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Presentation on e-Filing



The process of electronically filing Income tax returns through the internet isknown as e-Filing. e-Filing of Returns/Forms is mandatory: A. In the case of an Individual!"F

a. #here accounts are re$uired to %e audited under section &&A' (

%. #here )a* is not applica%le and)i* The return is furnished in IT+-, or in IT+-&( or

)ii* The individual!"F %eing a resident )other than not ordinarily

resident* has Assets including financial interest in any entitylocated outside India or signing authority in any account

located outside India or income from any source outside India(

)iii* Any relief in respect of tax paid outside India under section/ or /A or deduction under section 0 is claimed.

What is e-Filing?



What is e-Filing? contd..

)iv* #here an assessee is re$uired to furnish an Audit +eport1pecified under sections 0/)2,3* )iv* 0/)2,3* )v* 0/)2,3* )vi* 0/)2,3*)via* 0/A 0/AA 02A)0* )%* &&A' &&4A 5/' 6/-IA 6/-I' 6/-I3 6/-I4 6/77AA 6/8A 29 0057' 005# or give a notice under section

00)2*)a* shall e-File the same. These Audit +eports are to %e e-Filed andany person re$uired to o%tain these Audit +eports are re$uired to e-Filethe return.

)v* Total income exceeds five lakh rupees or any refund is claimed)other than 1uper 1enior 3iti;en furnishing IT+0 or IT+2*

c. In cases covered %y )a* a%ove the return is re$uired to %e e-Filed underdigital signature )413*.

d. In cases covered %y )%* a%ove the return is re$uired to %e e-Filed using anyone of the three manners namely i* 4igital 1ignature 3ertificate )413* or

ii* 9lectronic erification 3ode )93* or iii* erification of the su%mitting theIT+.

'. In all cases of company the return is re$uired to %e e-Filed under digital signature)413*



What is e-Filing? contd..

3. In the case of a person re$uired to file IT+-<:a. For a political party the return is re$uired to %e e-Filed under digital signature )413*

%. In any other case of IT+ < the return is re$uired to %e e-Filed using any one of thethree manners namely i* 413 or ii* 93 or iii* IT+

4. In case of Firm or 8imited 8ia%ility Partnership or any person )other than a personmentioned in A ' = 3 a%ove* who are re$uired to file return in Form IT+-5

a. #here accounts are re$uired to %e audited under section &&A' the return isre$uired to %e e-Filed under digital signature )413*

%. In any other case the return is re$uired to %e e-Filed using any one of the threemanners namely i* 413 or ii* 93 or iii* IT+ .

9. A company and an assessee %eing individual or !"F who is lia%le to audit us &&A'are re$uired to furnish Form '' )+eturn of >et #ealth* electronically under digitalsignature.

F. Information to %e furnished for payments chargea%le to tax to a non-resident not%eing a company or to a foreign company in Form 053A.



Types of e-Filing



Types of e-Filing

There are three ways to file Income Tax +eturns electronically:

Option 1: e-File without 4igital 1ignature 3ertificate. In this case an IT+- Form isgenerated. The Form should %e printed signed and su%mitted to 3P3 'angalore using?rdinary Post or 1peed Post ?>8@ within 02/ days from the date of e-Filing. There isno further action needed if IT+- Form is su%mitted.

Option 2: e-File the Income Tax +eturn through an e-+eturn Intermediary )9+I* with

or without 4igital 1ignature 3ertificate )413*.

Option : "se 4igital 1ignature 3ertificate )413* 93 to e-File. There is no furtheraction needed if filed with a 413 93.

!ote:

It is mandatory for 3hartered Accountant to file Income Tax Forms )?ther than IncomeTax +eturns* using 4igital 1ignature 3ertificate )413*.

The 4igital 1ignature 3ertificate )413* used in e-Filing the Income Tax +eturnFormsshould %e registered on e-Filing application.



"re-re#uisite for registration in e-Filing application

$ user must register at https://incometa%indiaefiling.go&.in

"re-re#uisites to register

PA> )Permanent Account >um%er*

Bem%ership with I3AI - For 3hartered Accountant

Registration process- Provide PA> Password details Personal details as per PA> 3ontact

details and 4igital signature )if availa%le and applica%le*

- 1u%mit re$uest- ?n success Activation link is sent to user through e-mail and a mo%ile

PI> to mo%ile num%er. 3lick on the activation link and provide Bo%ile PI>

to activate e-Filing account.

