Q.1      Who is an 'eligible employee' under the Scheme?

Ans.     A resident  individual who is deriving income from salary from an 'eligible employer' or DDO at any one of the specified cities to which the Scheme is applicable and has been allotted PAN.

Q.2      What about employees who have applied for PAN but have not been allotted one?

Ans.     Such employees are not eligible to participate in the Scheme. They must approach local Chief Commissioners of Income Tax for immediate allotment of PAN.  Instructions have been issued by Board for immediate clearance of pending PAN applications.

Q.3      What about employees who are 'Non Resident' or 'Resident but not ordinarily Resident'?

Ans.     Such employees are not eligible.

Q.4      Can an employee who has filed a return under this Scheme for one year opt out of the Scheme in later years?

Ans.     Yes.  Consent given in one year is valid for that year only.

Q.5      Is it necessary for 'eligible employers' to get themselves registered?

Ans.     No. 

Q.6      Should an employer have 50 employees with taxable income in each specified city for becoming 'eligible employer'?

Ans.     No. Such employees can be  working anywhere in the country.

Q.7      Is an employer having less than 50 taxable employees at one specified city though having more than 50 taxable employees throughout the country, eligible?

Ans.     Yes.

Q.8      What happens if some employees of an eligible employer are assessed at  cities other than the specified cities?

Ans.     Such employees will not be eligible.

Q.9      Can an employee having income from house property, other sources, capital gains etc., file his returns under the Scheme?

Ans.     Yes, provided he derives income from salary from an eligible employer or DDO, and fulfills the other conditions.

Q.10    Is a former employee  of an 'eligible employer' eligible for taking benefit of the Scheme?

Ans.     No.     

Q.11    What is the due date for filing Bulk Return (BR)?

Ans.     Same as the due date for filing of returns of income under Section 139(1) of the Income Tax Act, 1961.

Q.12    What about the time taken by the employer for preparing Bulk Return?

Ans.     For the purpose of the Scheme, the 'eligible employer' is in the capacity of an authorised representative of the employee.  Therefore, it has to be ensured by both of them that the Bulk Return is filed by the due date prescribed u/s 139(1) of the Income Tax Act, 1961.

Q.13    Who will be responsible for delay in filing of the return after it is handed over to employer?

Ans.     This is a matter between the employee and his employer who is acting in the capacity of his authorised representative for this purpose.

Q.14    What will be the implication of a Bulk Return filed after the due date?

Ans.     All returns of income included in that Bulk return shall be treated as having been filed late and relevant provisions of the Income Tax Act for late filing of returns shall apply accordingly.

Q.15    Can more than one Bulk Return be filed by an employer for the same Assessment Year before same Designated Assessing Officer?

Ans.     No.

Q.16    Who will be responsible for delay in cases where the Bulk Return is returned because the file is virus infected or corrupted?

Ans.     The employee, if the Bulk Return is returned before issue of acknowledgment on the Control Chart.

Q.17    From where BRPS would be available?

Ans.     From the offices of the concerned Chief Commissioners/Commissioners at the respective specified cities, as also Directorate of Income Tax (Systems), New Delhi. It will also be available on the web site at the address www.incometaxindia.gov.in.

Q.18    Can it be copied.  Is there a copyright or license fee?

Ans.     Yes.  There is no copyright or license fee.

Q.19    Please explain the case where employer is located at one specified city but has employees willing to take advantage of the Scheme, working and assessed at different cities - some of which are specified and some are not?

Ans.     Returns under the Scheme can be filed only by those employees who are assessed at any of the specified cities. The employer must generate separate Bulk Return for each specified city for which he has received the returns and file these before the respective Designated Assessing Officers together with the corresponding paper returns.

Q.20    What type of Media can be used for preparing Bulk Return?

Ans.     CD ROM of 650 MB capacity or 4 mm 2GB/4GB(90m/120m)  DAT Cartridge or 3.5" 1.44 MB floppy diskette.

Q.21    What is the hardware requirement for generating Bulk Return?

Ans.     A PC with Windows 95 or above, 32 MB or above RAM, with Pentium I processor or above having CD ROM drive or DAT drive or Floppy Drive.

Q.22    Which types of Returns can not be filed under the Scheme?

Ans.   (i)         Returns of income for any year earlier to Assessment Year 2002-03;

          (ii)        Return of income where no PAN or incorrect PAN of the employee has been quoted;

          (iii)       Return of income under section 158BC of the Income-tax Act;

          (iv)       Return of an employee having more than one employer during the relevant `Pervious Year';

          (v)        Return of employee who is not in receipt of his salary from the ‘eligible employer’ as on the last day of the 'Previous Year' ; and

         (vi)       A revised return of income where original return has not been filed under this Scheme.

Q.23    Can a revised return be filed under the Scheme?

Ans.     Only in cases where  the original return has been filed under the Scheme and is pending before the Designated Assessing Officer.

Q.24    What are the main advantages for an 'eligible employee' for opting to file his Return under this Scheme?

Ans.     (i)  No interface with the Department at the time of filing of returns / at the time of issue of refunds;

            (ii)  Faster processing  & speedy issue of refunds; and

            (iii) Assured service of documents including refunds.

