Professional Documents
Culture Documents
e-Governance
An Overview
E-GOVERNANCE
eGovernance is a network of organizations to include government, nonprofit organizations, private-sector entities & Citizen Powerful tool to bring all government services at the doorstep of the common man at affordable costs Enables government to be more efficient, transparent, accountable in providing quality services to citizens, Offers an opportunity to get closer to the citizen and upgrade the quality and range of their services, anytime, anywhere, anyhow Introduces transparent procedures like eprocurement, online land records maintenance, property registration etc.
Service Delivery
Internal Efficiency
Community Participation
e-Government
e-Government - electronic government, also known as e-gov, digital government, online government, or connected government) is digital interaction between : I. a government and citizens (G2C), II. government and businesses (G2B), III. and between government agencies (G2G). IV.This digital interaction consists of governance, information and communication technology(ICT), business process re-engineering(BPR), and e-citizen at all levels of government (city, state/provence, national, and international).
Directorate of Incometax(Systems)directorate of income
Models of e-Government
The primary delivery models of e-Government can be divided into: Government-to-Citizen or Government-toConsumer (G2C) Government-to-Business (G2B) Government-to-Government (G2G) Government-to-Employees (G2E)
ICT
Information and communications technology usually called ICT, is often used as a synonym for information technology (IT) but is usually a more general term that stresses the role of telecommunications (telephone lines and wireless signals) in modern information technology. ICT consists of all technical means used to handle information and aid communication, including both computer and network hardware as well as necessary software.
Voice over Internet Protocol (Voice over IP, VoIP) is any of a family of methodologies, communication protocols, and transmission technologies for delivery of voice communications and multimedia sessions over Internet Protocol (IP) networks, such as the Internet. Other terms frequently encountered and often used synonymously with VoIP are IP telephony, Internet telephony, voice over broadband (VoBB), broadband telephony, and broadband phone using TCP-IP.
(Transmission control protocol)
BPR
Business Process Reengineering is the analysis and design of workflows and processes within an organization. A business process is a set of logically related tasks performed to achieve a defined business outcome.
management information systems Enterprise resource planning, supply chain management, knowledge management systems, Human Resource Management Systems and customer relationship management.
Business Process Reengineering is also known as Business Process Redesign, Business Transformation, or Business Process Change Management
Business process reengineering (BPR) began as a private sector technique to help organizations fundamentally rethink how they do their work in order to dramatically improve customer service, cut operational costs, and become world-class competitors
Fibers are used instead of metal wires because signals travel along them with less loss and are also immune to electromagnetic interference
NCC at Delhi & RCCs at Delhi, Mumbai & Chennai Offices linked to respective RCC through dedicated leased lines RCCs linked to NCC through dedicated leased lines
for government
National Academy of Direct taxes, NADT
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E-Services to taxpayers
e-filing of Income tax return e-payment of taxes Tax Information Network (TDS/OLTAS/AIR) Refund Banker Scheme PAN/TAN allotment Income Tax Department Website Central Processing Centres
National Academy of Direct taxes, NADT
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E-Payment of Taxes
Instant payment of direct taxes eliminates requirement to physical approach to the banks for payment Instant generation of CIN-eliminates possibilities of mis-match in CIN particulars Available at www.incometaxindia.gov.in and www.tin-nsdl.com.
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Incometaxindia.gov.in
All forms
Internet connectivity
Intermediaries
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THE SI Initiative
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Salient Features
Anytime anywhere computing. Jurisdiction-free filing / processing Higher availability of computer resources. Better management of Application software National helpdesk
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Client
Database
Server
Client
Application Server
Database Server
Internationally all large organisations have adopted 3 tier architecture. In india, Banks, Insurance companies, MNCs etc are adopting this efficient model.
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2-Tier Architecture:
Delhi - NCC
Other 33 RCC
Communication Room
RCC Baroda
ITD Users
Disaster Recovery
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ITD Users
In a three-tier architecture, the data and applications are split onto separate servers, with the server-side distributed between a database server and an application server. The client is a front end, simply requesting and displaying data. The application server is capable of replying all queries relating to application and it will hit database only for database queries/insertions hence this system is faster than 2-Tier.
