19
Annex I
ACCOUNTING PROCEDURE RELATING TO ON-LINE TAX
ACCOUNTING SYSTEM (OLTAS)
----------------------------------------------------------------
1.
Procedure for acceptance of taxes at the receiving branches
1.1
A taxpayer can pay direct taxes at any authorised branch of the authorised
bank either in cash, direct debit to account or by a cheque/draft drawn on the
same bank or another bank/branch at the same centre where the payment is
made. The payment of tax by outstation cheques/drafts can also be made at any
authorised bank, or through an electronic means of remittance to the authorized
bank / branch. For every payment there should be a challan in the prescribed
format. The challan format is a single copy challan with the main challan at the
top and the taxpayer’s counterfoil at the bottom of the challan (Specimen at
Annexure 'A').
1.2
At the counter of Receiving Bank Branch
The receiving clerk/ teller of the receiving branch will have to check up the
following points while accepting the payment: -
a. Whether main portion of the challan and the taxpayer’s counterfoil form have
been filled in properly and the amount and major head of account to which the
amount is to be accounted /credited is correctly recorded therein;
b. Whether details of the Permanent Account Number (PAN) or Tax Deduction
Account Number (TAN), name and address of the taxpayer, assessment year
and nature and type of payment are properly filled in. The amount should be
written correctly both in words and figures.
c. Whether the Permanent Account Number (PAN) / Tax Deduction Account
number (TAN) has been quoted in the challan at the prescribed place. U/s 139 A
(5) (b) of the Income Tax Act, quoting of PAN is mandatory. Similarly, u/s 203A of
the Act, quoting of TAN is mandatory. This number, as quoted by the taxpayer
should be validated (checked to see whether it is in conformity with the valid
PAN/TAN structure) and the designated banks accepting tax payment should
ensure that the challans for payment are accepted only when a valid PAN is
quoted in the challan. However, where the taxpayer indicates that he has already
applied for allotment of PAN or TAN but has not yet been allotted the same, the
tax payment challans may be accepted by the bank provided the tax payer
indicates PAN/TAN application number in the challan. In such cases it should
invariably be ensured that the full address of the taxpayer has been
mentioned in the challan.
1.3
After scrutinizing the challan and satisfying himself that the amount of
cash, cheque or draft tendered agrees with the amount shown in the challan, and
also that the cheque is not post dated/stale the receiving teller or counter-clerk of
the branch will issue a paper token to the tenderer to facilitate delivery of the
counterfoil receipt to him. In the case of challans deposited with cheque or draft
drawn on other bank branches, the counterfoil receipt will be issued only on
realization of the amount of the cheque or draft and hence the paper token
should bear the date on which the same will be available.
1.3.1 Challans tendered with Cash

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A challan tendered with cash, if found in order after scrutiny, will be stamped
‘CASH RECEIVED’. The bank will also stamp both the main portion and the
taxpayer’s counterfoil of the challan with a stamp mentioning the name of the
bank & branch, the BSR code the branch (7 digits), date of deposit (DDMMYY)
of the amount and unique serial number of the challan (5 digits). The stamp will
be impressed on both the main portion as well as the taxpayer’s counterfoil of the
challan. Care must be taken to ensure that the impression of the receipt stamp is
clear and legible.
An authorized official of the branch will sign in full the taxpayer’s counterfoil of the
challan and initial the main copy of the challan having received the amount. In
the taxpayer’s counterfoil, the amount received will be indicated in both words
and figures. The receipted taxpayer’s counterfoil will be returned to the tenderer
and the main copy will thereafter be passed on for scrolling in the Receipt scroll.
1.3.2 Challans tendered with Cheque/Draft
A challan tendered with cheque/ draft will be branded with a ‘double date stamp’
to indicate the date of tender of the instrument as well as the date of realization
thereof. It may be possible that some branches might be following the practice of
branding the challans with an inward date stamp as soon as the challans are
tendered over the counter. In that case the double date stamp may not be
necessary. However, it will be ensured that the inward date stamp is invariably
branded on both the main copy and the taxpayer’s counterfoil of the challan.
The checking official will initially ensure that there is no difference between the
amount of cheque/ draft and the amount recorded in the challan by the tenderer.
The cheque/ draft will thereafter be sent for realization. Subsequently, on
realization of the cheque/draft, the date of realization will be indicated on the
double date stamp or in the space in the challan as the case may be. The
bank will also stamp both the main and the taxpayer’s counterfoil of the single
copy challan with a stamp mentioning the name of the bank & branch, the BSR
code the branch (7 digits) date of deposit (DDMMY) of the amount and unique
serial number of the challan (5 digits). After signing the challan for having
received the amount, the taxpayer’s counterfoil will be returned to the tenderer
against the surrender of the token.
1.3.3 Numbering of Challans
Running serial number will be given for all the challans (both paid by cash and
by cheque) for each day. It must be ensured that the serial number on each
challan issued on a particular day should be unique to trace it subsequently.
The bank must therefore ensure that the serial numbers given to the
challans deposited with cash do not overlap with the serial numbers given
to the challans against which cheques have been realised on that day.
Counterfoil of the challans tendered along with cash and cheque/draft payable at
the same branch will be returned to the tenderer duly receipted at the counter.
The challans tendered with cheques/drafts drawn on a different branch of the
same bank or any other bank situated at the same centre, the tax-payer’s
counterfoil will be returned duly receipted not later than the working day following
the day fixed under the Rules of ‘Local Bankers’ Clearing House’ for return of
unpaid instruments of any day’s clearing.

