Office of the Chief Commissioner of Land Administration Telangana Hyderabad CCLA'S Ref.No.ROR/2911424/2025 Date: 16.01.2025 CIRCULAR 1/2025, Sub: Compliance with Section 285BA of the Income Tax Act, 1961, and Rule 114E of the Income Tax Rules, 1962 - Certain Instructions to all the District Collectors in the state for strict Compliance -Regarding Ref: From the Director of Income Tax (I&CT), Hyderabad Lr.No.DIT(I&CT)/HYD/Meeting/2024-25 Dated: 07.01.2025 Attention of all the District Collector in the State is invited to the Subject and reference cited and it has come to notice of the undersigned through the Director of Income Tax (I&CT), Hyderabad that, the reporting Of sale/purchase transactions of immovable properties under Section 285BA of the Income Tax Act, 1961, read with Rule 114E of the Income Tax Rules, 1962, is not being consistently adhered to by the concerned Registering Authorities viz., Tahsildars & Joint Sub Registrars who were appointed under the Telangana Rights in Land and Pattadar Passbook Act, 2020. As such, this non-compliance weakens the efforts to ensure proper 'ed sources of income, thereby identification of capital gains and unexpl affecting tax collection efficiency. In this regard, it is informed that since, Registering Authorities play @ pivotal role in the Income Tax Department's mission to promote voluntary compliance and ensure efficient, non-intrusive tax administration. The information provided by Reporting Entities (REs) is vital for tracking financial transactions, ensuring accurate income tax filings, enhancing transparency, and strengthening the tax administration framework to support national development. In view of the above, the following instructions are issued for immediate compliance: 1, Mandatory to Register TAN by the Registering Authorities: As per the provisions of the Income Tax Act, 1961 the Tahsildars & Joint Sub. Registrars have to register for a Tax Deduction and Collection Account Number (TAN) without delay. However, the tahsildars who have already obtained/possess a TAN need not apply/re-register. 2, Mandatory Registration Reporting Entities: All Registering Authorities defined under Section 2 (22) of the Telangana Bhu Bharati (Record of Rights in Land) Act, 2025 must ensure registration as Reporting Entities with the Income Tax Department without delay. (P.7.0,) © scanned with OKEN Scanner2 3. Filing of Statement of Financial Transactions (SFTS) for the year 2020-21: After obtaining the TAN, the Tahsildars & Joint Sub. Registrars who were appointed under Section 2 (13) of the Telangana Rights in Land and Pattadar Passbook Act, 2020 must report all sale/purchase transactions of immovable properties and file Statement of Financial Transactions (SFTs) for the year 2020-21 for the cases exceeding the threshold limit immediately on or before 31.01.2025 from their respective TAN logins. 4, Timely Reporting: All the Registering Authorities shall promptly submit the SFTs in Form 60/61 and 61A within the timelines stipulated by the Income Tax Department. 5. Monitoring and Supervision: the District Collectors must ensure that all Sub-Collectors, Revenue Divisional Officers, and Tahsildars are well-informed about these requirements and comply strictly. Any lapses should be promptly addressed. 6. Awareness and Training: Regular workshops and training sessions should be conducted for concerned officials to familiarize them with the SFT reporting process and legal obligations Therefore,- all District Collectors are requested to immediately communicate the above Instructions to all concerned district officials, Including Additional Collectors, RDOs, and Tahsildars, and ensure their strict implementation. Non-compliance with these instructions will be viewed seriously, and appropriate action will be taken in accordance with the rules in force. Sd/- Navin Mittal, Chief Commissioner of Land Administration To All the District Collectors in the State (Except Hyderabad) for necessary action. (w.e) Copy Submitted to the Special Chief Secretary to Government, IT, E&C Department, Telangana Secretariat, Hyderabad