The CBDT has vide directive dated 22nd July 2016 prescribed the Standard Operating Procedure (SOP) to be followed by the field staff for handling AIR transactions without valid PAN. The CBDT has also vide letter dated 25th July 2016 revised the template of the letter to be addressed by the field officers while handling reported cases of AIR transactions
F No. 225/193/2016/ITA.II
Government of India
Ministry of Finance
Department of Revenue (CBDT)
North Block, New Delhi dated the 22nd day of July, 2016
All Principal Chief Commissioner of Income Tax
Subject: Issue of Standard Operating Procedure (SOP) for handling AIR transactions without valid PAN-reg.-
1. Kindly refer to the above subject. Directorate of Systems has processed non-PAN AIR transactions which resulted in identification of around 7 lakh high risk transaction clusters having around 14 lakh non-PAN AIR transactions. These transactions have been assigned priority rating P1 to P3 (P1 being the highest priority) and each non-PAN AIR transaction has been assigned a unique Transaction Sequence Number (TSN) for monitoring purposes.
2. The data has been mapped to the Pr.CIT based on the pincode to Pr.CIT mapping dictionary. The data relating to each Pr.CIT has been disseminated by Systems Directorate to Pr.CIT using the reports server. The consolidated file for the Pr.CCIT has also been shared to the CIT (Admn. & TPS).
3. A new functionality on e-filing portal has been developed wherein the transacting party can own up transactions and provide structured response electronically. The template for letter to be written to the transacting party has also been prepared which is enclosed as Annexure. The letter intends to communicate the details of transactions in the cluster to the transacting party requesting them to submit on-line response.
4. The non-PAN AIR data may be handled as per the following procedure:
i. Data file shared by Systems should be downloaded by Pr.CsIT and CIT (Admn. & TPS). Email may be sent to firstname.lastname@example.org in case assistance is required in accessing data file.
ii. The letter in P1 cases will be sent centrally by the Systems Directorate. Letters to the transacting parties at priority P2 and P3 may be sent to the enclosed template at the level of Pr.CIT. Letters may be written to the parties in a phased manner (P2 being higher priority) depending on the numbers involved. The CIT (Admn. & TPS) may open and maintain a dedicated email address (e.g. for Pr.CCIT Mumbai – email@example.com, for Pr.CCIT, Chennai – firstname.lastname@example.org) for responding to queries in this regard. This dedicated email should be mentioned in the letter template.
5. Appropriate briefing for the press and media may be provided to create awareness about the exercise and it should be emphasized that the transacting party will not be required to visit Income tax office but only submit response on the e-filing portal.
6. This SOP may be brought to the notice of all Pr.CsIT and other field officers for necessary action.
Enclosure: Letter template
Deputy Secretary to Government of India