21
1.4.1 In case of challans tendered with cheque/ draft, the date of realization of
the cheque will also be stamped on the main portion of the challan, which will be
retained at the bank for onward transmission to Zonal Accounts Office (ZAO)
along with the Receipt Scroll. Although as per the Income Tax Act the date of
presentation of cheque/ Demand Draft realized will be treated as date of payment
of tax, the cheque/ Demand Draft will be scrolled only after realization.
1.4.2 Double Date on Receipted Challan
The main portion of the challan through which a cheque/ draft is deposited will,
therefore, have two dates as under:
i)
Date of tender : DDMMYY (in the rubber stamp acknowledgement)
ii)
Date of realization: DDMMYY (at the place indicated in the challan)
In case of cash tender the ‘Date of tender’ and ‘Date of realization’ will be the
same.
1.4.3 The collecting bank will not issue receipt in any other format.
2. Preparation of Scrolls by the Collecting Branch
2.1 A running serial number will be given to all the challans received at a bank
branch counter on each day against which cash payments have been made or
cheques/ drafts have been realized on that date.
2.2 All the challan fields such as name and PAN, the serial number, date of
deposit and BSR code of the branch are required to be captured when the
challan is deposited by the tax payer at the bank counter. The data structure of
the fields of the challan for which data has to be captured and transmitted will be
as informed to the banks by the Income-tax Department. Permanent Account
Number (PAN) and the name of the taxpayer will invariably be incorporated in the
Receipt & Payment Scroll.
2.3
At the end of customer banking hours, the bank branch should identify all
those challans against which payment has been received in cash for the day or
for which payments by cheque/draft have been realised for the day. As the
details of all these challans is already in the bank’s computer system, the branch
should generate a file containing all the challan data for which payments have
been realised for that day and transmit it to its Nodal Branch for onward
transmission to the Income Tax Department’s TIN through the banks' Link Cell.
However, the non- computerized/ non- networked authorized branches
should ensure that data is transmitted from it’s nearest computerized/
networked branch to the Nodal Branch. It should be ensured that no challan
for which payment has been realised on that day is left out. A running scroll
serial number extending through a financial year (1st April to 31st March) will
be given to the records relating to each type of tax (major head) which are
transmitted on a particular day. The complete data structure of records and the
file which is to be transmitted by the bank to the Department will be in the format
prescribed by the Income-tax Department. The collecting branch will in no
case alter the online data file at its end after it has been transmitted to the
Income Tax Department.
2.4 Treatment of Clearing Returns