for favour of information. Copy Submitted to the Principal Secretary to Government, Revenue Department, Telangana Secretariat, Hyderabad for favour of information. Copy Submitted to the Director of Income Tax (I&CT), Hyderabad for favour of information. Copy to Stock file/ Spare-I 1Bttested// © scanned with OKEN Scanner. Instructions for filling up Form No. 498 4 \ (0) Hemet ll tho ENG SH jo BLOCK LETTERS. ‘Wivefitine the form each He wherever powed, hou contin lone character alpha erpuneation mk ening an Af each werd . % Gane goede ict Neg Ofer FOR CS} nthe pic Tse ecb tne fom he Income Tas Office 7 seen (0) orm {hy The he of ee the nnd nthe | | fem Stem tie tty ee | “Deter lector should fil the details of ts name depending ons category m aaly one of the Fields | cent ‘Cent Se Goverment Lec Nth dette sl Al phe ae mh fl Nae ‘Ste Gosernment oie w manne Nant of Orisa Deparnet Minny maybe led wth reat det nes Authors For exnmpl ifm cme Ys ten acme eptments 98 2 TAN ‘shold le Neve ee Some of Oe DIRECTORATE OF INCOME TAX (SYSTEMS) Sewer INCOME TAN DEPARTMENT hme of Department DEPARTMENT OF REVENUE Sime of Minty MINISTRY OF FINANCE. Category of CenralSate Govermentoeal Autry detuctrcllector Applicat sould sles rn ey king te ee tO Tam) | Sanson ane fie Mandan Aono Rais Deen on br Sey Bye Auton dy sod ihe yh detract Tor expe tnare ef ron Coors apne fr TAN sal the Name elds 5 Name o Ofc LIFE INSURANCE CORPORATION OF INDIA, BANDRA, Mime LIFE INSURANCE CORPORATION OF INDIA. Tie) | Company De el sald eile he pany Ct png for TAN oh pay 9 oe Choe cope was taps deren TAN fr feet downs, et 10 old he le NG pod war any aber iret aration of Prt Lite vi Pt Ui Ppt Po inna PLP Lal. Cade atallowed it sbou be Private Limite eames foniy For example Name ofCompany + ABC PRIVATE LIMITED. {ey of comp -Dslstr Colt shoud sees aerate yin ihe rear DOs Ty] Wah Demian ofa Compan] BranchiDasan oa Company i apling for fs separate TAN, it mandatory toil te Name oF | ‘Company’ and eter the Name of Dison rte Name! Location ofthe Branch (in whose name TAN Sco nth ell Dire aches ox conpayaphing repent TAN sho fi hi el ‘oeetnple Coed Dio of ABC ys ited cad t Ande soa "ABC PRIVATE LIMITED CEMENT DIVISION ANDHERI BRANCH ‘oot, Navin Pi roc Ma sould Be writen 5 ime af Company? ABC BANK OF INDIA. NiimlLocation of Branch: NARIMAN POINT BRANCH, MUMBAL {Can af compuy- Dede Clea shld tit appregria ey by king te vat Teer | anda Tra None Mca Nave othe soe ale weit ill ant asad nteidedHwniy (Kara) | farm Avan exception, ser large Mile names maybe abbreviated Name shout ot be refine with Sev Sou Ate Kenan Late Mae Dt Indus HUF (kaa) ost ste fly espa mae an be eee La idle and Fast Name ‘or esample, Digesh Kumar Gag wil be writen as Last Name’Surmame Fist Name Midte Name Gane DINESI KUMAR ‘Or trade one sts, Ae eek Fores, Guna Bama wile wen Law Nemo Suraame Vint Name Middle Name WANSAL UNIAN. Ir Sole PrepritorAIUF wuss toons sing TAN her mer a Baie ty Naber then kee nae wh ad [Deduct should select appropriate ety (46 Inds My Undies aid by ticking in the relevant box ea a sity ang hh Nem Tene the mented ls ba © scanned with OKEN Scannera ‘Branoh of individ ng applied for branch of Individual Business (Sole \ Ne Oa ‘sence niltc apse Thema fe concen ate Manse eal eee se tle ie nde el Namco UHUWAN dale Name WELLWORTH BOOK HOUSE Desletorollector shoul select pprprit Porat shld sel sop eatery (nds / indy Unie amy by 1e@ | FimAssciaionat Reson | The Nine fe enon en onnon of ope Association of Persons (Trusts)’ | Artificial Juridical Person shouk renin filia eSelpened nnd Acetate Ty Posen le tn atl poe Janie Person 1a) ‘Branch of Fim/Astocation of Persons/Association of Person (Trusts) Body of Individuals) Iiraiterent branches of invAOP/AOP (sty Boxy ir (wists Boy of ndividals Antic Juriiea Person re ‘applying for separate TANS, his category i appiable The Name of he Firm Assocation of Peon Asociton of Pesos CTs) of vial Afi Paron shad be en Avera Peon | wine elo Noe Laon Bh sin bee a Forexample SHAH & COMPANY FORT BRANCH ‘Adress ‘elena wn he on wa nt ‘alny fr te Sadat fo mtn nat reo offre (FatDoo