Para 15.3.2 — CAM

(Integrated e-filing & CPC 2.0) replacing the erstwhile OLTAS (Online Tax Accounting System) and Refund Banker Scheme. 15.3.2 The defining aspect of TIN 2.0 is that the entire process is digital and paperless, including the challan, scroll, Date wise monthly statement (DMS) put through, etc. Subsequently, the accounting of direct tax collection has also moved to a completely electronic platform; namely PRAKALP (Pratyaksh Kar Lekhankan Pranali) developed by the Office of the Principal Chief Controller of Account. While the TIN 2.0 system handles the tax payment and tax payers’ database management, the direct taxes reporting and accounting system is managed on PRAKALP hosted on the Public Financial Management (PFMS) platform.