Calling of Application from Retired officers for the post of Member DRC, the last date of submission is 28.10.2023


What is meant by migration of PAN ?

When an assessee shifts his permanent residential address from one state to another, it is necessary to get his PAN migrated to the new Assessing Officer. This will enable the new A.O. to process the return filed by the assessee as per his new address.

How can I come to know the jurisdiction of my new A.O. ?

Jurisdiction of the new A.O. can be viewed on the official website in the column ‘Field Offices’ of various states wherein Designation and contact numbers of the officers are mentioned. For people serving in the Armed Forces, the PAN is usually allotted as per their office address or the current place of posting. However, after retirement, the PAN should be transferred to the jurisdictional A.O. in their hometown or the state where they settle after retirement

What is to be done for migrating my PAN:

An application has to be made to the AO having current jurisdiction over the PAN to migrate the same to the new A.O. The process of PAN migration involves entering of PAN transfer request by the destination A.O. and its acceptance by the source A.O.(in whose jurisdiction the PAN lies presently). If transfer request is allowed by the source A.O., the PAN transfer request then reaches source Commissioner of Income Tax for his confirmation. Unless source officer accepts the transfer request, PAN remains stuck in the transfer process. Unless the PAN gets migrated, the destination A.O. cannot do anything with the return filed by you

How will I come to know that my PAN has migrated to the new A.O.?

Current status of the jurisdictional A.O. of the PAN can be verified from the website from the column “KNOW YOUR JURISDICTIONAL A.O.”


How should I keep track of the refunds due to me ?

An assessee can easily view the status of his tax refunds on the website . No login is required for this purpose. You just have to click ‘status of tax refunds’ and select the desired A.Y. The details of tax refunds generated for paper returns as well as e-filed returns are available at the website. The details will be available only if a refund has been determined in your case.

What kind of status is visible ?

Either of the following statuses is displayed:

  • the refund has been en-cashed / directly credited in the account

  • the refund order was not delivered due to incorrect address / home being locked

  • the refund has been delivered but not encashed and as such the cheque has become barred by limitation and cannot be encashed. In such cases, the assessee has to contact his A.O./PRO.

How can I know the status of processing of my returns filed manually?

The status of the processing of ITRs filed manually can be ascertained from the Office of the PRO, DT-01, C12, Pratyakshkar Bhawan, Bandra Kurla Complex, Mumbai 400051. CONTACT NO 26571792.


If I receive an intimation u/s 245 from the Department, what shall I do ?

The intimation u/s. 245 informs the assessee that tax has remained to be paid by him for an earlier A.Y./s and it is proposed that the same will be adjusted against a refund which has been determined subsequently. The assessee is given a time of 10 days to respond to this intimation after its receipt. If an assessee does not agree to the demand shown to be outstanding for the A.Y./s mentioned for reasons that tax credit has not been given partially / fully, demand has already been paid etc., he has to file an application u/s. 154 of the I.T. Act, 1961. This is called a ‘Rectification application’ and should be accompanied with relevant / necessary details. The said application is to be addressed to the ‘ITO Rectification & Arrear Adjustment, CPC [DT-01], Mumbai, and must be submitted at the counter in ‘Aayakar Seva Kendra, C-13, Pratyakshkar Bhavan, Mumbai 400051. On submission, the assessee is given a Unique Identification Number (UID) which can be used for tracking the status of the application made.

If the assessee does not respond to the intimation u/s. 245 received by him within the stipulated time, the demand will be adjusted against the refund due to him for the year mentioned therein.


What do you mean by rectification and how should I go about it ?