Ble No ‘Name of remises/Buiding/Village, Roa SiteeULaneost Office and AresocaliyTalukaSub isin) Towa Dist, Sti! Unio Teton and PIN Code ender. The apt shoul ‘ol mention foreign address 2 | Telephone Number and (0) Telephone Nanri mestined, ST Codec mao, email ID (2) Incawof tle mane, county od shoul be mano a STD Cole, For example = STD Code “Telephone No PRETTY) CPEPPPEETTTsT TTT G) eis mandatory pio mein te apne nner ore ha yan centacte incest fay dean inthe pletion, (4) Applicants ay provide ther valid e-mail IDs for eceivng intimation about the tats oftheir plication trough e-mail, 3 | wwoatayorOnnasicotaar | Tv falemndnag rat mpi beac | Permanent Account Number | Dedor Colle shud mention the xing Ott Pemanet Accum Nuber alloted fay, (PAN) ese leave this ied blank, S| cxviyTobeionAnoue | educate ety Tx Delusion Acoust ober inl emt shoo mon esa ‘Number (TAN) fils | ening ta Cotecion Asount | 1fa caller bs Tox Callestion Anant Naber inthe ld oa it shuld mention he se in hi eld ls [Number (TAN) = (GENERAL INFORMATION FOR TAN APPLICANTS {@)_DeductotColector can obtain Form No, 498 in the formal presebed by income Tax Deparment fom TIN--Cs, any oer stationery PEt prowding such forms or fecy dovnload it rom NSDL website (www tin-nsl.com) or rom Income Tax Department website (jww.incometaxindia.gov.in) {b) ‘The ee for processing of TAN application tobe paid to TIN-FCS is SS (pus sevice tax 8 applicable) (2 (Rease ine oppcant has aeady bee alte ten dig alphanumeric TAN I shoud not apaly again a Raving or sing mor nan Tren legal. However, diferent branches/dhsions of a deductoreolecior may apply for separate TAN fr each branchidiin. (6) ineme deducoricoectr has already been aloted TAN and wants any change ln partes (eg. name, adress et), shou up Form for changes for Coren in TAN dala for TAN aloe’ submit the same at any TIN citation Cente, (ey BodvtodCotectr wl receive a acnowedgmen consring 214 digit unique number fom the TIN- on submission of Fem anise Ths acknomedgment number can be used by the dedutetclectr fr tracking the stats ofits application (9 Forme ‘ore information’ application status enquy Visit us at wow tin-nsd.com Call TIN Call Centre at 020-27218080, st tn ee a ‘send to 57575 to obtain appicaton stat Sine NSDLTAN acknowledgement no. & send fo 87575 to obiin aplication status, SS NSO onl Secures Depository Lined, Sr Flor, Satire Chambers, Neer Bana Telephone Exchange Bane Pune -411 045, © scanned with OKEN Scanneree Sa Form No. 498 \ tne sere no AA Fore ol arpSoain or aetna Tax oir te Cleon Aconunt Number te tudor Secton 2634 ofthe como Tax Ae, 161 Assessing Officer (TDS /TC8) [Assessing Officer Code (105 TES) rea 28 [52 Type Sk, nero “Ve “amare able to ste0ue'o"BS. Coleetar at ‘rd wrertas no Tex Deduction Account NunteTax Colle-bon Account Number Tex Oudicion Acccunl Nuri and Tax Colecar Accou k Numer has been alte! fies “sedusioloet or ded ox an colect tax n socondance wth Chet vl unde tne Resdng “B. Osevetion ure of re Income ta A 196 ‘ne gia acm te necessary portico: [Please refer fo instructions befere Sing athe form 1 Name - (Fit ny ene ofthe coms fo; woken appfeab) (2 Conrat: ato Government Tick te apecpritn ay Cartel Goverment |_| Ste Cavernmant |__| Loar! Auton (Casta Gor)| {eat Aunty ete Gost) ] Nai OS a a COTO TTT rr rr rrr rrr} Nama cf aston CEE eee aed a CUOTTITTTTT Trt rrr rrr rrr tt) Neu of Copan Nome o Mis orseraionctneronenweovrsbe [TTT TLLLtTttTtttrtttttt 4 somata ranicaeoes (0) Statutory 1 Autonomous Bodies: Teck the aporopate ery Sttuiy Baer] Aalenonnous osty [—] Nome of Otfeo Name of Orgrisston a ee ee to rma ce : © scanned with OKEN Scanner- (} Company (See Note 1) : Teena seamen 909 errant a ot Comp 2] Secret carom carn] Deskin he pereanmapntie rma snd ecto ta (6) Branch Divison of « Company: Ted tee apie enty Savenmert Carp yCryeeston |_| Goverment Company Corsnan sbbutedbyaceulsa —! ‘we mrss [iter ranean Name ot company estasshod by a Ste Ak comrsory Nome of Dion Doztgnaton of re perton reepenate fort mting rete te QC QUOC eee} CODEC TT rrr rrr rr rr), LLL iy 2 I COOCCOTT Tee eer} COUT TTT rr rrr rt tr