Guide for Assessing Officers to Pass Give Effect Orders in ITBA

Introduction

This article provides a detailed guide for Assessing Officers (AOs) on how to initiate and pass Give Effect Orders in the Income Tax Business Application (ITBA). It outlines the necessary steps, functionalities available, and resources for further assistance.

Steps to Initiate Give Effect Proceedings

1. Login to ITBA:

   • Navigate to the ITBA portal.
   • Select the 'Give Effect' module.

2. Input Case Details:

   • Enter the PAN, and the system will auto-populate the Name and Address.
   • Enter the Assessment Year (AY), Order type, and Order section.

3. Search Base Order:

   • Click on “Search Base Order”.
   • Select the base order from the provided list.
   • Choose the relevant Appellate/Reviewing/Adjudicating Authority.

4. Input Additional Information:

   • Click on “Search Order” and fill in the details including Order Date, Order Number, Date of Receipt by PCCIT/CCIT/PCIT/CIT, Date of Receipt by AO, and any Remarks.
   • Click on “Initiate” to commence the proceedings.

Passing Give Effect Orders on Assessment

The functionality for issuing Give Effect Orders on Assessment has been implemented in ITBA. The process for computation and order issuance will align with the procedures outlined under sections 143(3), 144, 147, 153A, and 153C of the Income-tax Act, 1961. For detailed instructions, refer to the training material available within the Assessment Module on the Portal.

Navigation Path for Web Service Orders

• Access the Give Effect Module:
  • Click on “Worklist”.
  • Select the relevant subject link; the current required action will be listed as “Pending for Income Computation”.

Initiating Computation

1. AOs can initiate computation by selecting either the “Latest Return” or “Latest Order” radio button.
2. Click on “Initiate Computation”.
   • If "Latest Order" is chosen, the data from the latest order will be migrated; if "Latest Return" is selected, the data from the last return will be migrated.

Completing the Computation

• After making necessary modifications, click on “Compute”. Upon receiving computation results from CPC-ITR, verify the results and proceed to pass the order. The steps remain consistent with assessments under sections 143(3), 144, 147, 153A, and 153C.

Modifying Interest Calculations

AOs may modify interest values under sections 234A, 234B, and 234C if they believe the system-calculated interest is incorrect. This modification requires approval from the Range Head.

Important Considerations for Passing Orders

• Passing of Give Effect Orders via web service is contingent on the base order being processed through the system. Should the base order be uploaded manually, subsequent orders must also be passed using the Manual Order Upload (MOU) functionality.
• The capability to pass Give Effect Orders in cases processed via MOU will be introduced shortly.

Future Implementations

Functionality to process Give Effect Orders under various assessments, including processing under section 143(1) and assessments under sections 143(3), 144, 147, 153A, and 153C for additional assessment years, is anticipated to be available soon.