PAN Migration

When an assessee shifts his permanent residential address from one state to another, it is necessary to get his PAN migrated to the new Assessing Officer. This will enable the new A.O. to process the return filed by the assessee as per his new address.

Jurisdiction of the new A.O. can be viewed on the official website www.incometaxindia.gov.in in the column ‘Field Offices’ of various states wherein Designation and contact numbers of the officers are mentioned. For people serving in the Armed Forces, the PAN is usually allotted as per their office address or the current place of posting. However, after retirement, the PAN should be transferred to the jurisdictional A.O. in their hometown or the state where they settle after retirement

An application has to be made to the AO having current jurisdiction over the PAN to migrate the same to the new A.O. The process of PAN migration involves entering of PAN transfer request by the destination A.O. and its acceptance by the source A.O.(in whose jurisdiction the PAN lies presently). If transfer request is allowed by the source A.O., the PAN transfer request then reaches source Commissioner of Income Tax for his confirmation. Unless source officer accepts the transfer request, PAN remains stuck in the transfer process. Unless the PAN gets migrated, the destination A.O. cannot do anything with the return filed by you

Current status of the jurisdictional A.O. of the PAN can be verified from the website www.incometaxindiaefiling.gov.in from the column “KNOW YOUR JURISDICTIONAL A.O.”

Status Of  Tax Refunds

An assessee can easily view the status of his tax refunds on the website https://www.protean-tinpan.com . No login is required for this purpose. You just have to click ‘status of tax refunds’ and select the desired A.Y. The details of tax refunds generated for paper returns as well as e-filed returns are available at the website. The details will be available only if a refund has been determined in your case.

Either of the following statuses is displayed:

  • the refund has been en-cashed / directly credited in the account
  • the refund order was not delivered due to incorrect address / home being locked
  • the refund has been delivered but not encashed and as such the cheque has become barred by limitation and cannot be encashed. In such cases, the assessee has to contact his A.O./PRO.

The status of the processing of ITRs filed manually can be ascertained from the Office of the PRO, DT-01, C12, Pratyakshkar Bhawan, Bandra Kurla Complex, Mumbai 400051. CONTACT NO 26571792.

Notice U/S 245 for appear adjustment

The intimation u/s. 245 informs the assessee that tax has remained to be paid by him for an earlier A.Y./s and it is proposed that the same will be adjusted against a refund which has been determined subsequently. The assessee is given a time of 10 days to respond to this intimation after its receipt. If an assessee does not agree to the demand shown to be outstanding for the A.Y./s mentioned for reasons that tax credit has not been given partially / fully, demand has already been paid etc., he has to file an application u/s. 154 of the I.T. Act, 1961. This is called a ‘Rectification application’ and should be accompanied with relevant / necessary details. The said application is to be addressed to the ‘ITO Rectification & Arrear Adjustment‘, CPC [DT-01], Mumbai, and must be submitted at the counter in ‘Aayakar Seva Kendra‘, C-13, Pratyakshkar Bhavan, Mumbai 400051. On submission, the assessee is given a Unique Identification Number (UID) which can be used for tracking the status of the application made.

If the assessee does not respond to the intimation u/s. 245 received by him within the stipulated time, the demand will be adjusted against the refund due to him for the year mentioned therein.