rrr) COUOTTEIT TT TT rrr rrr) COO TTT TTT rrr rrr tr, (6) Individual Hinds Undivided Family (Kart) «(See Note 2) Tes be apaooia ty cis CO] Hist United ery] Tie set me eppronots ony iniseay = SWE] St] {at Nae 5 Saran LO Fest Name COLETTI TTT Trt rrr rr rt) sacle Name oe (Branch of nv! Busines ole proprietorship concein) Windy Undivided Family (Kat) “Tok bw acropene enty frmnch of nest business [——_Seanch ot Hu Undivided Fam by] Inch. Hicks Ut Fai Kara): “The (ck te mpproprietsentiy binding) Sw LY) Sm] Kur Lat Nana # Samana Oo TTTITTTT Tr rrr rrr rir tt) et Nao C 7 L T1 Wccte ame 0 Asn ean 0! branch prim sci tars Pinson ty is Ae en ee Se one CLOOEL T Too COPE I COCO rt © scanned with OKEN Scanner1458) Yody of Indiv None of Fim Associaton of Persone "me oF Firm Associston of Persons Aco aon tf Perrone (Trust Baty of nee» "le Arita Jnticat Person; Pil Juetcat Porson COO PEAT = : A Coo PTT Tr CT wane 5 Sooo ee 2 Adsress Fm nor look No Cc Lo IT Name oPomice Bulag vgs I COC Fone Steel ‘Line Post Onin I fea Loca TOAKE Su Chitin I CTI CLT Town + Cty ‘District TT TT T TTT TTT TT ttt Sit0 Ion Teny O_o COCEPT Trey PIN ote [ ] Teeshone No sti oese [TET] * » "Nationality of Deductor (Tick the approprist irae Feng | 4 Permanent Account Number (PAN) - ‘spoci wherever aoplcabos [ ‘5. Existing Tax Deduction Account Number cin © Existing Tax Golloction Account Number iv any) T 7 Date (OD-MMLYYYY) CL Sigred (Applicat Vortication ome in myiour expasiy a8... --do hereby declare that what is stated above is tus ta the bast of mylou knowledge and beliat Verio: today the Toor am VY VY a : (Signaturston Thum impressio> et Appcant Notes 1 This column is applicable only # 8 single TAN s applied for the whcle company. If separate TANS are sppled for ciferent divisicne/branchos, ploase fit detals in (d) 2 For branch of Individual susinest/Hindy Undivided Family, plense ‘it detal in (0. 3 For branch of fim/Association Of Perscns:Associalion O1 Persons (Trust) / Body Of Individuals/Articial Lurid cal Person, pplaaso fil details in (h). 4 * Delete whichever is inapplicable, © scanned with OKEN Scanner® 1H os-09-2024 Ind Is now avaiable for fling vide Form Audt Report Sovereign Wealth Fur otteation tio $2202 dated 18th Apr 2024 lick Here, fp 1-02-2024 Remission and Extinguishment of Eligible Demands Eigtle oustanding direct tax demands have been remitted and extinguished. Pease the eath Pending Action > Response to Outstanding ‘of Extinguished Demands’ in your case. In case of an email to TE 01-02-2024 onsequences of PAN becoming inoperative as per the newly substtuted rule Insight 2 itis requested to Kindly wait for > Training Videos: > Training Material » User Manta! » Oventew > Regstation | © scanned with OKEN Scannercme te x [ studbitimet- Eerays hemene: XG New Tab Started egister and find all your tax data in a single secure platform! Let's Get Started Register as AGcaeae) Others PAN® | Cancel Roe tee Ne callus ~ Cee @e @ scanned with OKEN Scannersuns (>r1S) tor 4 a Registration, Upload & View Form 61, Form 61B & Form 15cc e-Filing “wv Se income Tax Department, User Manual - Registration, Upload & View - Form 61, Form 61B & Form 15CC ent of india © scanned with OKEN Scannerincial Transactions (SFTs) for TAM tha Taheildare & Registration, Upload & View Form 61, Pony Form 61B & Form 15cC USetS who has already registered in e-Fling portal can use this functionality to generate TTOREIN (Income Tax Department Reporting entity Identification Number) and upload Certain forms in e-Filing portal using the generated ITOREIN TTDREIN is the Unique 1D issued by ITD which will be communicated by ITD after the Realstration of the reporting entity with ITD. The ITDREIN is @ 16-character dentifeat ‘umber in the format XXXXXXXXXX.YZNNN where XXXXXHXKXX. > PAN oF TAN of the reporting entity Y > Code of Form Code z > Code of Reporting Entity Category for the Form Code NNN > Code of sequence number. ITDREIN Services ‘The below table provides the services available for ITOREIN Users. 