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Different layers
The user interface runs on a desktop PC and uses a standard graphical user interface (GUI), Functional process logic may consist of one or more separate modules running on a workstation or application server, the middle tier may be multi-tiered itself An RDBMS on a database server or mainframe contains the computer data storage logic.
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Advantages of a three-tier architecture It is easier to modify or replace any tier without affecting the other tiers. Separating the application and database functionality means better load balancing. Adequate security policies can be enforced within the server tiers without hindering the clients
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Citrix Client
Web Browser
Web browser
NSDL / UTI
VPN
Fire Wall Farm of Citrix Server Fire Wall FTP Server Load Balancer Authentication Server Oracle HTTP Servers
Error Files Back to Source
BCP Site
DR Site
UTI - PAN
OLTAS
OLTAS NCC
TCS maintains:-
NCC contains procedures and admin information of ITD. RCC contains data of all the RCCs and takes parameters from NCC.
Server
Server
NCC
DB
Data Center
Server
DT01-LBS
DB
User
User
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RSA TOKEN
(Remote Security Authentication)
BCP
RSA
USER
PDC
Rivest, Shamir & Adliman
National Academy of Direct taxes, NADT
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TAXNET Project
Presently 709 Offices are connected to the National Data Centre.
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Advantages of e-filing
Quicker time to revert on corrections or refunds Direct window to citizens to query the Department, and to provide feedback
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Tax Information Network (TIN) is an initiative by the Income Tax Department to modernise the system using Information Technology
Tax deductionsTDS
DEDUCTOR
TAX PAYER
TIN - FC
DIRECT UPLOAD
OLTAS
(BANKS)
CENTRAL SYSTEM
ERACS-Electronic Return Acceptance and consolidation system
TIN VIEWS
ITD VIEW
National Academy of Direct taxes, NADT
Central PAN Ledger Generation System (CPLGS) which is the central system that consolidates for each PAN :
details of TDS/TCS submitted by the deductors/collectors with the tax deposit (challan) information from the banks; details of the tax deposited directly by the taxpayer with the bank;
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FUNCTIONING OF UTI
PAN PROCESSING (except allotment) PAN/TAN to be validated
PAN- AAPPS3348K
4th alphabet - Status
TAN- NGPC02235C
NGP - Area code 4th alphabet - 1st Charector of Surname 10th alphabet check digit
National Academy of Direct taxes, NADT
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https://tin.tin.nsdl.com/pan/index.html
(if apply through NSDL)
Apply online
https://tin.tin.nsdl.com/tan/index.html
OLTAS- PROCESS
Taxpayer Tax Collecting Branch Nodal Bank Branch Reconciliation Regional Data
Bank Link Cell (Nagpur)
Challan
ZAO
Regional Data
What is OLTAS
Procedure for acceptance of direct taxes and accounting procedure Four types of New Challans with single copy ITNS 280 ITNS 281 ITNS 282 ITNS 283
National Academy of Direct taxes, NADT
WHAT IS OLTAS
Procedure for acceptance of Direct taxes and accounting procedure Four types of New Challan with single copy ITNS 280 (Violet in color) 100 Advance Tax 300 Self Asmnt Tax 400 Regular Tax 102 Surtax 106 - Tax on Distributed profits of Domestic Companies 107 Tax on distributed Income to Unit Holders ITNS 281 (TDS/TCS 200/400) (Blue in color) ITNS 282 (Interest Tax (024) , Hotel receipts (023), estate duty (031), W.T. (032),
Gift Tax (033), Other Tax (028)). Sub Head{100, 400, 300}
ITNS 283 ( Banking Cash Transc. (036), Fringe Benefits Tax (026)). Sub head
{100,300,400}
The CIN is identifiable from the new bank seal that is affixed on the challan and the taxpayers tear-off Bank Seal acknowledgement Bank Branch Name: Taxpayers are not required to enclose challans with their BSR Code: return Deposit Date:
Taxpayer will only quote CIN while completing returns as proof of tax payment
Serial No.: (Space for initial of receiving official)
If the CIN is invalid or not reported then no credit of prepaid taxes would be given
Want to file the return of Income? File it online Few steps only
Registration
Login
To get acknowledgement
ITR V is sent by mail (for this, e-mail id is mandatory for e-filing) or Print ITR V from my account-> my return.
