A document (Surrender code.rtf/.txt) will be generated and saved in desktop automatically, which contains the Surrender Key and the steps to register the software later using the Surrender Key. Follow the instructions provided therein.

Note: If server registration and additional licenses are used in network PC, then it needs to be surrendered in Server PC itself as per the above procedure.

· Software is displaying as ‘Unregistered Copy’. OR How to get registration / activation key for Unregistered copy of the Software? OR How to register the software after the PC being formatted or changed? OR Error message appears as “Error encountered while performing registration”.

Software will display the text ‘Unregistered Copy’ in following cases. Registration process is mentioned therein.

⇒ License is surrendered:

If the license is surrendered using 'Tools' menu → ‘Surrender Registration’. Click here for the procedure to register the software again.

⇒ Hard disk crash/PC is formatted or changed (license is not surrendered):

In such case, to obtain registration code, please mention the reason for not surrendering the license (i.e., about hard disk crash or formatting/changing of PC) in the query and send through ‘Query manager’.

⇒ New additional license Purchased:

In case of online payment, go to 'Help' menu → Registration → select ‘Online’ option → enter 6 or 8 digit serial number of existing software copy against ‘I have Surrender key/Access Code’ → click on ‘Register’.

If payment is done through a mode other than ‘Online payment through Winman’, you need to send payment details to us using 'Help' menu → ‘Send Payment Details’.

⇒ Software is installed but not Purchased/Registered:

Software will be displaying as ‘Unregistered Copy’ if software is installed but not purchased/registered. To buy license, go to 'Help' menu → ‘Buy now’.

To register, go to 'Help' menu → Registration → select required option.

⇒ Other than above reasons:

Please mention the reason for un-registration in your query and send it through 'Query manager'.

· How to re-register the software using Surrender Key after formatting or changing PC?

After formatting, when you open the software in same PC for the first time, a message relating to re-registration will appear. Click ‘Yes’ to register. Alternatively, you can follow the below mentioned steps to re-register:

In case of re-registration in different PC,

⇒ For PC having internet connection:

Step 1: Go to ‘Help’ menu in the software → ‘Registration’.

Step 2: Select ‘Online’ option → enter the Surrender key against ‘I have Surrender key/Access Code’ → click on ‘Register’. Winman CA-ERP/Winman TDS will get registered automatically.

⇒ For PC not having internet connection:

From a PC having internet connection, send the ‘Surrender key’ and 'Computer Key’ through ‘Query manager’ tool available under ‘Help’ menu or click picture. ‘Registration Key’ will be communicated to you.

Note: However if license is not surrendered before formatting or changing PC (due to hard disk crash or formatting of PC), mention the same and send the query through ‘Query manager’.

· How to get Registration Key? OR How to send Computer key of software installed in different PC for registration?

⇒ To obtain the Registration Key,

Open the software in the PC in which you want to register/upgrade the software. Send a request to register/upgrade using ‘Query manager’ tool available under ‘Help’ menu of the software or click on picture. The computer key will be automatically sent along with the request.

⇒ If Software is not installed in the PC,

If software is not installed in the PC where you want to register the software, click here for installation procedure. After installation, send request (from concerned PC) to register the software using 'Query manager' tool under 'Help' menu.

· I want to install one more copy of the software. OR I want to buy additional license of the software. OR How to install additional software? OR How to make payment towards purchase of Additional software? OR How to obtain the license to another PC?

For additional software price/payment:

Step1: In the registered software copy, go to 'Help' menu → ‘Buy now’.

Step2: In the e-Purchase window, enter the quantity of New Additional licenses you want to purchase, in the ‘Qty’ column.

Registration after making payment:

Step1: To know the download / install procedure of the software, click here.

Step 2: Go to 'Help' menu → Registration → select 'Online' → enter 6 or 8 digit serial number of existing software copy against ‘I have Surrender key/Access Code’ → click on ‘Register’.

However, if the PC is not having the internet connection, go to 'Help' menu → Registration. Note down the Computer key. Send the Computer key through ‘Query manager’ tool in 'Help' menu of the software or click on picture from PC in which internet is available.

Note: You can open any number of files in the same PC with a single license (go to 'File' menu → ‘Open another CA-ERP’ or ‘Open Last AY file’).

· How to download / install the software? OR How to download / install the software if the PC does not have the Internet connection?

