e-Filing of Income Tax Returns / Forms

e-Filing of Income Tax Returns / Forms

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e-Filing of Income Tax Returns / Forms

Contents
What is e-Filing ................................................................................................................................... 3
Types of e-Filing ................................................................................................................................. 4
Pre-requisite for registration in e-Filing application .................................................... 4
Methods of e-Filing ........................................................................................................................... 5
e-Filing of Income Tax Returns (Offline) ........................................................................ 5
Prepare and Submit ITR1/ITR 4S Online:....................................................................... 6
Register Digital Signature Certificate (DSC): .................................................................... 7
Modes of e-Verification: ................................................................................................................. 7
To upload Income Tax Form (Other than Income Tax Returns) by Tax
Professional: ......................................................................................................................................... 8

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e-Filing of Income Tax Returns / Forms

What is e-Filing
The process of electronically filing Income tax returns through the internet is known
as e-Filing.
e-Filing of Returns/Forms is mandatory for :
1. In the case of an Individual/HUF
a) Where accounts are required to be audited under section 44AB
b) Where (a) is not applicable and
The return is furnished in ITR-3 or in ITR-4; or
The individual/HUF being a resident (other than not ordinarily resident)
has Assets, including financial interest in any entity, located outside India,
or signing authority in any account located outside India, or income from
any source outside India
Any relief in respect of tax paid outside India under section 90 or 90A or
deduction under section 91 is claimed.
Where an assessee is required to furnish an Audit Report specified under
sections 10(23C) (iv), 10(23C) (v), 10(23C) (vi), 10(23C) (via), 10A,
10AA, 12A(1) (b), 44AB, 44DA, 50B, 80-IA, 80-IB, 80-IC, 80-ID, 80JJAA,
80LA, 92E, 115JB, 115VW or give a notice under section 11(2)(a) shall eFile the same. These Audit Reports are to be e-Filed and any person
required to obtain these Audit Reports are required to e-File the return.
Total income exceeds five lakhs rupees or any refund is claimed (other
than Super Senior Citizen furnishing ITR1 or ITR2)
c) In cases covered by (a) above, the return is required to be e-Filed using
digital signature (DSC).
d) In cases covered by (b) above, the return is required to be e-Filed using
any one of the following
Digital Signature Certificate (DSC) or
Electronic Verification Code (EVC), or
Verification of the return by submitting ITR-V.
2. In all cases of company the return is required to be e-Filed using digital
signature(DSC)
3. In the case of a person required to file ITR-7:
For a political party the return is required to be e-Filed using digital
signature
In any other case of ITR 7, the return is required to be e-Filed using any
one of the following
Digital Signature Certificate (DSC) or
Electronic Verification Code (EVC), or
Verification of the return by submitting ITR-V.
4. In case of Firm or Limited Liability Partnership or any person (other than a person
mentioned in A, B,C above) who are required to file return in Form ITR-5.
Where accounts are required to be audited under section 44AB, the return
is required to be e-Filed under digital signature (DSC)
In any other case the return is required to be e-Filed using any one of the
following
Digital Signature Certificate (DSC) or
Electronic Verification Code (EVC), or
Verification of the return by submitting ITR-V.
5. A company and an assessee being individual or HUF who is liable to audit u/s
44AB are required to furnish Form BB (Return of Net Wealth) electronically using
DSC.
6. Information to be furnished for payments, chargeable to tax, to a non-resident
not being a company or to a foreign company in Form 15CA.
7. Appeal to the Commissioner (Appeals) in Form 35.

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e-Filing of Income Tax Returns / Forms

Types of e-Filing
The below are three options to file Income Tax Returns electronically:

Option 1: e-File without Digital Signature Certificate. In this case an ITR-V Form is
generated. The Form should be printed, signed and submitted to CPC, Bangalore
using Ordinary Post or Speed Post ONLY within 120 days from the date of e-Filing.
There is no further action needed, if ITR-V Form is submitted.
Option 2: e-File the Income Tax Return through an e-Return Intermediary (ERI)
with or without Digital Signature Certificate (DSC).
Option 3: Use Digital Signature Certificate (DSC) / EVC to e-File. There is no further
action needed, if filed using DSC / EVC.

Note: The Digital Signature Certificate (DSC) used in e-Filing the Income Tax Return/Forms
should be registered on e-Filing application.

