CBDT provides ITR Filing Compliance check functionality for Scheduled Commercial banks

Last Updated On: Sept. 6, 2020, 12:33 p.m.



Central Board of Direct Tax in the exercise of powers granted under section 138(1)(a) of Income Tax Act, 1961. CBDT vide notification No. 71/2020 dated 31.08.2020 under sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Act has issued an order for furnishing information about IT Return filing status to Scheduled Banks.

As per data, people who are not filing Income Tax returns are withdrawing a huge amount of cash. To ensure filing of return by these people and to keep track of their cash withdrawal and to curb black money

From 1st July 2020 the Finance Act for the applicability of TDS for the non-filers, has further amended the Income-tax Act, 1961 to lower the threshold of cash withdrawal to Rs. 20 lakh and has also increased TDS at the higher rate of 5% on cash withdrawal exceeding Rs. 1 crore by the non-filers.


Verification of applicability u/s 194N:

Income Tax w.e.f 1st July 2020, has already provided a functionality “Verification of applicability u/s 194N” for Banks and Post Offices.

Bank/Post Office through this functionality can get the applicable rate of TDS u/s 194N of the Income Tax Act, 1961 by entering the PAN of the person who is withdrawing the cash.

ITR Filing Compliance Check:

The Department has now released new functionality that is ITR Compliance Check which will be applicable to all Scheduled Banks to check the ITR filing status of the PAN’s in a bulk mode.



  • Accessing ITR Filing Compliance Check:

The Principal Officer & Designated Director of SCBs, who are registered with the Reporting Portal of Income-tax Department after logging with their credentials into the Reporting Portal shall be able to use the functionality. After successfully logging in, a link to the functionality “ITR Filing Compliance Check” will appear on the home page of the Reporting Portal.


  • Preparing request (input) file containing PANs:

PAN details can be downloaded by clicking on the “Download CSV Template” button on the “ITR Filing Compliance Check” page. PANs, for which IT Return filing status is required, are required to be entered in the downloaded CSV template. The current limit of PANs in one file is 10,000.

  • Uploading the input CSV file:

The Input CSV file may be uploaded by clicking on the Upload CSV button. While uploading, “Reference Financial Year” is required to be selected.

Reference Financial Year is the year for which results are required. If the selected Reference Financial Year is 2020-21 then results will be available for Assessment years 2017-18, 2018-19, and 2019-20 the uploaded file will be reflected with the status.

  • Downloading the output CSV file:

As soon as after the processing is done, a CSV file containing IT Return Filing Status of the entered PANs will be available for download, and “Status” will change to Available. Output CSV file will have PAN, Name of the PAN holder, IT Return Filing Status for the last three Assessment Years.

After downloading the file, the status will change to Downloaded and after 24 hours of availability of the file, the download link will expire and status will change to Expired.


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