22
The collecting branch should also identify all those challans against which
instruments were returned unpaid. Such instruments along with related challan
should be kept separately in the bank for taking further necessary action as
deemed fit.
2.5 The collecting branch will also generate separate printouts of the scrolls in
Form and summary in Form based on the type of tax (major head-wise) on a
daily basis from the challan data on its computer which has been transmitted to
the Income-tax Department. The same running serial number extending through
a financial year (1st April to 31st March), which was given to the scrolls
transmitted for the relevant day, prefixed by the appropriate abbreviation of the
type of tax (major head) concerned, will be printed on the scroll. The collecting
branch will in no case generate any printed scrolls or summary from data which is
changed in any manner from the data earlier transmitted to the Department.
Thus the scrolls generated by the branch will exactly match the scrolls generated
by the RCC from the data transmitted to the Department's TIN on-line by the
bank. Thereafter, the branch will prepare a set of computer printed summary and
receipts scrolls and attach with each scroll the physical challans arranged in
the same serial order in which they are entered in the scrolls. At the
beginning of the next working day, the receiving branch will forward the same to
the Nodal Branch for onward transmission to the ZAO.
2.6 Transmission of Error Records
In case of any error by the collecting bank branch in reporting the amount of
payment made by a taxpayer or major head of payment, the bank will transmit
the corrected information on-line to TIN through an error record, the format for
which will be as prescribed by the Income-tax Department. Rectification of the
errors in the amount and the head of account will also be reported to ZAO
through ‘Error Scroll” to be sent through Nodal branch. Only the amount of tax
payment as reported by the bank to the TIN will be accepted by the Income-tax
Department as the payment made by the taxpayer.
3. Procedure for Payment of Income Tax Refund Orders (ITROs)/ECS
3.1 Direct tax refund work is entrusted to only one branch of an authorized bank
generally Reserve Bank of India, State Bank of India or its Associate Banks at an
ITD centre / a District. The Refund Orders will be presented to the branch by the
taxpayer for transfer to his account with the same branch. Alternatively, it might
be received through clearing. The specimen signatures of the officers of the
Income-tax department who are authorized to draw refund orders will be sent to
the paying branches concerned in advance by the Income-tax authorities. The
specimen signature will be duly certified by an officer of the Income-tax
Department whose specimen signature is already on record with the branch. Any
change in the authorised official will be advised to the branch concerned
immediately. The relieved officer will attest the specimen signature of the
relieving officer. While passing the refund orders for payment, the passing official
should exercise utmost care apart from the precautions usually exercised by the
banks in connection with payment of Negotiable Instruments, the instructions
issued by Controller General of Accounts as well as Reserve Bank from time to
time. The payee is required to affix his signature in the space provided for
'Claimants signature' on the reverse of the Income Tax Refund Order (ITRO).The
procedure relating to Refund Advices will continue as at present except that

23
advices of paid ITROs and printed payment scrolls will no longer be sent by the
bank to the Income-tax Department.
3.2
As in the case of receipts, refunds are required to be classified by the
paying branch according to the type of tax under which the refunds are made.
Separate major head wise payment records will be maintained in respect of
payment of ITROs.
3.3
Direct tax refunds can also be credited directly to the taxpayer’s bank
account through Electronic Clearance Scheme (ECS) of RBI. In order to avail of
this facility, the taxpayer gives a mandate by mentioning type of his bank
account (Savings or Current), account number and bank branch code (9 digit) in
his Return of Income. After processing of the taxpayer’s Returns and
determination of the refund by the Assessing Officer, all taxpayer’s refunds (in
which credit through ECS has been sought) in the jurisdiction of an RCC are
automatically consolidated on the computer system at the RCC. All this refund
data is downloaded, encrypted and copied onto a magnetic media (floppy or
rewriteable CD) or transmitted electronically. This is sent by the RCC to the local
ZAO as well as refund issuing branch of RBI or SBI. After validating the data in
the file, the bank debits the Income-tax Department Account for the total amount
of the refunds and thereafter issues instructions through clearing to the different
local braches of the banks where the taxpayer’s accounts are located to credit
the taxpayer accounts with the amount intimated by the Department. This single
debit to the Department’s account appears in the payment (refund) data
transmitted by the bank to the Income Tax Department for that day. In case any
of these credits to the taxpayer’s accounts are not effected due to reasons like
closing of the account etc., the same is later accounted for by a separate minus
debit entry for ECS Return in the Income Tax Department’s account and is
intimated to the Income Tax Department through the payment (refund) data
transmitted for that particular day. The files in the electronic media (floppy or
rewriteable CD etc.) are returned along with the computer printed payment
(refund) scroll to the ZAO while the same data is transmitted online by the bank
to the Income Tax Department through the Income Tax Department’s Tax
Information Network (TIN).
4. Preparation of Payment (Refund) Scrolls
4.1 The procedure for preparation of payment scrolls will be the same as the
procedure applicable to receipts scrolls.
4.2 The scrolls will be made into set similar to the set relating to receipts except
that instead of the challans, the paid Refund Orders will accompany the scrolls.
The entire data regarding the paid refund vouchers will be transmitted
electronically by the paying bank to the Link Cell for onward transmission to the
Department’s TIN while the physical scrolls with the paid Refund Order will be
forwarded to the ZAO through the Nodal Branch. If the Nodal Branch is not locally
situated, all the above documents (receipt/payment scrolls etc.) should invariably
be sent by Registered Post.
4.3 In the case of ECS Refunds, the data will be transmitted on-line to the Link
Cell and subsequently to the Income Tax Department while the same ECS detail
on electronic media will be sent to the local ZAO by Paying Bank through the
Nodal branch