If the result of the processing of return filed by the assessee for any A.Y. is in contradiction with the claim made by the assessee for any number of reasons like mismatch of T.D.S., wrong calculation, prepaid taxes not considered etc., then an application needs to be made u/s 154 of the IT Act 1961. The application should be in the prescribed format alongwith necessary documents like Form no 16, copy of return filed with statement of income, Form 26AS as downloaded by the assessee and other relevant documents as deemed fit. The Income Tax Officer(Rectification) for Salary Ward, DT-01, Mumbai are as follows :




ITO 28 [1] A F G H K 022-26570296
ITO 28 [2] B C W X Y Z 022-26570296
ITO 28 [3] D & E 022-26570488
ITO 28 [4] L N Q U V 022-26572910
ITO 28 [5] J O P 022-26572797
ITO 28 [6] R S T 022-26572911
ITO 28 [7] I M 022-26570220


There are changes in my address/name. How should I incorporate these in my PAN database?

Any kind of changes to be made in PAN database pertaining to Address, Date of Birth, Gender, Correction of misspelled names etc. needs to be done by the UTI or NDSL. Their addresses can be located from their website and


How can I claim refund on behalf of deceased assessee related to me in capacity of spouse, child, parents etc ?

If an assessee has expired before filing his return for a particular A.Y. then the legal heir can file a return on his/her behalf and claim the refund.

If an assessee has expired after filing his return for a particular A.Y. and the refund has been issued in his name, the legal heir can approach the PRO, DT-01, Mumbai along with necessary documents like attested copies of death certificate, Last Will, address and identity proof of the legal heir, NOC of other relatives in form of an affidavit etc. and submit his application for further action.


If I have claimed a refund on account of TDS and the same has not been determined while processing then what is the reason ?

If a claim of refund made by the assessee has not been accepted due to mismatch of T.D.S., the same could be due to mistake while filing of T.D.S. return by the deductor. In such cases, the assessee should bring it to the notice of the person / institution who has deducted the tax so that a correction or revised statement of TDS could be filed by them. This will result in reflection of correct tax deducted in the case in Form 26AS. After this, an application u/s 154 (rectification application) should be made for receiving credit for the T.D.S. claimed by which was not considered earlier. The application should be accompanied by proper support documents like Form 16 and 26AS etc.

Aayakar Seva Kendra (ASK)

What is Sevottam?

Sevottam is aimed at promoting “Excellence in Service Delivery” through implementation, monitoring and review of citizen’s charter and enabling receipt, redressal and prevention of public grievances. At the core of Sevottam is the Aayakar Seva Kendra (ASK) which is a one stop computerized shop for the taxpayers to obtain services promised by the Department in its Citizen’s Charter in a time bound manner. In order to achieve these objectives, Sevottam provides for a front office to be backed by re-engineered processes and a new outlook of the personnel so that grievances of taxpayers are not only redressed quickly but also eventually prevented. The first ASK was established at Pune in May 2009. At present there are 141 ASK in operation.

What is Sevottam?

Functionalities in Sevottam are:

  • Dak receipt: Daks of various categories like Appeals, Technical Document, Citizen’s Charter, Grievance, Exemption, Administration and others can be received through Sevottam. The due date for resolution of Dak is calculated on the basis of citizen’s charter. An acknowledgement slip with unique ASK acknowledgement number is also generated.

  • Return receipt: Paper returns can also be received through Sevottam. An acknowledgement slip with unique ASK ack number is also generated. This Return entry is automatically pushed to AST.

  • Pre-printed slips: During peak return filing days, Pre-printed slips can be generated in advance. Pre-printed slips generation facility is given to all AOs. Entry of such return can be done by AO as well as back desk users. These slips can be used for the return receipt purpose only. Entries against such returns can be done within 15 days.

  • Bulk lot acceptance: Bulk lot number can be generated when a person comes with a bunch of more than 5 returns. Entries against such returns can be done within 15 days.

  • Capture action on Dak: Sevottam captures information related to disposal of DAK/Grievance with dispatch and resolution details.

  • Enable KYC for out sourced person: A bio-data of out sourced person has to be fed into system. After approval from competent authority, Local administrator generates temporary user ID with password for the outsourced person. Out sourced person can log into Sevottam with limited predefined privileges.

  • Monitoring the status of Daks: MIS is available to supervisors to monitor the status of Daks pending/resolved by section diary officers.

