TIN, a repository of a nationwide Tax related information

About TIN

Introduction:

Tax Information Network (TIN), a repository of nationwide Tax related information, has been established by National Securities Depository Limited on behalf of Income Tax Department of India (ITD). TIN is an initiative by ITD for the modernisation of the current system for collection, processing, monitoring and accounting of direct taxes using information technology.

TIN system:

TIN has three key sub-systems:

• Electronic Return Acceptance and Consolidation System (ERACS) which consists of an infrastructure for interface with the taxpayers (a nation wide network of TIN-Facilitation Centres i.e. TIN-FC) and a web-based utility for upload of electronic returns of Tax Deduction at Source (TDS) & Tax Collection at Source (TCS) and Annual Information Return (AIR) to the central system of TIN.
• Online Tax Accounting System (OLTAS) for daily upload to the central system, the details of tax deposited in various tax collecting branches across the country.
• Central PAN Ledger Generation System (CPLGS) which is the central system that consolidates for each PAN:
  1. details of tax deducted/collected on its behalf (TDS/TCS) which is obtained by matching the TDS/TCS returns submitted by the deductors/collectors with the tax deposit (challan) information from the banks;
  2. details of the tax deposited (advance tax/self assessment tax) directly by the taxpayer with the bank;

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Services through TIN-FC:

Through its network of TIN-Facilitation centres all over the country, TIN offers the following services:

• Acceptance of electronic and physical TDS/TCS Returns;
• Processing of new PAN and PAN change request applications;
• Processing of new TAN and TAN change request applications;
• Acceptance of AIR;
• Registration by a PAN holder for viewing its annual tax statement (Form 26AS);
• Quarterly Statement Status - Deductors can access details of their statements including financial details through the TIN-FC who has uploaded their statements.

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Online Services:

TIN provides the following Online Services through this website:

View Annual Tax Statement (Form 26AS)

• Facility for a PAN holder to view the details of tax deducted/collected on its behalf and also tax paid by itself.

Quarterly Statement Status:

• Facility for deductors to verify status of e-TDS/TCS statements submitted to TIN-FC or online at this website by providing TAN and respective provisional receipt number (PRN).

Besides this, a deductor can also check:

• whether challans in statements have been matched with challans uploaded by banks;
• number of deductees whose PAN accounts have been booked;
• line number of deductees in statements whose PAN accounts could not be booked;
• whether a specific PAN account has been booked.

Acceptance of returns/statements:

• Facility to submit TDS/TCS statements and related correction statements through internet.
• Facility to submit Annual Information Returns (AIR) and related supplementary returns through internet.

e-tax payment:

• Facility to pay tax online, wherein the taxpayer can fill up and submit the challan through Internet. The tax payer has to necessarily have a bank account with net banking facility in any of the stipulated banks.

OLTAS Challan Status enquiry:

• Facility for tax payers to enquire online about the status of challans deposited in banks.

PAN:

• Facility to apply for PAN online;
• Reprint of PAN card with existing/revised details;
• Status enquiry.

TAN:

• Facility to apply for TAN online;
• Reprint of TAN allotment letter with existing/revised details;
• Status enquiry.

e-RI:

• Facility to register as an e-Return Intermediary (e-RI). (An e-RI is an entity authorised by ITD to electronically file income tax returns on behalf of tax payers.)
• Status enquiry.