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1. Who can use the ITD's offline utility to file Income Tax Statutory Forms?
Any e-Filing user can download and access the Offline Utilities for ITRs and Statutory Forms, but forms can be filed only by the following users:

  • Taxpayers
  • Chartered Accountants
  • Tax Deductor & Collectors

2. I am a Chartered Accountant. Can I file Income Tax Forms for my client using my login credentials on the Offline Utility?
No. As a CA, you will be able to view the forms assigned to you by the taxpayer for a particular AY / FY on your Worklist. You can only file the forms assigned to you, using your login credentials. 

3. What is new about the ITD's Offline Utility in AY 2021-22 for Statutory Forms?

  • For AY 2021-22 onwards, XML is no more the file format for pre-filled data or the utility-generated file for upload, it is now in JSON format.
  • Users can either directly download their pre-filled data into the Offline Utility, or import the pre-filled form from the JSON downloaded on their computer from the e-Filing portal. Previously, there was only one way to import the pre-filled XML.
  • Before AY 2021-22, users had to generate an XML of their prepared form and upload it to the e-Filing portal for submission. With the new Offline Utility, users can directly submit and verify their forms from the utility itself. Users still have the option to generate a JSON and upload it on the e-Filing portal to submit their form.

4. What is meant by multiple import options when using the ITD's Offline Utility for Statutory Forms?
You have multiple options to import the JSON with your pre-filled data for Income Tax Forms:

  • Download Pre-filled Form – Based on your login credentials and OTP validation (and Acknowledgement Number / Transaction ID / Other Details, as the case may be), pre-filled data gets downloaded into your form.
  • Import Pre-filled JSON – Attach your already downloaded JSON into the Offline Utility, and based on your PAN / TAN / Form Number / AY, your pre-filled data gets downloaded into your form.

5. How do I know if I made mistakes in my ITR / Statutory Form when filing them using the Offline Utility?
All the validation rules applicable for online forms will be applicable whether you submit them on the portal or directly from the Offline Utility. In case of any mistake, you will get an error message from the system, and the fields which have errors will be highlighted in the form. If you export and upload your JSON file, a downloadable error file will be generated, which you can refer to for correcting mistakes. 

6. What user ID should be provided when prompted for logging in to the Offline Utility?
For Taxpayers, the user ID for login is PAN. Chartered Accountants or CAs need to use ARCA + 6 Digit Membership Number. Tax Deductors & Collectors need to use TAN.

7. Can all forms be filed using the Offline Utility for Statutory Forms?
No. While a number of forms can be filed either online or offline, some forms have to be filed only in online mode, and some can be filed only in offline mode. The forms that can be filed using the Offline Utility are as follows:

  • Form 15CA (Part A, B, C and D)
  • Form 15CB
  • Form 3CA-CD, Form 3B-CD, Form 3CEB
  • Form 29B, Form 29C
  • Form 15G, Form 15H
  • Form 15CC
  • Form V