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5. Loss of Counterfoil by the taxpayer
5.1 In the event of loss of receipted challan counterfoil by the depositors, the
bank branches may, on receipt of a specific request in writing for issue of a
certificate of credit from assessees, issue the same to the depositor based on
their record after satisfying themselves about the bonafides of the applicant in
each case and may charge a nominal fee at its discretion. The certificate should
mention the challan details i.e. amount, bank name and branch, BSR Code and
Date of Deposit of cheque/cash, major head, challan serial number, date of
realisation of cheque /date of deposit of cash and Collecting branch scroll number
and date on which details of tax payment have been transmitted earlier.
6. Functions of Nodal Branch
6.1 Nodal Branch will be responsible for the prompt and accurate transmission,
accounting of the collections/refunds reported to it daily by all the receiving
branches under its jurisdiction (including its own receipts). It will also be
responsible for prompt remittance of the collections of all the receiving branches
linked to it (including its own collections) to the Government Account at RBI,
CAS, Nagpur. It will also be responsible for reconciliation of figures with the ZAO.
6.2 On receipt of on-line data regarding all the challans realised for a particular
day from the Collecting Branches, the Nodal Branch will take the following action
on day-to-day basis:
a.
It will collate the challan data on its computer system and transmit the data
in the format prescribed by the Income Tax Department to its Link Cell for
onward transmission to the Departments TIN on the same day after giving
a common Nodal Branch scroll number and date to all the challan records
being transmitted on that day.
b. It will also generate a copy of the summary and main scroll based on the
computer data in a floppy or other media (as informed by ZAO) and
transmit it to the ZAO on the next working day.
c. On receipt of the hard copy of the computer-generated Branch scrolls from
the collecting branch, the Nodal branch will validate that these computer-
generated branch scrolls exactly match the data transmitted earlier by the
collecting branches. It will consolidate these computer printed Branch
scrolls (with challans) received from all the branches including its own
along with the main scroll by stitching the scrolls together Major head-
wise. It will also generate a computer printout of the Major head-wise
Main scrolls and Summary. It will then forward these (with challans) to
the ZAO concerned on a daily basis.
d. Second set of scroll prepared in the same manner without challans as
discussed at (c) above will be retained by the Nodal branch for its record.
e. The Nodal branch will also similarly generate computer printed separate
main scrolls for payments (i.e. refunds), and forward them along with the
paid ITROs to the ZAO. It will also forward ECS refund details on
electronic media to the local ZAO. The refund data (in respect of paper
ITROs and ECS refund) will be transmitted on-line by the Nodal Branch to
TIN through the Link Cell. It will retain the advice/advices of the paid
ITROs.