If PC is connected to Internet:

⇒ Different PC

· Open the website → https://www.winmansoftware.com from the PC in which installation is required

· In the ‘Downloads’ page, under ‘Express Installation’ click on download icon appearing next to the software name

· Double click on ‘WinmanCAERPdownloader.exe’ / ‘WinmanTDSSetupDownloadfile.exe’ as applicable, to install the software.

⇒ Current PC / Different drive

	Winman CA-ERP & GST: click here Winman TDS: click here

This is the ‘Express Installation’ of the software (to know more, click here).

If PC is not connected to Internet:

Download the setup file using links given below. Copy the downloaded ‘WinmanCAERPdownloader.exe’ / ‘WinmanTDSSetupDownloadfile.exe’ to the required PC. Then, double click on the file to install the software.

Winman CA-ERP & GST: click here Winman TDS: click here

· How to get the registration key when additional license is purchased along with renewal? OR How to register the software after making payment towards additional software? OR How to register the unregistered copy of the software after renewal key release?

Go to 'Help' menu in the software → Registration → select 'Online' option → enter 6 or 8 digit serial number of existing software copy against ‘I have Surrender key/ Access Code’ → click on ‘Register’.

faq images - 1 png

Note: In Winman CA-ERP, serial number is given in top-right of Home page, whereas in Winman TDS, serial number is given at bottom-right of Home page.

However, if the PC is not connected to internet, go to 'Help' menu → Registration. Note down the Computer key. Now, open CA-ERP in the internet connected PC and send the noted Computer key to us through 'Query manager' tool in 'Help' menu or click on picture.

· Error: “Minimum Length should be 1” for the description “Assessed order No” and “Blank value not permitted !” for “Assessed Date” OR Whether ‘Assessed Date’ and ‘Order Reference’ are compulsory in ‘Brought forward losses’ table of 3CD?

This error appears if ‘Assessed Date’ and ‘Order Reference’ columns are left blank in ‘32(a) B/F loss details’ table of 3CD window. These fields are mandatory as per e-filing schema. Fill the necessary data and proceed with e-filing.

· I have received a demand notice, i.e. intimation u/s 143, due to mismatch in interest calculation u/s 234A, 234B and 234C. OR Why there is difference in calculation u/s 234A, 234B and 234C between software and Department utility?

We receive similar queries seeking clarification about difference in calculation of Interest u/s 234A, 234B and 234C as per department’s intimation & Software calculation. In this regard, we have verified the files sent by our customers and found that in all these cases Winman’s calculation was accurate.

The mismatch will be due to any of the following errors or divergent views in computation of interest in the intimation u/s 143. In addition, in some cases, we are unable to account for the mismatch in spite of our best efforts as we are not privy to the computation method used by the department.

Interest u/s 234A:

Dept. computes Interest till the date of filing the return even though Self-Assessment tax is paid after due date, but before the date of filing return. To know the case in detail, go to ‘Help’ menu in CA-ERP → Clarifications → 234A Interest.

From AY 2022-23, to avoid Intimations, dept.’s method is adapted in software also.

Interest u/s 234B:

⇒ If SA tax is paid in instalment, while computing balance tax payable, SA Tax is first adjusted towards Interest & late fee and then towards the Net tax. To know in detail, go to ‘Help’ → Clarifications → Effect of explanation to section 140A(1) on Computation of interest.

However, if ‘Interest / Fee portion’ is not entered in ‘Self Assessment tax paid’ table, a warning is shown in the software. For further reference Click here.

⇒ As per Section 207(2) advance tax is payable by resident Senior citizen only if he has income chargeable under the head Business. But, if a Resident Senior citizen who is not having business income, but having Share of Profit from Partnership (i.e., exempt u/s 10(2A)), does not pay the advance tax, interest is charged by the dept.

Since ‘share of Profit from Partnership’ is exempt u/s 10(2A), it should not be considered as income chargeable under the head Business & interest not to be computed for such assessee.

Interest u/s 234C:

⇒ If Resident Senior citizen who is not having business income, but having Share of Profit from Partnership (i.e., exempt u/s 10(2A)), does not pay the advance tax, interest is charged by the dept. Section 207(2) read with section 10(2A) clearly states that advance tax is payable by Senior citizen only if he has income chargeable under the head Business.