REFUND STATUS
Status of refund can be seen online.
http://tin-nsdl.com
Pre-requisites
Register online (http://tin-nsdl.com)
https://onlineservices.tin.nsdl.com/TIN/JSP/security/Login.jsp
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Transacting party data with PAN will be collated across all AIRs on All India basis by TIN and populated on Transaction Statements
Identifying non-filers
Computerized selection of cases for scrutiny Tool of investigation in cases selected for scrutiny
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Refund Banker
State Bank of India to act as Refund Banker for Income Tax Department. Once refund is processed by A.O., cheques/ECS to be issued by Cash Management Product Department, SBI, Mumbai. Use of core competence of Banks in mass transfer of funds. Taxpayers grievances about refunds not being issued despite processing taken care of Audit trail of processing of returns and issue of refunds and encashment maintained Requirement of physical handling of refund cheques and writing and despatching them taken care of Bogus refunds taken care of Feedback to the assessee about the status of the refund
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Benefits to stakeholders
TAXPAYERS.. Comprehensiveviewofincomefromallthesourcesfromwheretaxhasbeend educted/collected; Taxpayerisawarethathewouldbeeligiblefortaxcreditsasperthe26ASstate ment.Therefore,obtainingTDScertificatefromeachdeductornotrequired; PreparationoftheReturnofIncomeiseasierasallincomereflectedatoneplac e; Incaseofmismatchbetweentaxdeductedandtaxcreditreflectedinsuchstat ement,timelycorrectiveactioncanbeinitiated; Ifallthetaxcreditsarereflectedinthestatement,taxpayercanfileereturnandgetspeedyrefund; UtilityofdownloadingtaxcreditsdirectlyintotheIncometaxReturnshortlypos sible
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utilisation.
Outsourcing of record management
National Academy of Direct taxes, NADT
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Project Status
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PAN interface with applicants outsourced w.e.f. July 2003 to UTITSL (Unit Trust of India Technology services) and then to NSDL (National security Depository ltd.) 3800 PAN application collection centres 1.59 crore PANs allotted in FY 2008-09 Average time to issue new PAN cards- 15 calendar days No. of PAN holders as on 31.10.09- 8.9 crore Ayakar Sampark Kendra (ASK) website provide grievance resolution mechanism
Directorate of Incometax(Systems)directorate of income
PAN- Status
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Duplicate PANs
Income-tax Act permits one person to have only one PAN ITD application detects duplicate PAN applications using phonetic matching software Sometimes applicants give particulars in different manner in subsequent applications
with initials/with or without middle names/different sequence/different DOB/ etc. not detected by phonetics and duplicate PAN allotted
This could be deliberate or inadvertent Duplicate PAN compromises effort of the Department to create a unique profile of a person
National Academy of Direct taxes, NADT
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C & CE Code
DGFT= PAN + 99999 CEA = PAN + 99999 (Central Excise Assessee code)
ASSESSEE INFORMATION SYSTEM (AIS) ASSESSMENT SYSTEM (AST) INDIVIDUAL RUNNING LEDGER ACCOUNTING SYSTEM (IRLA) TAX ACCOUNTING SYSTEM (TAS) TAX DEDUCTED AT SOURCE SYSTEM (TDS) MAN POWER MANAGEMENT SYSTEM (MMS) ENFORCEMENT SYSTEM (EFS) FINANCIAL MANAGEMENT SYSTEM (FMS) PHYSICAL RESOURCE SYSTEM (PRS) PAYROLL SYSTEM (PAS) MANAGEMENT INFORMATION SYSTEM (MIS)
National Academy of Direct taxes, NADT
Thank You
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