25
f. During the first 15 days in April every year, the nodal branches will
transmit and prepare two separate sets of scrolls – one normal scroll
pertaining to April transactions and the other one pertaining to March
transactions (which means scrolls of cheques / drafts / ITROs tendered
and cleared upto 31st March by receiving branches and sent to the nodal
branch subsequent to 31st March but before 15th April) - these will be
scrolled by nodal branch as March residual account. The nodal branches
will intimate the link cell at Nagpur for inclusion of these transactions as
March transactions. The nodal branches will send another scroll for April
transactions prominently indicating the month of account. Any
cheque/draft tendered on or before 31st March and realised on or after 1st
April will be treated as part of the April transactions. However, in light of
the instruction that data for all challans for which payment has been
realised on a given day should be transmitted online to the Income Tax
Department on the same day, separate March residual scroll should only
be needed in exceptional cases.
g. The nodal branch will pass on the consolidated amount accounted by it to
its Link Cell on day-to-day basis.
7. Crediting the tax collection to Government Account
7.1
The Nodal Branch acts as a pooling centre for all the receiving branches
coming under its control and it is responsible for reporting of the transactions
(along with all the related documents i.e. Challans and scrolls) to the ZAO. It is
also responsible for transmitting the challan data for all these transactions to its
Link Cell at Nagpur for onward online transmission to the Income Tax
Department as well as for crediting the amount collected to Reserve Bank of
India (Central Accounts Section or CAS), Nagpur.
7.2
The Nodal Branch will prepare a daily memo and send it on a daily basis
to its Link Cell at Nagpur (GAD, Mumbai in case of SBI) which in turn will make a
daily settlement with RBI, CAS, Nagpur.
7.3
The Link Cell of banks at Nagpur will consolidate the challan data received
from the Nodal Branch for transmission to the Department's Tax Information
Network (TIN) and will also monitor the daily receipts and check the accuracy of
the daily memos received from the Nodal Branches. The Link Cell will then
transmit the daily memos to CAS, RBI, Nagpur.
7.4
The Nodal Branches of the banks will carry out monthly reconciliation with
ZAOs of the amount settled by them with their Link Cell at Nagpur. On the basis
of their records the ZAOs will verify the statements received from the Nodal
Branches both major head-wise and Nodal Bank-wise. In case of any
discrepancy, the Nodal Branch will carry out the corrections immediately and
adjust the difference in the amount already credited / debited to the CBDT’s
account through its Link Cell at Nagpur under information to the ZAO.
7.5
For the purpose of final reconciliation of the transactions with ZAOs and
the Link Cell, the CAS, RBI, Nagpur will generate a monthly statement and
furnish the same to ZAO and the Link Cell of the banks. RBI, CAS, Nagpur will
furnish by 20th of the following month, a monthly analysis indicating major head-
wise receipts / refunds etc. to the CCA, CBDT.

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8. Payment of interest on delayed transfer of tax collections
8.1 The tax collections effected by the designated branches of the authorized
banks have to be credited to the Government Account, promptly on day-to-day
basis. The maximum number of days allowed for crediting tax collections to
Government Account at CAS, Nagpur is as under:
i. T+3 working days for all banks except private sector banks
ii. T+3 days for private sector banks and IDBI Ltd
8.2 If there is any delay beyond the period prescribed above, the banks are
liable to be charged interest for delayed period. The interest for delayed
remittance as mentioned above is to be quantified and collected from the
defaulting bank by the ZAOs. The rate of interest to be charged is Bank Rate as
prevailing (which is generally notified biannually on May 1 and November 1) plus
2% or as decided by Reserve Bank in consultation with CGA from time to time.
9. Accounting of "March" transactions
9.1 Reserve Bank, Central Office, Mumbai will issue in the month of February
each year special instructions to all banks collecting direct taxes regarding the
procedure to be adopted in accounting the March transactions.
9.2 The Nodal banks will be receiving scrolls relating to March of the previous
Financial Year in April of the current year. In order to account for the entire
collections of March in the same financial year the Nodal banks have to follow the
following procedure during the month of April:
The nodal banks have to prepare two sets of separate scrolls - one pertaining to
March residual collections (payments realized from taxpayer’s account before
31st March) and another for April transactions during the first 15 days in April.
They should ensure that all the tax collections made by the receiving branches
upto 31st March are accounted as “March Residual Transactions” and should
not be mixed up with the transactions of April which fall in the financial year. The
main scrolls for March transactions prepared from 1st to 15th April are to be
distinctly marked as “March Residual”.
9.3 It may also be noted that all the cheques / amount realized on or before 31st
March should be treated as transactions relating to the current financial year and
should be accounted for as such under the head “March or March Residual
Transactions” in the current financial year.
9.4 While reporting to their Link Cell in Nagpur, the Nodal banks should send
two sets of figures distinctly showing March Residual and April Transactions
separately upto 15th April.
9.5 The date-wise monthly statements should also be prepared in two sets, one
pertaining to March Residual Transactions and another relating to April
Transactions.

