8/9/2019 Difficulties in Filing Acknowledgement of Income Tax Return

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DIFFICULTIES IN FILING

ACKNOWLEDGEMENT OF INCOME TAX

RETURN (ITR) FILED ONLINEAUG 31, 2009 Income TaxThe process of electronically filing Income tax returns through the internet is

known as e-filing and is meant to ensure saving of time and paperwork for

taxpayers. It is mandatory for companies and Firms requiring statutory audit

u/s 44AB to submit the Income tax returns electronically for AY 2009-10. E-

filing is possible with or without digital signature.

There are three ways to file returns electronically.

• Option 1: Use digital signature, in which case no further action is

required.• Option 2: File without digital signature, in which case ITR-V form is to

be filed with the department. This is a single page receipt cum verification

form.

• Option 3: File through an e-return intermediary who would do eFiling

and also assist the Assessee file the ITR -V Form.

In option 2 & option 3 Assessee need to file Acknowledgement of IT duly

signed by him within 60 days from the return filing date or September 30,

whichever is later at central processing center of Income Tax

department situated by ordinary post at Post Bag No.1, Electronic City Post

Office, Bengaluru, Karnataka-560100. Now there is some relief for people

looking at this route for filing their returns, but this could well turn out to be

temporary.

PROCESS

The e-return filing process starts with the taxpayer filling in various details

using the software provided by the tax department. The file, along with the

necessary data relating to the income, is then transmitted online to the

tax authorities and an acknowledgement-cum-verification form is generated.

The physical process starts after this for a lot of people. Since the return is

filled in online, this requires a digital signature. In case of a physical return,the taxpayer will sign the return form and then present it but this is not

possible online, so the authentication is done through the digital

signature route.

But, every person and especially small taxpayers do not have a digital

signature and for those who do not, this there is an additional action to

complete the process. These taxpayers have to send the physical copy of the

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acknowledgement to the tax authorities within a specified period of time, in a

specific manner. If this is not done, then it will be considered that the payer

has not filed the tax return. So, a slip at this stage can render the entire

process worthless.

PROBLEMS IN THE PROCESS

Certain problems arise in the physical process of sending across the copy of 

the acknowledgement. This happens due to a few factors. The first thing is

that the copy has to be sent only to the Bangalore office address of the

department that has been specified. If sent to any other office, it will not be

valid. And, sent by ordinary post only; speed post, registered post or courier is

not allowed. If sent through these other modes, the return will not be

accepted. Which means the taxpayer has no proof that the post has actually

reached the tax department, which causes worry? The time allowed for the

taxpayer originally was 30 days from the day of filing the return details

online.CHANGE IMPACT

A change has been announced by the tax department and this deals with the

time allowed for sending the copy to them. This applies for all the returns filed

electronically after April 1. For all these returns, the copy of the

acknowledgement has to be received by the tax department within 60

days from the return filing date or September 30, whichever is later.

This means the period for receipt of the copy has now been increased to at

least 60 days. For a person filing the e-return on August 20, the limit will

be 60 days after this, while for someone filing the return on July 15, the limitwill be September 30. This gives a slightly longer time period for completing

the requirement and helps on the worry if the copy gets delayed in the post.

For those who have already filed their returns online, this change is also

important, given the extension of the time limit.

The relief available could well turn out to be temporary, as the other issues on

loss of receipt in transit and absence of knowledge as to whether the

acknowledgement has reached does not go away. Further, the physical copy

still has to be sent to Bangalore and not at the regional or other centre. For

many, these issues will play a pivotal role in their final decision

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Difficulties in Filing acknowledgement of 

Income tax Return (ITR) filed onlineThe process of electronically filing Income tax returns through the internet is

known as e-filing and is meant to ensure saving of time and paperwork for taxpayers. It is mandatory for companies and Firms requiring statutory audit u/s

44AB to submit the Income tax returns electronically for AY 2009-10. E-filing is

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