E-Sahyog the pilot Project; Aims at Minimize Compliance Cost, Especially for Small Taxpayers

The Finance Ministry thru CBDT has launched new feature ‘e-Sahyog’ on a beta basis. The aim of the feature is to minimize compliance cost, targeting to all small and medium taxpayers. This initiative is in line with the government‟s commitment under Digital India to enable public services for the benefit of the citizens.
The objective of ‘e-Sahyog’ is to provide an online tool to resolve any mismatch or discrepancy in information received through AIR, CIB, TDS Statements etc. viz-a-vis information as per Income-tax return of the tax payer, without visiting the Income Tax Office. With this feature tax payer will receive SMS, e-mails about any mismatch or discrepancies in the information provided.
The taxpayer has to login to the e-filing portal with his user-ID and Password to view the mismatch related information and submit online response on the issue. The responses submitted online by the taxpayers will be processed and if the response is found satisfactory, the issue will be treated as closed. The taxpayer can check the updated status by logging into the e-filing portal. The tax payers shall also be informed of closure of cases through SMS and e-mail.
The Government has taken steps to address the genuine problems being faced by the tax payers and to reduce the unnecessary harassment meted out to them by the tax authorities.
How to view information and submit response
The taxpayers in whose cases mismatch has been found have been informed by SMS, emails and letters. The taxpayer needs to follow these three basic steps:
Step 1: Login to e-filing portalLogin to e-filing portal at https://incometaxindiaefiling.gov.in and click on “My pending action” on the dashboard/Home Screen
Step 2: View Information MismatchMismatch Information summary can be viewed under e-Sahyog tab.
Step 3: Submit online ResponseSubmit online response
There may be one or more issues related to one or more years. All the issues will be visible under the “e-Sahyog” tab. The mismatch related information (relevant value in the ITR and third party information) will be displayed in “Return Mismatch Response”. Please read the “Note” section on the e-Sahyog carefully before submitting any response.
How to submit response for the remaining mismatch issues if the taxpayer logs out
In case if the taxpayer has submitted the response for one or more mismatch issue and logs in again to submit the response of the remaining issues, the response already submitted will appear in blue colour. The taxpayer will be required to review the response already submitted (shown in blue colour) alongwith the submission for the remaining mismatch issues (shown in red colour)
List of Issues that can be addressed thru e-Sahyog.
Sr.IssuesDescription
1Transfer   of     property   reported   in AIR     but   capital   gains     is   not declared in Return of Income.Taxpayer has   filed the Return of   Income in ITR 1/4S which   does not contain   the details of   any transfer of property   by the taxpayer.   While the Income Tax Department has received the details about the transfer of the property by the taxpayer from the Sub   Registrar of the   properties by way of AIR return.
2Value of   property transferred as reported   in AIR is   higher than the value     of   property   transferred   as reported in Return of IncomeThe value of property transferred during the year as   reported in the   AIR return filed   by the Sub Registrar office, is   higher than the   Full value of consideration adopted as per section 50C for the purpose of Capital   Gains as declared   in the Capital gains Schedule of Return of Income.
3Payment   of     compensation   on acquisition of immovable   property as shown in   TDS return filed   by acquirer     is     more       than   sale consideration     reported     in       the Return of IncomeThe value of property transferred during the year as     reported   in   TDS     return   filed   by     the Government under section 194LA, is higher than
the full value of consideration received/ receivable as declared   in the Capital   gains Schedule of Return of Income.
4Payment   of     compensation   on acquisition of immovable   property is shown in   TDS return filed   by Government but capital   gains is not declared in Return of Income.Taxpayer has   filed the Return of   Income in ITR 1/4S which   does not contain   the details of   any transfer of property   by the taxpayer.   While the Income Tax Department has received the details about the transfer of the property by the taxpayer from the TDS return under section 194LA filed by the Government.
5Amount   paid/credited   as     per   26
AS(194C   and/or   194J)     but   no
income   from   business/profession
declared in
Return of Income
Taxpayer has   filed the Return of   Incomein ITR 1/2/3 which   does not contain   the details of   any income   from   business/profession,   while     the Income Tax department has received the details about   amount     paid/credited   u/s   194C     and/or 194J to the taxpayer during the year as reported in the TDS return filed by the deductor(s)
6Amount paid/credited as   per Form 26 AS   (Section 194C and   194J) is more than   the gross turnover   or gross receipts shown   in Return of IncomeAmount   paid/credited   as     per   Form   26     AS (Section 194C and 194J) is more than the gross turnover or   gross receipts shown   in Return of Incomefiled in ITR 4S
7Amount paid/credited reported   in Form   26   AS     (Section   194I)   is significantly more   as compared to the income from house property as shown in Return of IncomeAmount paid/credited reported   in Form 26   AS (Section 194I) is   significantly more as   compared to the income   from house property   as shown in Return of Income filed in ITR 1/4S
8Amount paid/credited in     Form 26 AS (Section   194I) is significantly more     as       compared     to     the rent/annual     lettable     value       as shown in Return of IncomeAmount paid/credited reported   in Form 26   AS (Section 194I) is   significantly more as   compared to the income   from house property   as shown in Return of Income
9Amount paid/credited   as   interest and     winnings     from     lottery, crossword   puzzle,     races   etc.   in Form     26   AS   is     more   than   the Income   from other sources   shown in Return of IncomeAmount paid/credited   as   interest and winnings from lottery, crossword puzzle, races etc. in Form 26   AS   is   more than the Income   from   other sources shown   in Return of Income filed in   ITR 1/4S
10Amount paid/credited   as   interest in Form 26   AS is more   than the interest income shown in Return of IncomeGross Interest shown in Return of Income is less than   Interest   paid/payable   during     the   year reported   in     the   TDS   return     filed   by   the deductor(s).
11Turnover from services reported in Service   Tax Return but   no income from business/profession declared in Return of IncomeAssessee has declared turnover from services in its   service tax return(s)   submitted to the   Service Tax Department while   the Income Tax   Return is filed in   ITR 1/2/3 which   does not contain   the details of any income from business/profession
12Higher turnover reported in Service Tax Return as   compared to gross turnover or gross receipts reported in Return of IncomeAmount of   turnover from   services   during the year, declared by the assessee in the service tax return   submitted to the   Service Tax Department is higher than the amount of turnover reported in ITR 4S

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