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10. Special arrangements during the month of March every year
10.1 The branches should follow the procedure explained in the earlier
paragraphs meticulously and ensure that the collections made towards direct
taxes are passed on promptly for credit to Government Account through the
Nodal Branch / Link Cell. However, during the second fortnight of March
every year, wherever the receiving branches and Nodal branch are situated
locally, a special messenger system should be introduced by the receiving
branches. All efforts may also be made to provide the collection figures on daily
basis to the ZAO during the second fortnight of June, September and December
every year, for onward transmission to the Government for monitoring, estimates
etc.
11. Monitoring Committee - holding of periodical meetings
11.1 For the smooth functioning of the revised scheme for collection and
accounting of direct taxes by the Authorised Banks, the Monitoring Committees
consisting of officials from Nodal Banks/local authorities of the banks, ZAO and
I.T. Department will be formed at every Zonal Accounts Office centre. The
Committee will meet half-yearly and discuss various issues connected with direct
tax work such as accounting, scrolling, reporting, remittance and reconciliation
etc. and make efforts to sort out the problems at its own level. Further, annually
there will be a special Monitoring Committee meeting in which very senior
officials from CBDT, RBI, I.T. Department and banks will participate and redress
the various problems being faced by the banks, ZAOs and I.T. Department in the
fields. Banks will ensure that the necessary follow-up actions are taken on the
Minutes of such meetings.
12. Redressal of public grievances
12.1 Each Authorised Bank should have an effective procedure for dealing with
public complaints at the branches rendering service to Government Departments
or members of the public as prescribed, from time to time. In case the bank
detects a mistake in reporting of a tax payment or the major head of tax payment,
either suo moto or being brought to its notice by the tax payer, the bank will
promptly transmit the error record (as described earlier at paras 2.6 and 7.4) to
TIN. This is imperative as the Income Tax Department will give credit to a
taxpayer’s on the information transmitted by the bank to TIN.
****

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Annex II
OLTAS
User Manual for File Segregation Utility (FSU)
Introduction
The FSU will be used by banks to generate a valid file from invalid input file and
corresponding error file. This user manual will enable the bank users to better
understand the functionalities provided in this File Segregation Utility.
Intended Users:
This manual is intended for the Link Cells of banks participating in OLTAS.
Conventions used
Detailed information about each field or button is available in the Field Description table
following every task.
1. Overview
FSU in a utility which helps in generating a valid OLTAS file by removing the erroneous
records. If you have an OLTAS file and the error file corresponding to it, this utility will
help you to get rid of the erroneous records and make a new correct file. It removes the
rejected records by reading the error file and generates a new file consisting valid
records only with auto-generated RT04 records. This correct file can be uploaded to
OLTAS site. All the rejected records are separated and kept in other file for your
reference.
2. Functionality
When you open the SPECIAL_FVU.exe file a utility will be seen as below.
Figure 1

29
The utility contains name of utility at the top, buttons for minimizing and closing the utility,
four text fields and four buttons named “Browse”, a start button and a cancel button. A
copyright message and version number will also be visible.
The user is required to enter valid inputs in all the four text fields described below.
A.
Input Base File:
Give the full file path of the base file. This base file is the file which has got rejected due
to some errors. You can select the file by clicking on browse button. It will show you an
‘open’ box as displayed below (Figure 2). Browse to the required folder, select the file
and then click open.
Input file name should be in “ddmmyyfv.bnk” format only.
Figure 2
File extension should contain valid bank code.
B.
Input Error File:
This is the error for the Input base file. (The one selected in step 1) The error file can be
downloaded and saved from OLTAS site. You can also use the error file generated by
OLTAS link cell utility. You need to give the full path of the error file. The browse button
on the right hand side can be used as explained above. The error file contains the file
name for which errors are found. This name should match with input base file. User
should not change this file. Also if the correct error file is not used, following message
will be shown and utility will get stopped (Figure 3).
There is no validation for name of the input error file.

30
Note : Output valid file will not get generated correctly if any one out of two input files
has got tampered. Also Error file generated from FVU or obtained from OLTAS site is
acceptable. NO OTHER formats should be used, as they may give wrong results.
C.
Output base file:
This is the output valid file which can be uploaded to OLTAS site or validated through
FVU. Full path of the file needs to be specified. The filename can be same as input
base file name if the location is different else it will get overwritten to the input base file.
Use browse button for browsing to required folder and then enter the required filename.
The extension of the input base file and output base file should match.
a.
Field
MAJ_HD_CD,
TOT_NO_OF_RFND,
TOT_NO_OF_CHLN,
TOT_NO_ERR_RFND, TOT_NO_ERR_CHLN, RFND_TOT_AMT, CHLN_TOT_AMT in
RT04 are calculated from the records data present in output valid file.
b.
No_Of_Nodal field will be calculated from the records data present in Output
Valid File i.e. distinct ZAO Codes present in Output Valid File.
c.
Transmission date for every RT04 will be same as ddmmyy part of the Output
Valid File Name.
d.
Field RFND_DEBIT_DT of RT04 is kept BLANK.
e.
In a particular RT08 R / N combination, if there is error in any of the records, both
the records will be rejected and put into the Output Error File.
The output base file name should be in format “ddmmyyfv.bnk”
D. Output error file :
The utility will put all the rejected records in this file. User need to give the full path for
this file. There is no validation for the name of this file.
Start Button:
After entering valid filenames in all the four fields as above, click start button. A
message will be shown after successful completion of the process.
Cancel Button:
Use Cancel button to close the utility.
…………………………………..

