Form 61a

Hi,

Follow following steps for uploading Form 61A

Step 1 Visit the ‘e-Filing’ Portal https://incometaxindiaefiling.gov.in/

Step 2 Enter the ‘User ID (ITDREIN)*’, ‘Authorised person’s PAN*’ and ‘Password’. Click ‘Login’.

Step 3 Navigate to the ‘e-File’ tab -> Click ‘Upload Form 61/61A’

Refer mannual attached for more details.

I have refered but there is  no option available under EFILE 

You do not have to login using PAN. First add authorised person in ITDREIN. Refer to user manual for the detailed procedure. Once it is done, login on income tax website using the User ID (ITDREIN) and password. You will get the Form 61/61A upload option.

As per the clarification issued by CBDT today i.e. on 26 may 2017, a person is not required to file form 61a if there are no reportable transactions. Submitting preliminary response under compliance section on e filling site is enough. Please refer link:

https://pib.nic.in/newsite/PrintRelease.aspx?relid=162147

In the clarification they have not mentioned whether it is mandatory to submit 'preliminary response', in case of no reportable transactions for audit cases.

What are the consequesces of not filing preliminary response (as NO)?

As per the Clarification issued it is stated that "A functionality SFT Preliminary Response has been provided on the e-Filing portal for the reporting persons to indicate that a specified transaction type is not reportable for the year."

Also they have sent an email on registered email id of persons falling under audit category to submit SFT Preliminary Response online.

So I think all audit cases are required to submit preliminary response even if they do not have any reportable transactions.

I am not sure of the consequences of not filling though, maybe they will be lenient and drop another reminder via email and not impose any penalty straightaway as it is first year for furnishing such details for audit cases.