business activity carried out through a person who acts on behalf of a non-resident and carries out
specified activities. The concept of Permanent Establishment is one of the most important concepts in
determining the tax implications of cross border transactions. The term Permanent establishment (PE)
postulates existence of a substantial element of an enduring or permanent nature of a foreign
enterprise in another country which can be attributed to a fixed place of business in that country. In
case a DTAA exists, Article 5(2), enumerates various instances of PE. The term PE includes (a) a place of
management (b) a branch (c) an office (d) a factory (e) a workshop (f) a sales outlet (g) a warehouse (h)
a mine, an oil or gas well, a quarry or other place of extraction of natural resources. Business income of
a non-resident will not be taxed in India unless such non-resident has a permanent establishment in
India. If there is no DTAA, income is to be taxed to the extent such income is attributable to business
connection in India.
In case of a person sending large value of outward foreign remittance (Form 15CA), the remitter is
expected to file return of income.
Assessment Tax.
Information Source
 FRM-15CA (Remitter) - Remittance to a non-resident or to a foreign company (Form 15CA)
 FRM-15CA (Remittee) - Receipt of remittance by a non-resident or by a foreign company

(Form 15CA)
 TDS-194LB - TDS Statement – Income by way of interest from infrastructure debt fund
(Section 194LB)
 TDS-194LC - TDS Statement - Income by way of interest from specified company payable to a
non-resident (Section 194LC)
 TDS-194LD - TDS Statement – Income by way of interest on certain bonds and government
securities (Section 194LD)
Page 82 of 94
 TDS-195 - TDS Statement - Payment to Non-residents (Section 195)
 TDS-196B - TDS Statement - Income and Long-term Capital gain from units purchased in
foreign currency payable to an Off shore fund (Section 196B).
 TDS-196C - TDS Statement - Income and Long-term Capital Gain from Foreign Currency Bonds
or shares of Indian companies (Section 196C)
 TDS-196D - TDS Statement - Income of Foreign Institutional Investors from Securities (Section
196D)
 TDL-195 - Certificate u/s 197 for deduction at lower rate on payments made to non-residents
(Section 195).
Note:

year/PAN

information

off of Loss
Page 83 of 94
1. Total receipts as per taxpayer pertaining to above information (A1) is the gross value of the
transactions.
3. ‘Amount relating to another year/PAN (A2)’ – This row may be filled if gross salary/receipt or
a part of it (A1) has been considered in some other year. The details are required to be given in
the relevant table. If the salary/receipts relate to some other person, the taxpayer should also
box.
 No Permanent Establishment in India
 DTAA exist between India and the other country and no income attributable to
business connection in India.
 Income of the non-resident is chargeable under special provisions of the Income-tax
Act and tax at the applicable rates has been deducted and the non-resident is not
liable to file return of income under section 115G.
 Income of the non-resident is below the taxable limit.
 Set off of Loss
Page 84 of 94
 Others
Amount Remarks

exceeds the maximum amount not chargeable to tax
Page 85 of 94
8.18. Cash Deposit (Demonetization) (NDM01)

Verification Issue
Whether the taxpayer is liable to file return of income on account of cash deposits made during
demonetization.
Overview
During demonetization period (09th November 2016 to 30th December 2016), Specified Bank Notes
(SBN) i.e. notes of Rs. 500 and 1000 denomination were deposited in bank accounts. Information of
such deposits has been received by the ITD from banks and post offices under SFT-014 as well as from
SFT and FIU. As per SFT-014, the following accounts were required to be reported where deposits were
made aggregating to:-
 Twelve lakh fifty thousand rupees or more, in one or more current account of a person; or
 Two lakh fifty thousand rupees or more in accounts (other than a current account) of a person
 Cash deposits during the period 1st April 2016 to 9th November 2016 in respect of accounts that
are reportable as above.
The reporting person was required to
a) Take into account all the accounts of the same nature in respect of person being reported.
b) Attribute the entire aggregated value to all persons where the account is in the names of more
than one person.
Form Financial Intelligence Unit (FIU), information in respect of accounts where deposits of Rs. 2 lakhs
or more have been made.
It is expected that a taxpayer should be able to properly explain cash deposits made during
demonetization. Further, persons depositing cash as above during demonetization are likely to be liable
for filing of return.
Information Source
 SFT-014 - Cash deposits during the period 09th November, 2016 to 30th December, 2016.
 EXC-005 - Cash Deposit in account(s) of Rs. 2 lakh or more from 08th November 2016 to 30th
December 2016.
Note:
Page 86 of 94
list>

