1.Overview
e-Nivaran is a Grievance module on the e-filing portal to address the grievances of the taxpayer with respect to various Departments viz, e-filing, CPC-ITR, Assessing Officer (AO) and CPC-TDS.
2. Who can raise grievance?
Registered or Unregistered Users on the e-filing portal.
3. Departments to whom Grievances can be raised on e-Nivaran
a. e-filing: Grievances related to e-Filing of Income Tax Return or Statutory Forms and other value-added services like e-verification & e-proceedings etc can be raised in e-filing Department under below categories:
Categories in e-filing Department:
| Communication | DCS Related | E-Pan | Filing of ITR | Forms Related |
| ITDREIN |
Instant e-PAN (Instant e-PAN through Aadhaar)
|
JSON Utility Related | Mobile App | Password |
| Profile |
Rectification Related
|
Registration | TAN Related | TIN 2.0 |
| TaxGenie/Chatbot Services |
Unable to verfiy/e-verify
|
e-filing Portal Access | e-Proceedings |
b. AO: Assessing Officers are designated income tax officers who handle the assessment of taxpayers under their jurisdiction and can be contacted for Demand, Appeal, PAN related specific queries under below categories:
Categories in AO Department:
| Appeal Effect order not received | Default by TDS deductor | Incorrect demand to be corrected by AO | Incorrect demand to be corrected by AO |
Misc. Application pending |
| PAN related application with AO | PAN Status | Rectification matters pending with AO | Refund not received |
Others
|
c. CPC-ITR: This department handles Income Tax Returns processing. Grievance related to ITR-V, Refund, Income Tax Processing Related processes, etc. shall be logged in CPC-ITR department under below categories:
Categories in CPC-ITR Department:
|
COMMUNICATION |
DEMAND | ITR-V |
| PROCESSING |
RECTIFICATION |
REFUND |
d. CPC-TDS: This department is associated with e-TDS scheme. Any grievance related to TDS Refund for TAN, 26QB/26QC/26QD/26QE, Form 26AS/ATS Related, Defaults, TDS/TCS Statement related issues, and TDS on Sale of property shall be logged in this department under below categories:
Categories in CPC-TDS Department:
| 26QB/26QC/26QD/26QE related issues | Challan/BIN Related | Defaults related |
Downloading TDS/TCS Certificates related issues |
| Form 13 / Form 15E / Form 15C&15D | Form 26A/27BA | Form 26AS/ATS Related | KYC |
| TDS Refund for TAN | TDS/TCS Statement related issues |
RACES Registration/Login related queries |
Others |
| Processing of Quarterly statement of deduction/collection of tax | Downloading related issues at TRACES Portal | Downloading related problems on TRACES Portal | Inaccuracy of TDS/TCS in Form 26AS/Annual Tax Statement |
| Outstanding demand against challan cum statement of deduction of tax | Problem being faced in challan cum statement of deduction of tax | Problems faced in filing of Quarterly statement of deduction/collection of tax | Refund against challan cum statement of deduction of tax |
| TDS/TCS BIN related problem | TDS/TCS Challan related problem | TDS/TCS Demand against Quarterly statement of deduction/collection of tax | Others |
4. How to raise Grievance and Submit
4.1. If you are registered on e-Filing portal:
Step 1: Go to the e-Filing portal and click login.
Step 2: On login Page enter your User ID and Password.
Step 3: On your Dashboard, Go to 'Grievances Menu' > 'Submit Grievance'.
Step 4: On the ‘Grievance’ page, select relevant Department. Alternatively, Search the issue in the search box to raise Grievance.
Step 5: After selecting the relevant Department select the Category, Applicable Act (Income tax Act,2025 or Income Tax Act,1961) and Subcategory of the grievance from the dropdown menu and click ‘Continue’. To know the category and sub-category, please see the para 3 above.
Step 6: Enter the Other info. (AY/TY etc.) based on the category of Grievance, write the grievance description (In at least 100 characters) in ‘grievance description’ box and upload the relevant documents (Not mandatory) and click on ‘Submit Grievance’.
Step 7: Now, the Grievance is submitted. Note the Grievance Acknowledgement Number to check the status of Grievance.
In addition, you can also address your issues via the income tax grievance email id which is: webmanager@incometax.gov.in.
Note: It’s recommended by Income Tax Department to taxpayers to raise the grievance on e-filing portal in post login using grievance functionality.
4.2. If you are not registered on e-Filing portal:
Step 1: Go to the e-Filing portal, Scroll down and under 'Contact Us' section click on 'Grievances'.
Step 2: Select 'I do not have a PAN/TAN' and click 'Continue'
Step 3: Enter details like Name, email id and Mobile Number and click 'Continue'.
Step 4: Enter One Time Password (OTP) received on mobile number and email id entered in above step and click 'Submit'.
Step 5: Now raise the Grievance just like a registered user on e-filing portal.
5. How to check status of grievance
Status of Grievance can be checked pre-login and post login mode.
Pre-login mode
Step 1: Go to the e-Filing portal, scroll down and under 'Contact Us' section click on 'View Grievance'.
Step 2: Enter the Grievance Acknowledgment Number and the mobile number used in filing grievance and click 'Continue'.
Post-login mode
Step 1: Go to the e-Filing portal and click 'login'.
Step 2: On login Page enter your User ID and Password.
Step 3: On your Dashboard, Go to 'Grievances Menu '> 'View Grievance Status'.
Step 4: Check the Status of your Grievance. You can also use the Filter of Date Logged, Department and Status.
6. Related Topics
Glossary
|
Acronym/ Abbreviation |
Description/Full Form |
|
ITR |
Income Tax Returns |
|
DSC |
Digital Signature Certificate |
|
TY/AY |
Tax/Assessment Year |
| PY |
Previous Year |
| FY |
Financial Year |