⇒ As per the first proviso to section 111A and 112, in case of an assessee, being resident Individual or HUF, the basic exemption limit of Income Tax should be adjusted from Capital Gains. However, in the intimations sent by department 234C Interest is calculated on tax on Capital gains without considering the basic exemption.

⇒ Even if an asset is sold in the middle of the year, in the intimation the 234C interest on Capital gains will be calculated from the first quarter onwards without considering the date of transfer.

⇒ To view the computation, open the table given against the ‘Interest u/s 234A’ / ‘Interest u/s 234B’ / ‘Interest u/s 234C’ row in ‘IT Computation’ window.

Note: If the self assessment tax is paid in instalments or before the date of filing the return, then the interest will be calculated on the balance (unpaid) amount for the remaining months. Whereas, department calculates interest on the total tax payable up-to the date of filing the return, irrespective of the SA tax payment made.

Hence, if you agree with the notice, input the amount of interest as per the intimation. If you agree with Software calculation, send response to the notice.

· What is the amount of ‘Interest / Fee’ to be filled up in ‘Self-assessment tax paid’ table? OR Warning appears as "Self-Assessment Tax paid u/s 140A is fully appropriated to tax liability as 'Interest portion' column in 'Self-assessment tax paid' sub-table is not filled. This may result in computation of lower interest……. 'Interest portion' of the 'Self assessment tax paid' table."

Interest to be entered: Compute the interest in any one of the following methods you deem correct and enter the same in the ‘Interest / Fee portion’ column, which will be deducted from Self-assessment tax paid for computing interest u/s 234A and 234B.

To know the Interest/ Fee portion applicable on the date of payment of SA Tax, you can change the 'Date of Filing Return' in Home page to 'Date of deposit' in 'Self Assessment tax paid' table. Then, enter the total of Interest u/s 234A, 234B, 234C & Fee u/s 234F calculated in 'IT Computation' window in 'Interest / Fee portion' column of 'Self Assessment tax paid' table. For next instalments, follow the same method and exclude the previous installment's interest/fee amount.

Our view:

In case of Original return: Interest/Fee need not be entered. Liability to pay interest arises only at the time of filing Return of Income and thus, there is no need to appropriate any interest from the Self-assessment tax paid.

In case of any other return: Interest/Fee as per the previous return to be appropriated from the last instalment of Self-assessment tax which is paid on or before the Date of filing of previous Return of Income and if there is shortfall, from earlier instalments.

Department’s view:

‘Fee u/s 234F’ and interest computed u/s 234A & 234C in full and u/s 234B (till the date of deposit), considering the income in the current return, is to be appropriated from the first instalment of self-assessment tax and if there is shortfall, from subsequent instalments.

For detailed discussion on this issue, go to ‘Help’ menu → Clarifications → ‘Effect of explanation to section 140A(1) on Computation of interest’.

If you do not agree with this, you may delete this warning and generate the return.

Please match the below mentioned amounts in 'ITR Data entry' window → under the head 'Application of income':

⇒ Under ‘C. Sources of Fund for expenses in 'A' above’, sum of C(i) + C(ii) of both Revenue & Capital account and 'Amount actually not paid out of 'D' above'.

⇒ 'Total expenditure' of 'A. Expenditure of the trust/institution' of Revenue/Capital account respectively.

· Error message ‘Due to large size of Form 26AS this request can only be processed on demand…...’ appears while importing Form 26AS through the software. OR How to download large data of ‘Form 26AS’ from TRACES website?

In case of large data, ‘Form 26AS’ cannot be viewed from the IT e-Filing site and therefore the above error message appears. In such case, you need to download the Form 26AS file in the ‘Text’ format from TRACES website. To do so, follow the below steps:

To watch training video on this, click here or go to 'Help' menu → Training Videos → Import Form 26AS Large data.

Step 1 - Login to TRACES website as a ‘Tax payer’ (if you have not already registered on TRACES, then log on to TRACES site (www.tdscpc.gov.in) and click on ‘Register as New User’ → ‘Tax Payer’.)

Step 2 - After login, under ‘View/Verify Tax Credit’ menu → select ‘View Form 26AS’. Now select ‘Assessment Year’ and ‘View As’ → ‘Text’ from drop down and click on ‘View/Download’.

Step 3 - After 24 hours, you can download the ‘Text’ file under the ‘Downloads’ menu → ‘Requested Downloads’ enter the ‘Request Number’ and click on ‘View Request’.