(with PAN)

(without PAN)

persons wise list>

(A2+A3+A4+A5+A6+A7)
1. Correct Information Value (A1) Enter here the correct amount relating to the information.
2. If the taxpayer has not made any deposit/ expenditure as above or a different amount has been
paid, correct information value related to above information (A1) may be shown as 0 or a
4. Out of earlier income or savings (A2) if any part of the deposit has been made out of earlier
income or savings, mention the amount here. Suitable remarks may be provided in the remarks
text box.
Page 87 of 94

o Others.
Amount Remarks
o Sales
o Loan Received
o Loan Repayment
o Gift Received
o Donation Received
o Other Receipt.
Address Financial
Person
text box.
Page 88 of 94
text box.
Page 89 of 94
8.19. Cash Withdrawal (NTX21)

Verification Issue
Whether the taxpayer is liable to file return of income on account of cash withdrawals made.
Overview
In F. Y. 2016-17, reporting of transaction relating to cash withdrawal from a current account has
been introduced as under:-
SFT- 003 –
 Cash deposits or cash withdrawals (including through bearer's cheque) aggregating to
fifty lakh rupees or more in a financial year, in or from one or more current account of a
person.
Current accounts with cash withdrawals aggregating to Rs. 50 lakhs or more have been reported
in SFT-003. Current accounts are generally operated by entities engaged in business activities.
Substantial cash withdrawal from a current account indicates business activity. What would be of
interest is deposits made in the account prior to withdrawals and usage of such cash withdrawals.
Deposits in the account are likely to represent turnover of the business. Therefore, in this
verification, the taxpayer is expected to submit response about the credits made in the bank
account reported. In secondary or subsequent verifications, it may be worthwhile to examine the
application of substantial cash withdrawals, applicability of section 40A(3) etc.
Other relevant factors which would determine the nature of cash deposits in an account would
be:-
 Taxpayer history.
 Taxpayer segment- Nature of business etc.
Information Source
 SFT-003 (Withdrawal) - Cash deposits or cash withdrawals (including through bearer's

cheque) aggregating to fifty lakh rupees or more in a financial year, in or from one or
more current account of a person.
Note:
 The ‘Information status’ field displays if the taxpayer has /has not submitted the
response.
Page 90 of 94
Since substantial cash withdrawals from current account imply corresponding credits in the
account and thus, indicate a business activity, the taxpayer is required to give response in respect
of the business turnover. The response has to be provided in following format (Refer Response
category – Taxability of receipt/transaction):

A1 Total turnover of the business as <Amount> Refer Note 1 & 2.
per taxpayer
year/PAN
information
A4 Less: Exemption/Deduction/ <Exemption/Deduction Refer Note 5.
Expenditure/Set off of Loss wise list>
turnover of the business.
done, correct information value related to above information (A1) may be shown as 0 or
3. Amount relating to another year/PAN (A2)’ – This row may be filled if gross receipt or a
part of it (A1) has been considered in some other year. The details are required to be given
in the relevant table. If the salary/receipts relate to some other person, the taxpayer
should also provide the PAN of such other person. Suitable remarks may be provided in
the remarks text box.
reporting of the amount. In case of duplicate value, the entire amount may be mentioned
under Amount covered in other information (A3) such that Income/Gains/Loss (A5)
become 0. Suitable remarks may be provided in the remarks text box.
Page 91 of 94
5. Exemption/Deduction/Expenditure/set-off of loss (A4) may be used in case to claim

allowable deductions. This information can be provided after selecting the correct
category from the drop-down list as under:
 Set-off of loss
Exemption/Deduction/Expenditure//
Amount Remarks
Set off of Loss
Income/Gains/Loss (A5) is a self-computed figure (A1 – (A2+A3+A4)) and is the income chargeable
to tax. The taxpayer is liable to file return of income if the self-computed figure- A5 exceeds the
maximum amount not chargeable to tax.
Page 92 of 94
9. Annexure B – Additional Details for Information

