Para 15.12.6 — CAM
Original Rule Text
15.12.6 Principal Chief Controller of Accounts, CBDT
following functions are monitored and performed by the office of Pr. CCA, CBDT:
a. O/o Pr. CCA, CBDT receives, on real time/batch mode basis, the details of CRNs created on TIN 2.0 and CINs for every successful transaction reported to TIN 2.0 by Authorized banks;
b. O/o Pr. CCA, CBDT separately receives the details of CINs for successful transactions on real time/batch mode basis from the Authorized banks for the reconciliation of the same with that reported by TIN 2.0.
c. On T+1, O/o Pr. CCA, CBDT receives from TIN 2.0 a consolidated file containing details of all CRNs generated on TIN 2.0 system during day T; followed by a consolidated file containing details of the challans for which successful transactions (CINs) were reported by Authorized banks for the date value T to TIN 2.0;
d. On T+1 date, office of Pr. CCA, CBDT receives e-Scrolls from e-FPBs of Authorized banks;
e. The office of the Pr. CCA, CBDT receives digitally signed Credit Notifications on T+1 date from RBI, which will include the amount collected by RBI in RTGS/NEFT & OTC Mode for day T+1 and the Luggage File received by RBI from Authorized banks regarding successful transactions for day T.
f. The office of the Pr. CCA, CBDT receives Account Statement from RBI on T+1 for day T.
g. The office of the Pr. CCA, CBDT also receives every month a date-wise monthly statement (DMS) for the preceding month from e-FPBs of the Authorized banks;
h. The office of the Pr. CCA, CBDT receives every month a Put-through Statement for the preceding month from RBI; Further, Daily Progressive Receipts and Refund figures from RBI are also submitted to the O/o Pr.CCA, CBDT.
i. The office of Pr. CCA, CBDT, carries out the reconciliation of all the files received by it. It ensures that fund settled by RBI in the Direct Tax Accounts of Government of India should tally with the successful transactions reported by TIN 2.0.
j. The Office of the Pr. CCA, CBDT will also consolidate the total collection and forward the same to the Office of CGA for further consolidation.
What This Means
The office of the Principal Chief Controller of Accounts (Pr. CCA), CBDT is the central hub for monitoring and reconciling all direct tax collections. It receives CRN and CIN data from TIN 2.0, e-scrolls from banks, and digitally signed credit notifications from RBI — all on a T+1 basis. By reconciling these three data sources, the Pr. CCA ensures that every rupee paid by taxpayers is accurately credited to the government's direct tax account. The consolidated collection figures are then forwarded to the Controller General of Accounts (CGA).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Pr. CCA, CBDT receives real-time CRN/CIN data from TIN 2.0 and separately from authorized banks for cross-verification
- 2e-Scrolls are received from e-FPBs on T+1, and credit notifications from RBI also arrive on T+1
- 3Monthly date-wise statements (DMS) and put-through statements are received from banks and RBI respectively
- 4The Pr. CCA reconciles all sources to ensure tax paid matches tax credit given and amount credited to government account
- 5Consolidated collection figures are forwarded to the CGA for final consolidation
Practical Example
On a given day, TIN 2.0 reports 50,000 CINs (successful tax payment confirmations) to the Pr. CCA office. The Pr. CCA cross-checks these against e-scrolls received from 15 authorized banks and the RBI credit notification. If a bank's e-scroll shows 4,800 CINs but TIN 2.0 shows 5,000 for the same bank, the discrepancy is flagged for reconciliation. At month-end, the Pr. CCA consolidates all collections and forwards the total to CGA.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are the three data sources the Pr. CCA uses for reconciliation?▼
What is the difference between a CRN and a CIN?▼
What happens after the Pr. CCA reconciles direct tax collections?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.