Taxpayers have recently reported that they have faced problems in using the Digital Signature Certificate for Signing through browser at the time of uploading their Income Tax Return. This is because the latest browser versions have started disabling the standard way in which browser support plug-in functions to address security. Hence Java applet that was used by the e-Filing website would not work in the latest versions of Google Chrome, Mozilla or Internet Explorer.

In order to address this issue and to simplify the procedure for uploading Income Tax return (ITR) with Digital Signature Certificate (DSC) a easy to use software utility has been developed which would have to be downloaded in taxpayer's computer and used for signing using Digital Signature Certificate. [Refer DSC Management Utility User Manual].

Additional modes of generating Electronic Verification Code (EVC) have been notified in addition to EVC notified vide earlier Notification No. 2/2015 dated 13/07/2015. The two additional modes are i) By pre-validating Bank account details and ii) By pre-validating Demat account details. [Refer Notification No. 1/2016 dated 19/01/2016].

Income tax department has started sending notices to non-filers for the assessment year 2013-14.

The income tax department has been capturing information on financial transactions /activities relating to you through Non-filers Monitoring System (NMS). This year NMS has identified 44.07 lakh non-filers (Cycle 3 -2015) with potential tax liabilities for AY 2013-14.

Earlier NMS cycle 1 (2013) and NMS Cycle 2 (2014) identified 12.19 lakh and 22.09 lakh non-filers with potential tax liabilities. As a result of 1st and 2nd cycle, 30.68 Lakh returns have been filed and self-assessment tax of Rs. 4,733 crore has been paid by the identified target segment upto 31.03.2015.

Below are some of the information’s collected by compliance management cell through AIR, CIB and TDS return for which notice is being served to non-filer.
1. Annual Information Return(AIR)
AIR-001: Cash deposits aggregating to Rs. 10,00,000/- or more in a year in any savings account
AIR-002: Paid Rs. 2,00,000/- or more against credit card bills
AIR-003: Investment of Rs. 2,00,000 or more in Mutual Fund
AIR-004: Investment of Rs. 5,00,000/- or more in Bonds or Debenture
AIR-005: Investment of Rs. 1,00,000/- or more for acquiring shares
AIR-006: Purchase of Immovable Property valued at Rs. 30,00,000/- or more TDS-92B: TDS Return -Salaried to Employee (Section 192)
AIR-007: Investment in RBI Bond of Rs. 5,00,000/- or more
2. Central Information Branch (CIB)
CIB- 94: Sale of Motor Vehicle
CIB-151: Transfer of immovable property
CIB-154: Transfer of capital assets where value declared for the purpose of stamp duty is more than sale value
CIB-157: Purchase of Immovable property valued at Rs. 5 lakhs or more
CIB-183: Time deposit of Rs 1,00,000/-
CIB-185: Purchase of Bank Draft of more than Rs. 50,000/- in cash
CIB 321: Share Transactions more than Rs. 20,000/-
CIB-403: Investment in Fixed Deposit/Time Deposit exceeding Rs. 2,00,000/-
CIB-406: Payment made against Credit Card more than Rs 2,00,000/-
CIB-410: Cash deposit aggregating of Rs 200000 on a day
CIB-502: Contract of Rs. 10,00,000/-or more in the Commodities Exchange
CIB-514: Interest paid by co operative credit Society
CIB: Payment in connection with foreign travel amount exceeding Rs. 1,00,000/- at one time
CIB: Payment to Hotel and Restaurants exceeding Rs. 1,00,000/- at one time
3. TDS return
TDS-94A: TDS Return – Interest other than interest on security (section 194A)
TDS-92B: TDS Return – Salary to Employees (section 192)
4. Service Tax Return
EXC-002: Turnover from services reported in Service Tax Return
5. Stock Broker
STT-01: Purchase of equity share in a recognised stock exchange
STT-02: Sale of equity Share (settled by actual delivery or transfer) in a recognised stock exchange
STT-03: Sale of equity Share (settled by otherwise than by the actual delivery or transfer) in a recognised stock exchange
STT-04: Sale of option in securities (derivative) in a recognised stock exchange
STT-05: Sale of Futures (derivative) in a recognised stock exchange