Now a row containing request no. will be shown. Click on that request no. → ‘HTTP Download’. Save the downloaded ‘Text’ file in required folder.

Step 4 - To import the data, open the relevant CA-ERP file of the assessee → go to ‘Online’ menu → ‘Form 26AS’ → ‘Import - Offline’.

· E-Filing 3CD / 29B / 10B / 10BB / 3CEB Audit report – Procedure

⇒ Register CA for e-Filing: If the CA is not already registered with the e-Filing website, click here to know the procedure.

⇒ Generate e-return: To generate 3CD e-return, go to ‘3CD’ window (click on the picture in the menu bar). Fill the required data in ‘3CD’ window and click on picture shown in the menu bar or go to ‘Forms’ menu → ‘3CD - e-Return’. Now, the e-return file will be generated and you will be navigated to IT e-Filing website. To watch training video on this feature, click here or go to 'Help' menu → Training Videos → '3CD e-filing'.

Similarly, go to ‘Forms’ menu and to generate;

· ‘Form 29B’: → Form 29B/29C → ‘e-Return’.

· ‘Form 10B’: → Form 10B → ‘e-Return’. To watch the training video on this feature, click here or go to 'Help' menu → Training Videos → Returns → ‘Form 10B’.

· ‘Form 10BB’: → Form 10BB → ‘e-Return’.

· ‘Form 3CEB’: → Form 3CEB → ‘Data entry’ → fill the required data and click on picture shown in the menu bar. Alternatively, you can go to ‘Forms’ menu → Form 3CEB → ‘e-Return’ to generate 3CEB e-report.

⇒ Digital Signature: To sign digitally, the DSC must be registered in CA's Individual PAN Login.

Select the 'Provider' and 'Certificate' from the list, enter the ‘Provider Password’ and proceed.

⇒ Upload Attachments: Along with 3CD e-return it is mandatory to upload signed B/S and P&L A/c in PDF format. To create PDF document, scan signed documents and save the files in PDF format using the option available in your ‘Scanner’. Save each document in a single PDF file as only one file can be attached for each item in the e-filing website.

If your Scanner does not have the option to create PDF files, then save the files in ‘.gif’, ‘.jpg’, ‘.png’ or ‘.bmp’ format and convert them to PDF. Click here for the procedure to convert these files to PDF format.

⇒ Upload e-return: Click on ‘Submit’ to upload the e-return file.

⇒ Approve the uploaded e-return: The e-return uploaded by the CA has to be approved by the assessee. Therefore, the software will automatically login to the Assessee’s e-filing account and relevant page will be kept open. Verify the details and click on ‘Accept’ or you can go to ‘Online’ menu → CA Report e-Filing → ‘Approve Report (Worklist)’ to approve the uploaded e-return.

· What is the procedure for registration of a Chartered Accountant (CA) for e-Filing in the IT website?

⇒ Go to ‘Online’ menu in Winman CA-ERP→ CA Report e-Filing→ ‘Register CA’. Fill the required data in the Registration Form and click on ‘Continue’

⇒ In the next page, enter two separate OTPs sent to mobile number and email ID and click ‘Continue’

⇒ Verify the details & click ‘Confirm’ in next page

⇒ On the Set Password page, set & confirm your password and click ‘Register’.

Note: For ‘Enrollment date’ in the Registration Form, enter the date of admission to ICAI membership as given in the ‘Certificate of Membership’ as Associate (ACA) of the ICAI.

· How to convert the files saved in ‘.gif’, ‘.jpg’, ‘.png’ or ‘.bmp’ format to PDF? (not available in Winman-TDS)

·Go to ‘Tools’ menu → ‘Others’ → ‘Image to Pdf converter’.

·In the ‘Image to PDF converter’ window, click on ‘Add Files’ and select the files in the order in which it has to be converted into PDF and click on ‘Open’.

·Click on ‘Create PDF’ → select the path where you want to save the PDF file → click on ‘Save’.

· While filing Form 3CD, error appears as "Invalid MetaDataOne or more of the below attributes does not match with the uploaded JSON….".