Once registered' (O)*! using +ser *,' "assord ',ate of irth/

*ncorporation and aptcha code

http://www.incometaxindiaefiling.gov.in/

http://www.incometaxindiaefiling.gov.in/



0o to e-File?

An Income Tax return can %e e-Filed %y:

- Preparing the Income Tax return off-line using return preparation softwareavaila%le free of cost at the Income Tax 4epartment e-Filing we%site and"ploading the Income Tax +eturn data- A taxpayer can e-File Income Tax+eturn from IT+ 0 to IT+ <.

- 1u%mit IT+-0IT+&1 ?nline- An Individual taxpayer can prepare and su%mitIncome Tax +eturn- IT+ 0IT+&1 C?nline.



+pload *ncome Ta% Return

D? T? E4ownloads and download the utility

of relevant IT+ Form

1tart

Fill "tility alidate Denerate GB8 and

1ave

8?DI> and D? T? Ee-File E"pload

+eturn

'rowse and select the GB8 file

1ign using registered valid 413 )if

availa%le and applica%le* 93

+*T

Denerate and Print

Acknowledgment form. >o

further action is re$uired.

Denerate IT+-

1end to 3P3

'angalore

+eturn

filed using

413 93

3nd

!O

43



To upload *ncome Ta% Return:

1tep 0 - D? T? H4ownloadsH section and select applica%le Income Tax +eturn Form of the relevant Assessment @ear .

1tep 2 - 4ownload the utility of the Income Tax +eturn )IT+*.

1tep , - Fill the utility and alidate.

1tep & - Denerate an GB8 file and save in desired pathdestination in your desktopsystem.

1tep 5- 8?DI> to e-Filing application and D? T? -- e-File -- "pload +eturn.

1tep J - 1elect the Income Tax +eturn Form and the Assessment @ear.

1tep < - 'rowse and 1elect the GB8 file

1tep 6 - "pload 4igital 1ignature 3ertificate 93.

1tep - 3lick H1"'BITH.

1tep 0/ - ?n successful upload Acknowledgement details would %e displayed. 3lick on the link to view or generate aprintout of Acknowledgement IT+- Form.

!ote:

0.To e-File using 4igital 1ignature 3ertificate )413* the 413 should %e registered in the application.

2.If the Income Tax +eturn is uploaded with 413 )digitally signed* or 93 on generation of KAcknowledgementL the+eturn Filing process is complete.

,.If the return is not uploaded with a 413 )digitally signed* 93 on successful upload of e-+eturn an IT+- Formwill %e generated. This is an Acknowledgement erification form. A duly verified IT+- form should %e signed and

su%mitted to 3P3. The +eturn filing process shall %e complete only on receipt of the IT+- at 3P3 'angalore.



u5mit *TR-1/*TR6 online

8?DI> and D? T? Ee-File EPrepare and

1u%mit IT+ ?nline

1tart

1elect IT+ type as IT+ 0IT+&1 and

select the Assessment @ear

Fill the I-T +eturn online. Bandatory fields

are marked with asterisk

1ign using registered valid 413 )if

availa%le and applica%le* 93

+*T

Denerate IT+-

1end to 3P3'angalore

+eturn filed

using

413 93

9nd

43

!O

Denerate and Print

Acknowledgment form. >o

further action is re$uired.



To su5mit *TR-1/*TR6 Online

1tep 0 - 8ogin to e-Filing application

1tep 2 - D? T? He-FileH -- HPrepare and 1u%mit IT+ ?nlineH

1tep , - 1elect the Income Tax +eturn Form IT+ 0IT+&1 and the Assessment @ear.

1tep & - Fill in the details and click the 1"'BIT %utton

1tep 5 - ?n successful su%mission Acknowledgement detail is displayed. 3lick on thelink to view or generate a printout of AcknowledgementIT+- Form.

>ote:

0.To e-File using 4igital 1ignature 3ertificate )413* the 413 should %e registered in theapplication.

2.If the Income Tax +eturn is uploaded with 413 )digitally signed* or 93 on generationof KAcknowledgementL the +eturn Filing process is complete.

,.If the return is not uploaded with a 413 )digitally signed* 93 on successful uploadof e-+eturn an IT+- Form will %e generated. This is an Acknowledgement erificationform. A duly verified IT+- form should %e signed and su%mitted to 3P3. The +eturnfiling process shall %e complete only on receipt of the IT+- at 3P3 'angalore.



