TAX INFORMATION NETWORK (TIN)
Income Tax Department has set up a Tax Information Network (TIN) as a repository of important tax related information. National Securities Depository Limited (NSDL) hosts TIN.
TIN receives on behalf of the tax administration, all returns of tax deduction at source (TDS) & other information for digitization into a central database. TIN receives online information on collection of taxes from the banks through "Online Tax Accounting System" (OLTAS), which also flows into the central database.
TIN matches TDS returns from the deductors with the collection details from the banks (through OLTAS). On the basis of this matched data a PAN wise electronic ledger account is prepared with the details of tax credits. This PAN ledger (called Form 26 AS) is made available to the taxpayers so that they can verify whether the deductors have deposited the tax in a timely fashion. The taxpayers also have the facility of accessing the TIN system to ascertain tax payments made by them or deducted on their behalf through Form 26AS.
The digitized information is downloaded to the National Computer Center of the Income Tax Department for further processing.
TIN has three key sub-systems.
1. Electronic Return Acceptance and Consolidation System (ERACS) which consists of an infrastructure for interface with the taxpayers. A nation wide network of TIN-Facilitation Centers (TIN-FC) and a web-based utility for upload of electronic returns of TDS & Tax Collection at Source (TCS) and Annual Information Return (AIR) to the central system of TIN has been set up. Deductors can also the view the status of quarterly statements filed by them through the Quarterly Statement Status.
2. 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.
3. Central PAN Ledger Generation System (CPLGS) which is the central system that consolidates for each PAN:
- Details of TDS/TCS on its behalf which is obtained by matching the TDS/TCS returns submitted by the deductors/collectors with the tax deposit (challan) information from the banks;
- Details of the tax deposited (advance tax/self assessment tax) directly by the taxpayer with the bank;
Call Center: 020 2721 8080
Fax: 020 2721 8181
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