how to file presentation
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Presentation on e-Filing
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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$uired to %e audited under section &&A' (
%. #here )a* is not applica%le and)i* The return is furnished in IT+-, or in IT+-&( or
)ii* The individual!"F %eing a resident )other than not ordinarily
resident* has Assets including financial interest in any entitylocated outside India or signing authority in any account
located outside India or income from any source outside India(
)iii* Any relief in respect of tax paid outside India under section/ or /A or deduction under section 0 is claimed.
What is e-Filing?
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What is e-Filing? contd..
)iv* #here an assessee is re$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$uired to %e e-Filed under digital signature)413*
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What is e-Filing? contd..
3. In the case of a person re$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.
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Types of e-Filing
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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.
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"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$uest- ?n success Activation link is sent to user through e-mail and a mo%ile
PI> to mo%ile num%er. 3lick on the activation link and provide Bo%ile PI>
to activate e-Filing account.
Once registered' (O)*! using +ser *,' "assord ',ate of irth/
*ncorporation and aptcha code
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0o to e-File?
An Income Tax return can %e e-Filed %y:
- Preparing the Income Tax return off-line using return preparation softwareavaila%le free of cost at the Income Tax 4epartment e-Filing we%site and"ploading the Income Tax +eturn data- A taxpayer can e-File Income Tax+eturn from IT+ 0 to IT+ <.
- 1u%mit IT+-0IT+&1 ?nline- An Individual taxpayer can prepare and su%mitIncome Tax +eturn- IT+ 0IT+&1 C?nline.
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+pload *ncome Ta% Return
D? T? E4ownloads and download the utility
of relevant IT+ Form
1tart
Fill "tility alidate Denerate GB8 and
1ave
8?DI> and D? T? Ee-File E"pload
+eturn
'rowse and select the GB8 file
1ign using registered valid 413 )if
availa%le and applica%le* 93
+*T
Denerate and Print
Acknowledgment form. >o
further action is re$uired.
Denerate IT+-
1end to 3P3
'angalore
+eturn
filed using
413 93
3nd
!O
43
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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.
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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$uired.
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To su5mit *TR-1/*TR6 Online
1tep 0 - 8ogin to e-Filing application
1tep 2 - D? T? He-FileH -- HPrepare and 1u%mit IT+ ?nlineH
1tep , - 1elect the Income Tax +eturn Form IT+ 0IT+&1 and the Assessment @ear.
1tep & - Fill in the details and click the 1"'BIT %utton
1tep 5 - ?n successful su%mission Acknowledgement detail is displayed. 3lick on thelink to view or generate a printout of AcknowledgementIT+- Form.
>ote:
0.To e-File using 4igital 1ignature 3ertificate )413* the 413 should %e registered in theapplication.
2.If the Income Tax +eturn is uploaded with 413 )digitally signed* or 93 on generationof KAcknowledgementL the +eturn Filing process is complete.
,.If the return is not uploaded with a 413 )digitally signed* 93 on successful uploadof e-+eturn an IT+- Form will %e generated. This is an Acknowledgement erificationform. A duly verified IT+- form should %e signed and su%mitted to 3P3. The +eturnfiling process shall %e complete only on receipt of the IT+- at 3P3 'angalore.
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Types of 3lectronic 7erification
There are , options to electronically verify the returns
Option 1: e-erification using e-Filing ?TP )only availa%le if Total Income is less than+s 5 8akh and there is no refund claim*
Option 2: e-erification using >et'anking login
Option : e-erification using Aadhaar ?TP validation.
!ote: >o Further actions re$uired %y the taxpayer post e-erifying the +eturns
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37 8 3lectronic 7erification ode
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$dditional features to assist in preparing *ncome Ta%Return
"re-Fill- Personal and Tax Information can %e pre-filled in the Income Tax +eturn. 8ogin to e-Filing application
D? T? 4ownloads 4ownload Pre-filled GB8 . 1ave the GB8 in the desiredpathdestination in your desktopsystem.
?pen the 9xcel utility )IT+* and click the KImport PersonalTax 4etails from GB8K
%utton. This will re$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.
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$dditional er&ices
7ie tatus 8 *ncome Ta% Return' *TR-7' ,emand/Refund' Rectification iew the status of your IT+ 4emand +efund and +ectification details.
7ie e-Filed Return/Form
iew the Income Tax +eturns IT+- Acknowledgment Form and the uploaded GB8 forthe last three assessment years. @ou can view these documents online anytime or save
and print.
Refund Re-issue re#uest
+e$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.
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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 $ueries
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$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