This error is shown in the IT e-filing portal, for following reasons:

⇒ When there is difference in the Asst. Year / PAN of assessee / Filing Type (Original or Revised) / Form code – 3CA/3CB / CA Membership No. or PIN Code of the assigned 3CD form & the attached 3CD e-return file. Please make sure that Form 3CD is assigned to the auditor for the relevant Asst. Year and the assigned Form has been accepted by the Auditor. Retry attaching the 3CD e-return after assigning the Form for the relevant Assessment Year.

⇒ Verify whether value entered for ‘PIN / ZIP code’ column in following tables are valid.

· 21 (b)(i), (ii), (iii), (vii) Disallowances for non-compliance of TDS

· 30 Hundi borrowings by non-a/c payee cheques u/s 69D

⇒ The return is generated with critical warning. Warnings in red colour are critical warnings; you will not be allowed to generate valid e-return unless you solve the same.

⇒ Any table contains ‘Pin Code’ is entered as ‘000000’.

· For an existing file, can I change the status or Assessment Year?

Status or Assessment Year of an existing file cannot be changed. Hence, please create a new file.

Please note, in case of ITR-5 you can change the status to other ITR-5 applicable status, click here for details.

To know how to create a new file, click here.

· Change status within ITR-5 (AOP / AOP-MMR / BOI / BOI-MMR / PDT / PDT-MMR / Co-operative Society) OR Window appears asking to select status while importing ITR-5 JSON.

For already created file, 'Status' cannot be changed. However, in case of ITR-5 you can change the status to other ITR-5 applicable status, for e.g. from AOP to AOP-MMR, while importing data from same asst. year's e-return file.

⇒ To do so, generate the e-return → import the same to current year using 'Tools' menu → Import from ITR JSON/XML.

⇒ A window will be opened asking to select the status, select required status.

⇒ Close the ‘Status Error List’ window.

Note: Alternatively, for Firm, LLP & Trust status, the pre-filled JSON can be imported and the required status can be selected during the import process.

· How to change the Status or Assessment Year?

Go to ‘Tools’ menu → ‘Change Status/Asst. Year’ or click on picture given next to ‘Status’ or ‘Assessment Year’ or press ‘F6’ key in the Home page. Now, select the required Status / Assessment Year.

Alternatively, if you want ‘Status & Assessment Year Change’ window to be opened while creating each new file, press ‘F6’ key and tick for ‘Show this window while creating a new file every time.’ option as shown in below picture.

The warning appears if the status for any one of the members or partners is not selected as ‘Individual - Working Partner’. To solve this, go to ‘ITR Data entry’ window → Partners/Members details → select the ‘Status’ as ‘Individual - Working partner’ for any member/partner. Ensure that at least one member/partner is selected with the status ‘Individual - Working Partner’.

Thus, either update the status or remove the details entered in ‘Remuneration and Interest to partners’ table of ‘IT Computation’ window.

If no changes are required, please ignore the warning and proceed to generate the e-return.

· Can I import the data from Winman TDS to TDS / TCS summary, delay in filing returns, interest liability' table of 3CD / Form 10BB Data entry?

Yes. You can generate a TDS report of the Deductor in Excel using Winman TDS software and import the data to the ‘3CD’ window / Form 10BB Data entry of CA-ERP. To watch training video on this feature, click here or go to 'Help' menu → Training Videos → 'Import 3CD-clause 34 from Winman TDS'.

To generate the report in Winman-TDS, follow the below steps:

⇒ Open the TDS file from which you want to import the data

⇒ Download the latest Consolidated FVU files of all four Quarters from TRACES website.

⇒ Go to ‘Tools’ menu → Generate TDS report for 3CD → ‘Auto-select conso files’ (However, if Consolidated FVU files are downloaded manually then select ‘Manually select conso files’ → select the folder containing Consolidated FVU files).

A Excel file containing details required for Form 3CD which are available in Consolidated FVU file will be generated. For more information, refer ‘Help’ sheet of that Excel file.

Note: In case of Form 10BB, copy the details column-wise and paste in the Excel format of the ‘TDS / TCS summary, delay in filing returns, interest liability [Sch. TDS/TCS]’ table and import.

· How to show income / loss from Derivatives or Futures and Options (F&O)?

In Home page, tick Business head of income, go to ‘IT Computation’ window.

⇒ If Books are maintained: Enter the amount against ‘Net Profit Before Tax as per P & L a/c’. Go to ‘ITR Data entry’ window and enter details in ‘ITR B/S’ & ‘ITR P&L A/c’.

