Closure of Audit u/s 214E for Taxpayer having income from salary and FTR/PTR

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All Taxpayers who have received 177(1) Notice for Audit – (214D) are advised to follow the stated procedure (214E process) for requesting audit closure online. For online audit closure request the Taxpayers need to login Iris through their registered account. Please note that this e-procedure for audit closure is applicable for Taxpayers who DO NOT have process initiated already u/s 122(9) before October 8th, 2018.

For Taxpayers having income from Salary & Property (FTR/PTR) following are the steps to apply for audit closure:

1 – Access Iris through the URL and login with your registered account credentials.

2 – After Login to Iris, user can find a tab in main menu with the title as “214E”. Mouse over the menu tab will load the link for task “182(1) Penalty for closure of audit u/s 214E for salary and final taxation only” as shown in image provided below.

3 – Click on provided link for task “182(1) Penalty for closure of audit u/s 214E for salary and final taxation only”. Iris will load penalty task window with a message to select year. Click on “Period” button to select the desired tax year as done for filing Tax Return.

Please note that this task window will only load if a notice u/s 214 D has been issued for the said Tax Year. In case an error message is displayed,  kindly contact your respective RTO.

4 – After Tax Year selection, user can see the task window with four tabs: Content, Data, Payment and Attachments. “Content” tab will be open where user can write the application content in the provided space.

5 – To view the penalty amount click on “Data” tab from the task window.

Based on calculation of penalty for Taxpayer Iris will display payable amount against listed penalty field. The Taxpayer needs to deposit the penalty amount in relevant bank against section “Closure of Audit u/s 214E”. On receiving penalty amount, the respective bank will issue a CPR to the taxpayer that needs to be attached with the penalty for audit closure task.

6 – To attach the CPR, Click on Payments tab from the task window and then click on “+” sign as shown in the  below screen.

7 – As soon as user clicks on “+” sign, a “Search CPR” window will be displayed on screen. Based on Taxpayer’s payments, all CPRs will be listed in this window. Click on “Select” link given under “Action” column again desired CPR number.

8 – Iris will load the selected CPR under payments section. To attach another CPR repeat step 8.

9 – After attaching CPR click on save to keep the task as draft for later submitting or directly click on “Submit” button to complete the task. Please note that once submitted, the task will be no longer editable.

On successful submission,  the system will evaluate the attached CPRs with the task and will automatically issue an order to close the audit.

Note: The above stated process is for Taxpayers having income only from salary, FTR and PTR. For Taxpayers having income other than salary i.e. business, property, capital gain etc. please follow instruction for “Closure of Audit u/s 214E for taxpayer having income from salary/ business/ property/ capital gain and other sources”.


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