1__| Upload and View Form 61 2 _| Upload and View Form 618 3__| Upload and View Form 15CC Steps to Generate ITDREIN ‘Step 1 ~ Login to e-Filing portal using User ID, e-Filing Password and DOB. ‘Step 2 - Go to My Account Manage ITDREIN. ‘Step 3 ~ To generate new ITDREIN click on the button “Generate New ITDREIN". Manoge MDREIN 7 S.No. HTDREIN —FormMame ——_-Reporting Entity Category No ITOREEs found CreateaDate Step 4 - A Pop up with Form Type and Reporting Entity Category is displayed, Select the Form Type and Reporting Entity Category from the dropd | Form Type" Reporting Entity Category? [eenerata Step 5 - Ba Form T) c ie ITDREIN ni rting Entity Category selected, the I ised on the Form Type and Repor on be generated and the user will be able to upload and view the corresponding Form. Page2 2 © scanned with OKEN ScannerRegistration, Upload & View Form 61, Form 61B & Form iscc ——_____ 2" Form 61 Saini ea Step 6 ~ Click Generate ITDREIN button Step 7 ~ Success Message is displayed as shown below. User Feceives a confirmation e- mail on successful generation of ITDREIN ty the registered Email 1D. an Sis ico Sent to the registered Mobile number, © TTPREIN generated successfully. To add authori (x) "d person click on the ITDREIN. Step 8 ~ On Successful Generation of ITDREIN, the screen is displayed as shown. Manage NOREIN S.No. _ITDREIN FormName Reporting Entity Category CreateaDate 1 PERAASOO1A AB224 Foun 61 Banking compsny Note = If the Form Type Is FORM61B, fill in the additional details like GIIN, Reporting Entity Type, Regulator Name, Registration Number and the details of Sponsored Entity or Trustee Documented Trust if applicable and Click on Generate ITDREIN, © scanned with OKEN ScannerRegistration, Upload & View Form 61, Form 618 & Form 15¢c Form tyne toni : Depository insti | Aadditional detaits nw Reporting Entity Type Select . Regulator Name Select “| Registration number (if any) Sponsored Entity or Trustee Documented Trust (if Applicable) Nome of Sponsored Entity or Trustee Documented : PAN Gun: Flat/Do0r/6ui Road/Street: Area Locality: Town/City/istrict Pincode : 7 State: Beet 15] EI Country : Select [Generate REIN] [Cancel] Steps to Add Authorised Person ‘Step 1 — Login to e-Filing portal using User ID, e-Filing Password and DOB. ‘Step 2 - Go to My Account Manage ITDREIN. ‘Step 3 ~ To add Authorised Person for the generated ITDREIN, click on the link provided in the ITDREIN Column. Manage ITDREIN S.No. _ITOREIN FormName Reporting Entity Category CreatedDate 1 Faméi Boing conuy ronszt6 Step 4 - Click on the button Add Authorised Person. Marge IIDREIN Dato of waion Access Type Cronted date 9% Status Sito. Authorised Person pat tame Dosl Ho Authorised person found forthe DREN. (Beet) (aac Bor] Step 5 - A Pop up with Authorised Person details appears as shown below. Page 4 © scanned with OKEN Scanner$ Registration, Upload & View Form 61, Form 618 & Form 15¢c Authorised Person Type» Sete PAN + Person Name: Access Type * Date of Birth (DD/MM/Yyyy)+ Mobile No, * 491 Email 1D * Flat/Door/Buil Road/Street ‘Area/Locality * Town/City/pistrict * Pincode * State * Select Country * Select (Radner Ron) (cane Note ~ If the Form Type is FORM61B, user needs to select “Authorised Person Type” from the drop down. This field is not available for “Form 61” and “Form15CC", ‘Step 6 ~ Enter all the details and Click on Add Authorised Person button. Success Message is displayed as shown below © Authorised Person Added Successfully fl Manage INDREIN Upload Authorised SiNo. Person PAN Name Type Designated 5x SWAMY Drector — OPXS3OEK Aaa ray OR and View Dae of Acca Coated Os Aston Rosent Pending Revend vara = Aaron Atal Page 5 © scanned with OKEN Scannerail on successful Addition of Authorised MS Is also sent to the registered Mobile Be ae an citharised Person receives a confirmation e-mail with an activation link to the Authorised Person's Email ID. An SMS along with OTP (One time Password) is, sent to the Authorised Person’s Mobile Number. In order to activate the account, the user should click on the Activation link, enter the Mobile PIN, Password and Confirm Password and click on Activate Button: On success, the user account is activated and the database