⇒ If Books are not maintained : From AY 23-24, enter details in 'Futures & Options - without books of a/c' table given under the head 'Special Business: Income from Firm, speculation, without books, 44AE…..' For earlier years, enter amount against ‘Net Profit Before Tax as per P & L a/c’.

Go to ‘ITR Data entry’ window, tick ‘Having Books not maintained cases of Business/profession?’ as shown below and fill the details of Financial & Profit particulars.

Note: In case of having loss, maintaining books is mandatory.

The above warning appears if 'Deductions' is greater than the 'Aggregate income referred to in sections 10, 11 & 12' in 'Taxable Income u/s 11 to 13' table.

Therefore, please ensure that the 'Sources of Fund' is properly entered under applicable heads. For procedure to enter, click here.

If changes are not required, delete this warning and generate the return.

· In case of application out of borrowed fund or accumulated income of earlier years, where to enter such Sources of Fund? OR How to enter in 'Sources of Fund'?

In case of application out of borrowed fund or accumulated income of earlier years, disclose the same under the head "Sources of Fund for expenses in 'A' above" in 'ITR Data entry' window under respective columns 'Revenue / Capital'.

For Current year's application, if:

⇒ Current year's income is utilised: Enter against 'Income derived from the property / income earned during the PY (excluding Corpus donation)'

⇒ Previous year's income is utilised: Enter under 'Sources not allowed for application:'.

(For AY 22-23 and before, disclose the details in 'Sources of Fund' table of 'ITR Data entry' window under 'Application of income on Revenue account' or 'Application of income on Capital account' as applicable.)

· Why is the ‘Specified persons referred u/s 13(3)' field mandatory for Form 10BB?

'Specified persons referred u/s 13(3)' table under 'Form 10BB data entry' should be filled mandatorily. You may verify the same in IT department's utility.

Note: The list of specified persons referred to in section 13(3) includes Author/ Founder, Substantial Contributor, Member of HUF (if author, founder or person is HUF), Trustee/ Manager, Relative of author/ founder/ person/ member/ trustee/ manager, and Concern in which persons referred to previously have a substantial interest.

· Why there is difference in calculation of Rebate u/s 87A between software and Department utility?

In our view, the rebate should be computed including Special Rate Income as well, as there is no such restriction given under Section 87A of the Income Tax Act. However, Dept. computes rebate u/s 87A only on Income taxable at normal rates.

Additionally, the Department calculates the rebate on total income exceeding Rs. 7 lakh when special rate income is included. Please refer to Case: 2 below.

Option to change the Rebate calculation as per 'Dept' or 'Winman' is given in the software. By default, software calculates Rebate as per our view. However, you can change the default method of rebate calculation for all files using the following setting.

Go to 'Tools' menu → Settings → Computation options → 'Rebate u/s 87A computation method' and select the required option.

Illustration:

Case:1	As per Dept		As per Winman
	Income	Tax	Income	Tax
Total income	7,00,000	35,000	7,00,000	35,000
Less: Special rate income	1,00,000	20,000	-	-
Adjusted total income	6,00,000	15,000	7,00,000	35,000

Rebate U/s 87A		15,000		25,000

Case:2	As per Dept		As per Winman
	Income	Tax	Income	Tax
Total income	11,00,000	1,15,000	11,00,000	1,15,000
Less: Special rate income	5,00,000	1,00,000	-	-
Adjusted total income	6,00,000	15,000	11,00,000	1,15,000

Rebate U/s 87A		15,000		0

· How the amount of ‘11(1): Accumulation to the extent of 15%’ is getting calculated?

Accumulation to the extent of 15% is calculated as follows:

⇒ From the ‘Aggregate income referred to in sections 10, 11 & 12’, below amounts are deducted:

· 11(1)(c): Applied outside India

· 11(1)(d): Corpus Donations

· 100% of ‘Non-corpus Donations to trust/institution regd. u/s 12AB/ 10(23C)(iv) to (via)’ table of ‘ITR Data entry’ window → under the head 'Application of income' → ‘A. Expenditure of the trust/institution’

· ‘Anonymous donations chargeable u/s 115BBC @ 30%’ disclosed in ‘ITR Data entry’ window (Till AY 2021-22)

· Incomes exempt u/s 10 [except u/s 10(23C)(iv) to (via)] – applicable only for AY 2017-18 & 2018-19.

