On behalf of the Income Tax Department, the National Securities Depository Limited (NSDL) established Tax Information Network (TIN).
This is a source of the countrywide tax-related data. The basic idea behind establishing TIN was to modernize collection, processing, monitoring and accounting of direct taxes using information technology. TIN has three subsystems viz. ERACS, OLTAS and CPLGS.
Electronic Return Acceptance and Consolidation System (ERACS): ERACS consists of a system for interface with the taxpayers (TIN Facilitation Centres that is TIN-FC) and an internet supported system for upload of electronic returns of Tax Deduction at Source (TDS) and Tax Collection at Source (TCS) and Annual Information Return (AIR) to the central system of TIN
Online Tax Accounting System (OTAS): OLTAS is used for upload to the central system the details of tax deposited in numerous tax collecting branches across the country every day.
Central PAN Ledger Generation System (CPLGS): It is the central system that merges the details of TDS/TCS and advances tax into the PAN.