is updated. More 2ouaNso01k B02 Authorised Person PAN 20032300 ‘Authorised Person Name ‘AKA BBB CCC. Mobile Pin * Password” Confirm Password * (Activate Note ~ If the Form Type is FORM61B, the Additional details tab will also be displayed along with Authorised Person Details. User can also edit the Additional Details. Reporting EntiyType* Regulator name Registration number (tans) tame of Sponsored Entity or Trustee at DoorBuiing Ze Rosasteet AreaLocaty Tonn'ciyietrct Pincode sate = ‘country Country —___F) Page 6 © scanned with OKEN Scanner= Registration, Upload & View Form 61, Form 618 & Form 15CC Step 1 - Login to e-Filing portal us Password. Step 2 - Based on the Form Type and Reporting Entit registration, the ITDREIN user will be able to upload Step 3 ~ Go to e-File >Upload Form 22z where which ITDREIN is generated. Step 4 — Enter the following details and click on Validate. sing ITDREIN, Authorised Person PAN and 'y Category selected during and view the corresponding Form. 22Z refers to the Form Name for Stop 1: Enter Statement Detais uy lement Details Pan: pooPxs001x Form Name * [Form zzz ] Financial Year * [Setea B Reporting Entity Category * ‘Banking company Holt Year * [select Upload Type * [ster Step 5 ~ On successful validation upload the corresponding ZIP file, generate the Signature file using DSC Management Utility and Click on Upload. PAN Form Name Financial Year Upload Type Attach the Formzzz(.2ip) chek hore to downoad ie 5c Uy] @ (J Stops to Digitally Sign tho Form: + Download the “ITD e-Filing DSC Management Utility” + Generate the signature file. Follow the instructions in the Utility. + Attach the generated signature file ‘Adiach the Signature filo * (core [nee] ] Wo te setected, Page7 © scanned with OKEN ScannerRegistration, Step 6 - On ‘successful upload us below success message mus ser records are captured in the be displayed along with the Trans: ‘ling system and the action ID. 0 3: Upload Suc has been filed and the Transaction ID. = 1000484938 please contact 1800 4250 0025, An e-mail confirming the successful submission of your Form number has been sent to [email protected] Kindly login after 24 hours to check the status of the uploaded form. (GO. Account’ -> "View Form 222’) Step 7 — Once uploaded the status of the statement shall be “Uploaded”. The uploaded file shall be processed and validated. Upon validation the status shall be either "Accepted" or "Rejected which will reflect within 24 hours from the time of upload. In case if "Rejected", the rejection reason shall be available and the corrected statement can be uploaded, Reporting Entity PAN COGXBOO% Calendar Year 2014. FormName FORM ZZ S.No Transaction No Filed On Filing Type ‘Status 1 000431035] 2390372016 ° Rejected Step 8 - User can view the rejected reason by clicking on the Transaction Number against the rejected record. Details Of Acknowledgement Number - 1000491035, Reporting Entity PAN Calendar Year Form Name XXxGXB001X 2014 FORMZzZ Error Details Status Error Description Rejected Reporting Entity Category mentioned in XML does not match. © scanned with OKEN ScannerRegistration, Upload & View Form 61, Form 61B & Form 15CC Step 1 - Login to e-Filing portal Password. ising ITDREIN, Authorised Person PAN and Step 2 - Based on the Form Type and Reporting Entity Category selected during registration, the ITDREIN user will be able to upload and view the corresponding Form. Step 3 - Go to My Account >View Form ZZZ where ZZZ refers to the Form Name for which ITDREIN is generated. Step 4 ~ Enter the follo. 19 details and click on View Details. PaN yoxGxan01X Financial Year Select E Form Name * Select E Halt Year = Select o View Filed Form. PAN OXGKED01X «Financial Year —2015.