⇒ On the balance amount, ‘11(1): Accumulation to the extent of 15%’ is calculated, but it is restricted to the amount of difference between ‘Aggregate income referred to in sections 10, 11 & 12’ and ‘Application of income’.

· While uploading ITR, error appears as "PAN mentioned in the return in verification part does not match with PAN of authorised person". OR Error message appears as "PAN of the verifier is not matching" while uploading the return OR Error message appears as "The PAN mentioned in the digital signature does not match" while registering the digital signature. OR Where to enter 'Verifier info.' details? OR How to update / change the Principal Contact Details in Income Tax e-filling website?

The Verifier details in the e-return file should be same as 'Key Person Details' in assessee's e-Filing account. Also, PAN entered under 'Key Person Details' should match with that saved in the digital signature of the verifier.

⇒ Go to 'Online' menu in the software → Others → e-Filing Profile update → under 'Key Person Details' → click on 'Edit' and enter Verifier’s details (as entered in e-return file i.e. in 'Verifier info.' table of 'ITR Data entry' window)

⇒ Also, select 'Yes' for 'authorise to E-verify' and 'Appoint as Principal Contact' as shown below

Then try uploading the return.

Please note the following:

· Before registering a digital signature of the verifier, it is required to update the details of said verifier in the 'Key Person Details' in IT e-Filing website. The PAN of the Verifier should match with the PAN in DSC.

For procedure to validate the verifier’s PAN, click here.

· In case of HUF, update the Karta's (Verifier’s) individual PAN and details.

· How to validate the PAN of the Assessee? OR How to check the name of the Assessee as per Income Tax department's database?

To validate PAN, enter the PAN in the Home page and click on picture appearing in the PAN cell.

Features of PAN validation:

· If PAN is valid, picture is shown in ‘PAN’ cell

· If PAN is invalid, will be shown in the ‘PAN’ cell

· If the PAN is valid, but the status of the Assessee as per Income Tax department’s database does not match with the status selected in the CA-ERP file, then the picture will be shown in the PAN cell.

If the PAN is valid, the name of the assessee available in the IT site will be auto filled in 'Additional Details' window. To check click on '+' sign given against 'Name' field in Home page.

· Why some Errors / Warnings appear in software? OR E-return is generated as 'temp.json'. Why?

IT department notifies the schema for each form of Income tax return. If the values disclosed by you are not as per the e-return schema, then error appears while generating the return. Since the schema is provided by the department, we can neither change nor remove the errors shown based on schema.

Again, in case of inconsistent or incomplete data entry, software shows the warnings while generating the e-return/paper return. These are given to avoid error appearing in IT website while uploading return and in some cases to avoid the chances of getting intimations from IT department in future. We have classified the warnings shown in software as following:

Warnings in RED colour:

- These are the critical warnings. This is shown when there is error in the Tax computation or other inconsistent data, which is not allowed in IT return. You will not be allowed to generate e-return unless you solve the same.

Warnings in BLUE colour:

- Warnings in blue colour are also important but it need not be rectified in all cases. Such warnings are shown when there is a possibility of error which is uncertain. If changes are not required, you may delete these warnings & generate return. In the ‘Warnings’ window, simply click the ‘×’ picture in ‘Delete’ column of each respective row.

Warnings in BLACK colour:

- These warnings are given to alert you about the possibilities of inconsistent data in the return. If you do not agree with such warnings, you can either delete or ignore such warning and generate the return. However, sometimes, if such warnings are not cleared, IT department will not allow to upload the return.

Note:

· If critical warnings or errors are ignored while generating return, temp JSON file will be generated. To generate a valid JSON file, please clear the critical warnings (in Red & blue color) and errors.

· From AY 2024-25, if a warning mentions multiple affected windows, an option is provided to choose which window to address first. Double-clicking or right-clicking on the warning will navigate to the selected window.

· Why Opening and Closing stock values are not imported properly from ‘Tally’?

In Tally software, if accounts are maintained along with Inventory i.e., if you have chosen ‘Yes’ for ‘Integrate Accounts and Inventory’ under ‘Accounting Features’ (F11), use the following option in the software to import the data from Tally. Only then the Opening and Closing stock values will be imported.

Go to ‘File’ menu → Tally Import → ‘With Inventory’.