  • Information centre: Sevottam provides status of Dak, Return and PAN jurisdiction/status.

What is Sevottam?

Changes planned in Sevottam are:

  • Pushing the correction of A.Y., ITR Type of Return Receipt Registers to AST

  • Pushing of Sevottam Bundle numbers to AST

  • Pushing rectification requests to AST and fetching the status back

  • Showing processing status of Sevottam Returns

  • Showing Refund Status

How to access Sevottam application? 

Sevottam application can be accessed by using URL and click on “Sevottam”. In the login page, enter user ID and password

When user tries to login with his user ID/Password then message “invalid user ID/Password” is displayed. 

The user is trying with incorrect user ID or Password. User ID is a six digit employee code XXXXXX. There is no ‘U’ appended to it. If the user does not remember his password then he should contact local RCC administrator for Password to be reset to default. User would be required to change the default password on login.

When user tries to login with his user ID/Password then a message “User Role not defined” is displayed to user. 

The user employee code is not tagged to any role. User should contact local RCC administrator to tag his employee code with the required role.

Who are Front Desk (FB)/Back Desk (BD) users? 

Front Desk users are TAs/STAs who receive Dak and returns by hand and enter these in Sevottam. Back desk users are also TAs/STAs who receive Daks other than by hand and enter these in Sevottam. Back Desk users also enter returns received against Preprinted Slips and Bulk lots. After generating Dak Distribution Register (DDR) and Return Distribution Register (RDR) all Daks and Returns received by FD/BD are distributed to the concerned section diary officers.

Who are section diary users? 

All officers in the hierarchy from AO and above are section diary users to whom Dak/Returns are addressed.

What needs to be done if the Front Desk user has entered incorrect PAN while Return entry?

As the Return has been entered with incorrect PAN, the user has to log a ticket in Codesk and provide the scanned copy of ITR received in ASK.

a) If the Return has already been Posted to AST then the concerned AO has to delete incorrect Return from AST. After this the Return in Sevottam will be deleted based on the corrections done in AST by AO and the scanned copy provided with the ticket.

b) If the Return is not yet Posted to AST then the Return is deleted based on the scanned copy provided by user with the ticket.

What needs to be done if the Front Desk user entered incorrect assessment year while Return entry?

The Assessment Year for the Return received can be corrected within 15 days as after this the return is posted to AST. If it is not get corrected within this time then user has to log a ticket in Codesk along with scanned copy of ITR received. If the Return has been posted to AST then concerned AO has to correct in AST and after this the correction will be done in Sevottam.

What needs to be done if the Front Desk user has entered incorrect Return Type while Return entry?

The user has to log a ticket on Codesk and attach the scanned copy of Return received. Return type can be original or revised. This will be corrected as per the details provided by user.

What needs to be done if the Front Desk user has entered Return as normal Return but it was received in Bulk Lot?

Normal Return entry will affect assessee as the last date of receipt of Return is over. The user has to log a ticket in Codesk and attach the scanned copy of ITR received. The Return will be deleted from Sevottam and user will be informed to enter the return under Bulk lot.

How to delete DAK due to some mistakes in the entry? 

User has to log a ticket in Codesk. The DAK status will be marked as Deleted.

What needs to be done if the FD user gets message “PAN hierarchy does not exist” message on entering PAN of assessee? 

The user has to contact local administrator to get the hierarchy of PAN AO marked up to CIT and ensure that AO code is also entered for the AO.

What needs to be done if the FD user submits Return/DAK but no user designation from his building is populated in list? 

The user has to contact local administrator to get the hierarchy details of the building entered properly.

How can the Section Diary (SD) user mark DAK to his Subordinate if there is no designation in the list? 

The Section Diary user has to contact local administrator to update his subordinates in the hierarchy.

Why does a temporary user get the message “incorrect UserID/Password”. 

Temporary or contract users have to login from “Temporary User” link on the page displayed on URL