S.No Information Codes Additional Fields
1. TDS-192  Name of the Employer
TDS-192A  Employment Start Date
TDL-192  Employment End Date
 Total amount of tax deducted at source
2. EXC-002  Source of information (CBEC)
 Financial Year
 Amount of service tax payable
 Service tax number
3. TDS/TCS and TDL/TCL codes  Name of the filer
(excluding the information  Date of Payment
codes mentioned in 2)  Total tax deducted/collected
4. STT-01  Filer PAN

STT-02  Name of Stock Exchange
STT-03  Address of stock exchange
STT-04  Financial Year
STT-05
5. FRM-15CA  Name of Remitter
 Name of Recipient of Remittance
 PAN of Recipient of Remittance
 Nature of Remittance
6. SFT- 001  Product Identifier
SFT- 002  Aggregate gross amount received from the
SFT- 005 person
SFT- 006  Aggregate gross amount received from the
SFT- 007 person in cash.
SFT- 008  Aggregate gross amount paid to the person
SFT- 009
SFT- 010
SFT- 011
SFT- 013
7. SFT- 003  Account Type
SFT-004  Account Number
 Aggregate gross amount credited to the account
in cash
 Aggregate gross amount debited to the account
in cash
8. SFT-012  Transaction Date
 Property Address
 Transaction Relation
 Transaction Amount
 Stamp Value
9. SFT-014  Bank/Institution
 Branch/IFSC Code
 Account Number
Page 93 of 94
S.No Information Codes Additional Fields

 Aggregate gross amount credited to the account
in cash from 9th day of November, 2016 to 30th
day of December, 2016
Page 94 of 94

Compliance Portal - Non-Filing of Return - User Guide - V2.0

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Document Version Control

Version Month Remarks

1.0 September 2017 First version

2.0 March 2018 Updated verification issues

AIR Annual Information Return

CIB Centralised Information Branch

CMCPC Compliance Management Centralized Processing Centre

INTRAC Income Tax Transaction Analysis Centre

ITD Income-Tax Department

TCS Tax Collected at Source

TDS Tax Deducted at Source

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Button Submit information

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1. About this Document

1.2. Intended Audience

1.3. Document Conventions

2.1. About Project Insight

2.2. About Compliance Portal

4. Communication with the taxpayers

5. Accessing Compliance Portal

To access the Compliance Portal, perform the following steps:

Step 1: Visit Compliance Portal at https://compliance.insight.gov.in or at the URL

Figure 1: Compliance Portal Homepage

Figure 2: e-filing portal

Figure 3: e-filing login

Figure 5: Compliance Portal Link

6. E-Verification (Non-filing of Return)

6.1. Viewing list of e-verification cases

6.2. Submitting Response on Filing of Income Tax Return

Figure 6: Case List

Figure 7: Case Details

Figure 8: Select Reason

The list of verification issues relating to non-filing of return are as under:

Figure 9: Verification Issue List

Figure 10: Related Information

Figure 11: Information History

Figure 12: View Earlier Information

Figure 13: Earlier Information Details

6.3. Submission of response against identified verification issue(s)

Figure 14: Submit Response

Step 2: The ‘Information Details’ page appears as shown below.

Figure 15: Information Details

Figure 16: Verify Information

6.3.1. Response category - Source of funds

The source of fund response category covers following verification issues:

 Purchase of Immovable Property (NIN01)

Figure 17: Source of funds

6.3.2. Response category – Source of funds and taxability of income

Figure 18: Source of funds and taxability of income

6.3.3. Response category – Taxability of receipt/transaction

The taxability of transaction response category covers following verification issues:

 Salary Income (NSL01)

Figure 19: Taxability of receipt/transaction

6.3.4. Response category – Taxability of sale of immovable property

Figure 20: Taxability of sale of immovable property

6.4. Submission of Response on Additional Queries Request

Figure 21: Additional Information Count

Figure 22: Additional Information

Figure 23: Additional Queries