Non-filing of Return – NMS
Non-filing of Return – NMS
Non-filing of Return – NMS – Background
Non-filing of Return – NMS tool identifies taxpayers who might have potential tax liabilities by analyzing the following sources of data:
- SFT – Statement of Financial Transactions
- AIR – Annual information Return (earlier known as Form 26AS)
- TDS / TCS Return filed with Income Tax – TRACES
- STT – Securities Transaction Tax
- Form 15CA – a declaration by remitter on payment to non-resident
- Profile of taxpayer
Flow of information to taxpayers
The Flow of information to the taxpayer would be through
- Cases under NMS are pushed onto Compliance Portal
- Cases pushed are assigned to Compliance Management Central Processing Centre (CMCPC)
- CMCPC uses a campaign management approach to contact taxpayers for online submission of response
- CMCPC will contact taxpayers via electronic mail (e-mail), short text message (SMS), phone calls and letters
- Taxpayers can contact CMCPC (e mail/ phone call) on any query regarding response submission
Where no response is received within a reasonable time, other proceedings and enforcement actions are initiated
Compliance Portal_FAQs_V5.0