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Annex III
Format for Nodal Branch Daily Main Scroll (Receipts)
1
NODAL BRANCH
SCROLL DATE
(DD/MM/YYYY)
2
BSR CODE
3
DATE OF
RECEIVING
BRANCH SCROLL
(DD/MM/YYYY)
4
TOTAL TAX
AMOUNT
5
TOTAL NO. OF
CHALLANS
6
DO-ID
First six fields
#
MAJOR HEAD
#
AMOUNT
#
NO. OF CHALLANS
Block
#
MAJOR HEAD
#
AMOUNT
#
NO. OF CHALLANS
Block
#
MAJOR HEAD
#
AMOUNT
#
NO. OF CHALLANS
:
:
:
This block (shown above) will be repeated for as many times as no of tax heads
are available.
NOTE:
1) The record for one receiving branch should be contained in one line and
values must be comma separated.
2) Carriage return or linefeed [i.e. ENTER KEY (↲)] indicates the end of the record for
one receiving branch.
3) Sequence of block (majhd, amt, no_challan) is not necessary but increasing order is
preferable.
4) Example:
First six fields
block
block
block
30/11/2005, 0230001, 25/11/2005, 6600, 22, PNE, 0020, 200, 2, 0021, 100, 1, 0024,
300, 4, 0026, 400, 2, 0031, 500, 1, 0032, 600, 2, 0033, 700, 1, 0034, 800, 1,
0070, 900, 1, 0036, 1100, 5

32
Detailed example
First six fields
block
block block
13/11/2005, 0000455, 12/11/2005, 5775, 18, PNE, 0020, 1525, 6, 0021, 200, 2, 0023, 100, 1, 0026, 300, 2, 0031, 600, 1,
0032, 750, 2, 0033, 550, 1, 0034, 800, 2, 0070, 950, 1
13/11/2005, 0003861, 12/11/2005, 9950, 17, PNE, 0020, 3500, 5, 0020, 2250, 3, 0023, 300, 1, 0026, 400, 1, 0031, 500, 1,
0033, 600, 2, 0032, 700, 1, 0034, 800, 2, 0070, 900, 1
13/11/2005, 0004618, 11/11/2005, 640112, 22, PNE, 0020, 629367,20, 0021, 10745, 2
13/11/2005, 0230011, 11/11/2005, 47071, 2, PNE, 0020, 47071, 2
13/11/2005, 0230116, 10/11/2005, 304648, 20, NSK, 0020,26942, 2,0021, 277706, 18
13/11/2005, 0230004, 13/11/2005, 408134, 16, NSK, 0020, 407190, 15, 0021, 944, 1
5) If nodal bank is sending the scrolls of two different dates for the same receiving
branch in one DRS then their entry should be two different lines in the DRS file as
shown below:
14/11/2005, 0002053, 12/11/2005, 5775, 18, PNE, 0020, 1525, 6, 0021, 200, 2, 0023, 100, 1, 0026, 300, 2, 0031, 600, 1,
0032, 750, 2, 0033, 550, 1, 0034, 800, 2, 0070, 950, 1
14/11/2005, 0002053, 13/11/2005, 9950, 17, PNE, 0020, 5250, 6, 0023, 500, 2, 0024, 300, 1, 0025, 400, 1,
0031, 500, 1, 0033, 600, 2, 0033, 700, 1, 0034, 800, 2, 0070, 900, 1
14/11/2005, 0002034, 13/11/2005, 408134, 16, NSK, 0020, 407190, 15, 0021, 944, 1
➢ Observe first two lines of above DRS in which both lines contain same nodal
branch scroll date and BSR code, which is a must in this case, but different
details.
➢ Date of receiving branch scroll is different which must be lesser then nodal
branch scroll date.
➢ Third line is regular row for other branch of the same nodal bank.
6) DATE: is date in DD/MM/YYYY format.
BSR CODE: is 7-digit numeric code.
DO-ID: is 3-digit alpha code.
MAJOR HEAD: is 4-digit numeric code.
AMOUNT and NO OF CHALLAN are numeric values.
…………………

