Hi, below is the process to withdraw PF from your previous organization's PF Trust account. Keep ready the below documents : UAN and PF account number (if you have it) Aadhaar (copy), PAN (copy) Cancelled cheque or passbook page showing your bank account + IFSC Resignation/relieving letter and dateRead more
Hi, below is the process to withdraw PF from your previous organization’s PF Trust account.
- Keep ready the below documents :
- UAN and PF account number (if you have it)
- Aadhaar (copy),
- PAN (copy)
- Cancelled cheque or passbook page showing your bank account + IFSC
- Resignation/relieving letter and date of exit from employer.
2. Fill the form 19. This form can be downloaded from EPFO website or you can ask the HR of your previous organization to provide you with the same
3. Write to HR to pay you the final PF amount or transfer it to your next employer’s PF trust/EPFO account. You can send your payment request through email or by any other means as well. Add all documents mentioned above as an attachment.
4. In case you don’t receive any reply from the HR of your previous organization, or they don’t cooperate, you may lodge a grievance on EPFO’s grievance portal (EPFiGMS). For that, you can register as a “PF Member” and give your UAN / details; EPFO will route the grievance to the correct office.
5. If the EPFO response is unsatisfactory, you may escalate through CPGRAMS/PMO as a final remedy.
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The Income Tax Act prescribes 5 main types of assessments, each with a different purpose and scope: 1️⃣ Self-Assessment – [Section 140A] This is done voluntarily by the taxpayer while filing the income tax return. If tax is payable as per return, it must be paid before filing. ✔ No notice from deparRead more
The Income Tax Act prescribes 5 main types of assessments, each with a different purpose and scope:
1️⃣ Self-Assessment – [Section 140A]
This is done voluntarily by the taxpayer while filing the income tax return.
If tax is payable as per return, it must be paid before filing.
✔ No notice from department required.
2️⃣ Summary Assessment – [Section 143(1)]
Also known as Intimation.
Done by CPC through computerised checks.
Adjustments for arithmetical errors, mismatch in TDS, etc., are made.
✔ No detailed scrutiny involved.
3️⃣ Scrutiny Assessment – [Section 143(3)]
Involves detailed examination of the return and accounts.
Done to verify correctness of income, claims, exemptions, deductions, etc.
✅ A notice under Section 143(2) is mandatory.
Commonly called Regular Assessment.
4️⃣ Best Judgment Assessment – [Section 144]
Used when:
No return is filed,
Return is defective and not rectified,
Compliance is not made with notices.
Officer assesses income based on available material.
5️⃣ Reassessment / Income Escaping Assessment – [Section 147/148]
Done when the Assessing Officer believes some income has escaped assessment.
Notice issued under Section 148.
Time limits and prior approvals apply as per amended provisions post Finance Act, 2021.
𝗧𝘆𝗽𝗲𝘀 𝗼𝗳 𝗔𝗽𝗽𝗲𝗮𝗹𝘀 (With Relevant Sections)
1️⃣ Appeal to CIT(Appeals) – [Section 246A]
First appellate authority.
Can appeal against order of Assessing Officer.
Must file appeal within 30 days of receiving order.
2️⃣ Appeal to Income Tax Appellate Tribunal (ITAT) – [Section 253]
Against orders of CIT(A) or certain orders of AO.
ITAT is the second level appellate authority.
3️⃣ Appeal to High Court – [Section 260A]
On substantial questions of law arising from ITAT orders.
Must be filed within 120 days from date of ITAT order.
4️⃣ Appeal to Supreme Court – [Section 261]
Against High Court judgment, only if case involves important legal principles.
Requires certificate of fitness from High Court.
5️⃣ Revision by CIT (u/s 263/264)
Not an appeal, but a review power:
Section 263 – Revision by CIT if order is erroneous and prejudicial to revenue.
Section 264 – Revision in favor of taxpayer.
🔄 Faceless Assessment and Appeals (Recent Development)
Introduced to bring transparency and efficiency.
Conducted electronically, without physical interface.
Applies to 143(3), 144 assessments and CIT(A) proceedings.
🧾 Summary Table:
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