Income-tax Department has introduced a completely new re-engineered Form 15CA and Form 15CB submission process based on various feedbacks provided by numerous corporates and professionals all over India. These transformations will simplify the preparation, assignment, submission, and verification process involved in the entire filing cycle of the Form.
The major key transformations are:
(a) Taxpayers are no more required to assign the same CA for multiple 15CA/CB submission in a year. Appointment of CA for Form 15CB is a one-time activity for a particular Financial Year.
(b) Once Single Assignment is done in the year, a CA can initiate Form 15CB for a particular Remittee & Remitter without requiring the taxpayer to fill Part-C of Form 15CA and assigning it to CA during the entire year. The earlier practice of multiple acceptance/rejection for every form is removed simplifying the entire process.
(c) The CA can now access Form 15CB from File Income Tax Forms functionality for filing instead of Worklist For your Action.
(d) Offline/Bulk Mode of submission process is enabled since 4th Oct. The taxpayer can generate XML files using the Java based Offline Utility. The Offline Utilities are available on the portal in the “Download” section under “Income-tax Forms” page and upload the same in the portal for onward filings. The new online process will follow soon on the portal.
Forms under Drafts or Worklists pending acceptance or filing till 3rd October, which could not be filed under the earlier process cant be filed now. Request you to fill them using offline Utility as per the new process and upload afresh. Please be informed, the functionality is not to be used to upload forms which were submitted manually as per Department Circular.