33
Annexure-A-IV-I
Draft proforma of computer generated receipts
to be issued by banks to taxpayers
Computer generated receipt
(to be issued by collecting bank branch to depositor of direct tax for deposit of Tax
Deducted at Source in Government account against challan form No.281)
Name of the bank collecting tax
Full name of deductor
TAN of deductor ( 10 characters )
Amount deposited :
(i) Income Tax
(ii) Surcharge
(iii) Education Cess
(iv) Penalty
Total amount deposited : (in figure )
Mode of deposit of tax (by cash / debit to account/ by cheque
bearing No.)
Date of encashment of cheque (dd/mm/yy)
On account of Income Tax Deducted / Collected from
companies (0020)/ Other than Companies (0021)
Minor head –Type of payment-(TDS/TCS deducted/collected
by deductor OR demanded by department)
200/400
Nature of payment from which tax has been deducted or
collected –(Give Section code)
Assessment Year (yyyy-yy)
Challan Identification number (CIN)
BSR code of collecting bank branch
( 7 characters )
Date of tender of cheque ( dd /mm /yyyy) ( 8 characters )
Challan Serial Number
( 5 characters
)
Signature & seal of authorized signatory of collecting bank branch

34
Annexure-A-IV-II
Draft proforma of computer generated receipts
to be issued by banks to taxpayers
Computer generated receipt
(to be issued by collecting bank branch to depositor of direct tax for deposit of Tax
Deducted at Source in Government account against challan form No.280)
Name of the bank collecting tax
Full name of taxpayer
PAN of taxpayer ( 10 characters )
Amount deposited :
(i) Income Tax
(ii) Surcharge
(iii) Education Cess
(iv) Penalty
Total amount deposited : (in figure )
Mode of deposit of tax (by cash / debit to account/ by cheque
bearing No.)
Date of encashment of cheque (dd/mm/yy)
On account of Income Tax Deducted / Collected from
companies (0020)/ Other than Companies (0021)
Minor head –Type of payment
Assessment Year (yyyy-yy)
Challan Identification number (CIN)
BSR code of collecting bank branch
( 7 characters
)
Date of tender of cheque ( dd /mm /yyyy) ( 8 characters )
Challan Serial Number
( 5 characters
)
Signature & seal of authorized signatory of collecting bank branch

35
Annex IV
How do I make online tax payment sitting at home/office?
Open a net-banking account with any of the banks listed above.
i. Go to website incometaxindia.gov.in, click on 'pay taxes on-line'.
ii. Fill in the required challan online. Help is available on screen as FAQ, downloads
etc.
iii. Make tax payment through net-banking account online.
iv. A challan counterfoil will be available instantaneously on the screen with CIN
(Challan Identification Number). The Challan Identification Number (CIN) on this
counterfoil should be quoted in Return of Income.
v. Print the counterfoil and also save it in the computer if possible.
vi. Check if your payment has reached the Income Tax Department at
http://tin.tin.nsdl.com/oltas/servlet/QueryTaxpayer.
✶✶✶✶✶✶✶✶✶✶✶✶✶✶✶✶
What are the advantages of paying taxes online
i. You can pay taxes from any location at any time through your net-banking
account
ii. Instant transfer of funds from your account.
iii. What you write on the e-challan will be directly sent to Income Tax Department.
Banks will not do any data entry.
iv. You can save/print the challan copy and the receipt copy.
v. As soon as your Bnak authorizes payment of the amount, you will receive a clear,
legible receipt/counterfoil from your bank.
vi. Transaction id of the e-payment transaction will be available to you in your bank
statement.
vii. You can check online if your money has actually reached the I-T department. For
this you have to go to Tax information Network website:
http://tin.tin.nsdl.com/oltas/index.html
and click the box
CIN Based View
For detailed information please go to: incometaxindia.gov.in PAY TAXES ONLINE
IMP: In case of refunds adjusted against arrear demand, the normal refund should be
attached with challan and sent to Bank by AOs as per earlier procedure.