Types of 3lectronic 7erification

There are , options to electronically verify the returns

Option 1: e-erification using e-Filing ?TP )only availa%le if Total Income is less than+s 5 8akh and there is no refund claim*

Option 2: e-erification using >et'anking login

Option : e-erification using Aadhaar ?TP validation.

!ote: >o Further actions re$uired %y the taxpayer post e-erifying the +eturns



37 8 3lectronic 7erification ode



$dditional features to assist in preparing *ncome Ta%Return

"re-Fill- Personal and Tax Information can %e pre-filled in the Income Tax +eturn. 8ogin to e-Filing application

D? T? 4ownloads 4ownload Pre-filled GB8 . 1ave the GB8 in the desiredpathdestination in your desktopsystem.

?pen the 9xcel utility )IT+* and click the KImport PersonalTax 4etails from GB8K

%utton. This will re$uire you to select the pathdestination where you have saved the GB8and click ?M. The details will %e uploaded into your utility. @ou may edit the tax details ifneeded

?+

?pen the 7ava utility click on EPre-fill %utton enter e-Filing "ser I4 password and4ate of 'irthIncorporation and choose LPre-fill AddressN option click on 1u%mit

In case of IT+ 0IT+ &1 online IT+ will open with auto-filled only personal and Taxparticulars )as per Form 2JA1 details*

7ie 29 $ tatement- An annual consolidated tax statement which is provided to theassessee is called Tax 3redit 1tatement )Form 2JA1*. This statement has details of Tax4educted at 1ource )T41* Tax 3ollected at 1ource )T31* Advance Tax 1elf Assessment Tax deposited in the %ank %y tax payers and +efund details for anassessment year.



$dditional er&ices

7ie tatus 8 *ncome Ta% Return' *TR-7' ,emand/Refund' Rectification iew the status of your IT+ 4emand +efund and +ectification details.

7ie e-Filed Return/Form

iew the Income Tax +eturns IT+- Acknowledgment Form and the uploaded GB8 forthe last three assessment years. @ou can view these documents online anytime or save

and print.

Refund Re-issue re#uest

+e$uest for refund re-issue if the Income Tax +eturn has %een processed. If a refund isdetermined and it fails to reach the taxpayer then a re$uest can %e raised.

File Rectification

+ectify e-filed Income Tax +eturns online if re$uired only after completion of IncomeTax +eturn processing %y 3P3 of the Income Tax department.

e-File ,efecti&e *ncome Ta% Return u/s 1;<

Taxpayer can e-File Income Tax +eturn against the 4efective >otice issued to them us0, )* for A@ 2/00-02 onwards.



Other important features a&aila5le in e-Filing

!e users C 3hartered Accountant )3A* are the new users added in the new e-Filingapplication. They can e-File Forms )other than IT+s* on %ehalf of their customers.

$dd $ C This is a new feature wherein an assessee can add a 3A andassignauthori;e the audit Forms which a 3A can su%mit on their %ehalf.

Opt for 0igher ecurity C "ser can use the L?pt for higher securityN wherein a 4igital1ignature 3ertificate is needed to login.

Outstanding Ta% ,emand C "ser can check the outstanding demand details for all theassessment years in LBy AccountN after login.

*TR1/*TR 6 online C Individual users can use this feature to prepare and su%mit IT+0online. The PA> )non-edita%le* and Tax details )edita%le* are auto-filled to help in correctdata to flow in.

,onload *TR Forms' =( and "re-fill =( C "ser can download the IT+GB8su%mitted for three A@ and also download and use the pre-fill GB8 containing the PA>and Tax details

o5ile er&ices C "sing the %rowser in the mo%ile users can view various status on e-filing.

all enter C A call center is added newly to help users on any e-Filing $ueries



$dditional features in e-Filing

ompliance- This is a new feature wherein an assessee can update the reason for%eing non-filer.

Return of !et Wealth C This is a new form- Form '' where assessee can su%mit wealthtax. Its availa%le for Individual !"F and 3ompany users

Reset "assord additional options- This is a new feature where assessee can resetthe password using the %elow options-

"sing PI> )?TP to mo%ile num%er and e-mail id*

8ogin through >et 'anking

7erification and 7alidation of ontact details of Ta%payers- 3apturing valid mo%ilenum%er and e-Bail id of Taxpayers ena%ling effective communication.

Form 1>$ and T$! Registration- 9na%ling TA> users to file Form 053A

3lectronic &erification of Returns C e-Filed +eturns are electronically verified using e-Filing ?TP >et'anking and Aadhaar ?TP



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