Indian taxpayers are familiar with
PAN (Permanent Accounts Number), TAN (Tax Deduction and Collection Account
Number), UTN (Unique Transaction Number). In the near future, they will be
familiar with UAN (Unique Acknowledgment Number).
The UAN will be provided to the set of
Income Tax Payers, who have a grievance regarding their IT refunds and tax
computations, by IT Department, when they lodge a complaint with IT
authorities.
The added bonus is the promise to
resolve the complaint within two months time.
The Central Board of Direct Taxes, which
frames policies and rules for the I-T Department, has asked all its Chief
Commissioners across the country to ensure these new facilities for taxpayers
with “immediate effect”.
The CBDT, issued these directions on July 5
after the Delhi High Court recently passed orders with regard to finetuning
procedures followed by the Department on receipt and disposal of rectification
applications’ which are filed by taxpayers under Section 154 of the I-T Act.
Whether
the taxpayer files his rectification application:
- By ordinary post,
- by hand or
- online,
The
receipt counter of the department will generate a special and unique
acknowledgement number for the taxpayer by which he or she will be assured of
solving the grievance within a stipulated time.
The
taxpayer has to quote this number in any further communication with the
department.
It
has also been instructed by CBDT that rectification applications are “decided
as far as possible within a period of two months from the end of the month in
which application is received.”
The
CBDT has also asked the I-T Department to inform the taxpayer as soon as his or
her grievance is disposed of.
In cases of e-filing of tax returns that
reach the Central Processing Centre of the department in Bangalore same
procedures would be followed by them and in case the CPC is unable to do so, it
will immediately inform the assessing officer of the taxpayer to take remedial
action.
In order to plug all loopholes, the CBDT
has also directed the department that all such receipts of rectification
applications from taxpayers will have to be mandatorily updated in the online
rectification register, which can be inspected by supervisory officers. In case
of postal complaints, these should be compulsorily recorded in the official
diary maintained by the I-T authority.