Q.25    What are the main advantages for an 'eligible employer' for taking the responsibility of filing Bulk Return?

Ans.     The Scheme provides an opportunity to large organisations to help their employees in discharging their statutory obligations under the Income Tax Act.  The manhours thus saved by the employees would be a direct gain to the employer, besides the higher employee satisfaction.

Q.26    Who will be responsible for any mistakes/omissions in the Return?

Ans.     The employee will be responsible for any mistakes / omissions in the paper Return.

Q.27    In case of a mismatch between paper return & corresponding data in Bulk Return which data will be taken as authentic?

Ans.     Data on the paper return.

Q.28    What will be the date of filing of return for the returns included in Bulk Return for the purpose of calculation of interest etc.?

Ans.     Date on which the Bulk return is filed with the DAO, and acknowledgment on Control Chart is issued.

Q.29    What documents need to be enclosed with the paper return by the employee?

Ans.     All documents normally required to be filed with the Return of Income as per provisions of the Income Tax Act. Photocopy of PAN card or intimation letter should also be enclosed.

Q.30    Why should separate Bulk Returns, be prepared for employees of same employer assessed at separate specified cities?

Ans.     The assessment records and PAN data of the employees are at the stations where they are assessed.  It is necessary that their returns continue to be filed at the same station.

Q.31    What is the need of Control Chart?

Ans.     Control Chart gives the details of returns included in the Bulk return, for comparison of electronic data and paper return.  It is also needed for issue of acknowledgment of Bulk Return and the summary of  result of processing to the employer.

Q.32    What is the time frame for  issue of refunds for the returns filed under this Scheme?

Ans.     Such refunds shall be processed on priority. All attempts will be made to issue these within 6 months of filing of Bulk Return.

Q.33    How long should 'back up' of Bulk Return be preserved?

Ans.     Till the receipt of acknowledgment from the Designated Assessing Officer.

Q.34    Will acknowledgment of individual returns, be given to the employer at the time of filing of Bulk Return?

Ans.     Yes, these will be given  at the time of filing of Bulk return.  In case it is not possible to issue individual acknowledgments on the same day due to sheer volume of the returns, these will be given on  an appointed date not later than 10 working days after the date of receipt of returns.

Q.35    Will the employer be informed of the result of processing of Bulk Return?

Ans.     Yes.

Q.36    Is it necessary that paper returns be in the same sequence as the corresponding data on the Bulk Return?

Ans.     Yes.

Q.37    Can Bulk Return of same employer pertaining to different specified cities be put on the same computer media?

Ans.     No. It has to be put on separate computer media and filed in the respective specified cities.

Q.38    Can Bulk Return of different employers pertaining to the same specified city be put on the  same computer media?

Ans.     No.

Q.39    What is an 'identity slip' and 'stack cover'?

Ans.     Identity slips shall be put on individual paper returns while  'Stack Cover' will identify bundles of paper  returns being filed in a specified city. Both these get generated automatically from the BRPS.

Q.40    What is an 'identification label' for media?

Ans.     Identification label is to be put on computer media and will bear the following details:

            (i)         Name and TAN of the employer;

            (ii)        Name of specified city;

            (iii)       Assessment year;

           (iv)       Serial number of the unit/total number of units of the computer readable medium used;

            (v)        Number of employees whose returns of income are included in that unit.

Q.41    What is the difference between 'consent form' and 'mandate form'?

Ans.     In 'Consent Form' the employee will give his consent to the employer to file his return of income under this Scheme.  'Mandate Form' is regarding the option given by an employee to get refund through Electronic Clearing Scheme (ECS) of the RBI.

Q.42    Who has to file the 'mandate form'?

Ans.     Those employees who want to opt for getting their refund through Electronic Clearing Scheme (ECS) of the RBI.

Q.43    If I opt for Electronic Clearing Scheme, is it necessary that I have a bank account in the same city where the BR is being filed?

Ans.     Yes.

Q.44    In the case of Banks whether Regional office or Branches can be included in the definition of 'eligible employer', or whether Bulk Return is to be filed by the head office of Bank?

Ans.     The definition of 'eligible employer' includes Drawing & Disbursing Officer (DDO). If Regional Office or Branches have separate DDOs, they can file their own Bulk Returns of their eligible employees in the respective specified city.

Q.45    Can paper return of employees be printed from BRPS?

Ans.     No.

Q.46    What happens to a case where an employee has more than one employer during a year?

Ans.     Such employee is not eligible to participate in the Scheme.

Q.47    How will the returns filed under this Scheme be selected for scrutiny?

Ans.     In the same manner as returns filed otherwise.

Q.48    Will the returns filed under this Scheme be linked to Annual Return in Form 24 for issue of notices to non-filers?

Ans.     This Scheme is limited to the process starting from filing of a return to completion of action u/s 143(1)  of  the Income Tax Act,1961 including issue of refund, if any.

Q.49    Will there be a single designated A.O. for each specified city?

Ans.     No, there may be more than one DAO in some cities.

Q.50    Who will have jurisdiction over the case once processing of returns is completed?

Ans.     The  Assessing Officer having normal jurisdiction over the case.