-—=SFormName © FORMZZZ_—sHalt Year Ht S.No ‘Transaction No Filed On Upload Type status 1 1000484657 101032016 Original Accepted 2 so004e4655 1003/2016 Original Accepted © scanned with OKEN ScannerRegistration, Up load & View Form 61, Form 618 & Form 15¢c Step 5 ~ Click on the Transaction No. Filer can see the bel low details by clicking on “Transaction No” PAN Financial Year Form Name Half Year/Quarter Status (Accepted / Rejected) XML (In case of Acceptance) Acknowledgement Number (In case of Acceptance) Receipt Rejection Reason (In case of rejection) KOK KK <4 Details Of Transaction Number - 1000484657 PAN Financial Year Form Name Half Year YooxGXs001 2015 FORM 2zz HL Statement Details Status Acknowledgement Number ML 5 XML Successfully e-Filed 100000000000000 Renae <<>> © scanned with OKEN ScannerSection 2868 in Tho Income Tax Ae, 1961 Section 285BA in The Income Tax Act, 1961 285BA. [ Obligation to furnish statement of financial transaction or reportable account. [Substituted by Finance (No. 2) Act, 2014, dated 6.8.2014.] ‘vermeil ani ana ta ste or(e)the registering authority vehicles under Chapter IV of the Motor Vehicles Act, 1988; or(f)the al as referred to in clause (j) of section 2 of the Indian Post Office Act, 1898; or(g}the Collector referred to in clause (g) of section 3 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013; or(h)the recognised stock exchange referred to in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956; or(i)an officer of the Reserve Bank of India, constituted under section 3 of the Reserve Bank of India Act, 1934; or(jJa depository referred to in clause (e) of sub-section (2) of section 2 of the Depositories Act, 1996; or(k)a prescribed reporting financial institution,who is responsible for Reeistering, oF, maintaining books of account o other document containing a record of any specified financial transaction or any reportable account as may be prescribed, under any law for the time being in force, shall furnish a statement in respect of such specified financial transaction or such reportable account which is registered or recorded or maintained by him and information relating to which is relevant and required for the purposes of this Act, to the income-tax authority or such other authority or agency as may be prescribed.(2)The statement referred to in sub-section (a) shall be furnished for such period, within such time and in the form and manner, as may be Prescribed.(3)For the purposes of sub-section (1), "specified financial transaction" means any -Ca)transaction of purchase, sale or exchange of goods or property or right or interest in a Property; or(b)transaction for rendering any service; or(c)transaction under a works contract; or(d)transaction by way of an investment made or an expenditure incurred; or(e)transaetion for taking or accepting any loan or deposit, which may be prescribed:Provided that the Board may prescribe different values for different transactions in respect of different persons having regard to the nature of such transaction:Provided further that the value or, as the case may be, the aggregate value of such transactions during a financial year so prescribed shall not be less than fifty thousand rupees.(4)Where the prescribed income-tax authority considers that the statement furnished under sub-section (1) is defective, he may intimate the defect to the person who has furnished such statement and give him an opportunity of rectifying the defect within a period of thirty days from the date of such intimation or within such further period which, on an application made in this behalf, the said income-tax authority may, in his discretion, allow; and if the defect is not rectified within the said period of thirty days or, as the case may be, the further period so allowed, then, notwithstanding anything contained in any other provision of this Act, such statement shall be treated as an invalid statement and the provisions of this Act shall apply as if such person had failed to furnish the statement.(5)Where a person who is required to furnish a statement under sub-section (1) has not furnished the same within the specified time, the prescribed income-tax authority may serve upon such person a notice requiring him to furnish such ha within period not exceeding thirty days from the date of service of such notice and he shall furnish empowered to register motor v Post Master Gene Indian Kanoon - htipz/indiankanoon.org/doc!28121614/ © scanned with OKEN Scanner