Pre-requisite for registration in e-Filing application

A user must register at www.incometaxindiaefiling.gov.in
Pre-requisites to register

Registration

PAN (Permanent Account Number)

TAN (Tax Deduction Account Number)
Membership with ICAI - For Chartered Accountant
process

Provide PAN / TAN, Password details, Personal details as per PAN / TAN,
Contact details and Digital signature (if available and applicable)
Submit request
On success, Activation link is sent to user through e-mail and a mobile PIN to
mobile number. Click on the activation link and provide Mobile PIN to activate
e-Filing account.
Once registered, LOGIN using User ID (PAN/TAN), Password, Date of Birth/ Incorporation
and Captcha code.

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e-Filing of Income Tax Returns / Forms

Methods of e-Filing

Preparing the Income Tax return off-line using return preparation software
available free of cost at the Income Tax Department e-Filing website and Uploading
the Income Tax Return data- A taxpayer can e-File Income Tax Return from ITR 1 to
ITR 7.
Submit ITR-1/ITR4S Online- An Individual taxpayer can prepare and submit
Income Tax Return- ITR 1/ITR4S Online.

e-Filing of Income Tax Returns (Offline)

Steps to download utility and generate XML (Excel Utility):

www.incometaxindiaefiling.gov.in - e-Filing Home Page

Click on the ITR under Downloads
Click on Download link and save the ZIP file (Excel or JAVA utility)
Extract the downloaded ZIP File
Open the utility, Click on Import Personal / Tax details from XML
Browse and attached the downloaded Prefill XML file to populate the personal
information and TDS details.
Enter all the Mandatory Fields Validate all the sheets Calculate Tax
Generate XML.
Login using e-Filing user credentials
Navigate to e-File Tab Click on Upload Return
Select ITR Form Name and Assessment Year from the dropdown
provided.
Browse and attach XML file.
Select Do you want to digitally sign? Submit.
On successful submit taxpayer will get an option to e-verify return.
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e-Filing of Income Tax Returns / Forms

Steps to download utility and generate XML (JAVA Utility):

www.incometaxindiaefiling.gov.in - e-Filing Home Page

Click on the ITR under Downloads
Click on Download link and save the ZIP file (Excel or JAVA utility)
Extract the downloaded ZIP File
Open the utility, Click on Prefill Enter UserId, Password, DOB/DOI
and select Prefill Address(From PAN Details, From previous ITR Form Filed,
None)click Prefill
Enter all the Mandatory Fields Calculate Tax save XML.
Click on Submit Enter Password and select Do you want to digitally
sign? Submit

Prepare and Submit ITR1/ITR 4S Online:

The taxpayer has the option of submitting ITR 1/ITR 4S by way of Uploading XML OR by
Online submission

Steps to e-File Online ITR (ITR 1 and ITR 4S):

www.incometaxindiaefiling.gov.in - e-Filing Home Page

Login using e-Filing user credentials
Navigate to e-File Tab Click on Prepare and Submit Online ITR
Select ITR Form Name from the drop down (ITR-1 or ITR-4S)
Select Assessment YearSelect the Radio button Prefill Address with to
auto populate the address Select the Radio button if DSC is applicable Click
on Submit
Enter the mandatory details in the online form Click on Submit

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e-Filing of Income Tax Returns / Forms

Note:
To e-File using DSC, it should be registered in the e-Filing application.
If the Income Tax Return is digitally signed or electronically verified, on generation of
"Acknowledgement" the Return Filing process is complete. The return will be further
processed and the Assessee will be notified accordingly. Please check your emails on
these notifications
If the return is not e-Filed with a DSC (digitally signed) or EVC (electronically
verified), an ITR-V Form will be generated. This is an Acknowledgement cum
Verification form. A duly verified ITR-V form should be signed and submitted to CPC,
Post Bag No. 1, Electronic City Post Office, Bangalore - 560100 by Ordinary Post or
Speed Post (without Acknowledgment) ONLY, within 120 days from the date of eFiling.
On receipt of the ITR-V at CPC, the return will be further processed and the Assessee
will be notified accordingly.

Register Digital Signature Certificate (DSC):

The below steps to register DSC in e-Filing
www.incometaxindiaefiling.gov.in - e-Filing Home Page
Login with e-Filing user id and credentials
Navigate to Profile Setting Tab Click on Register Digital Signature
Certificate
Download ITD e-Filing DSC Management Utility from the link provided in eFiling website Extract the downloaded DSC Utility Open the Executable Jar File
(DSC Utility)
Register/Reset Password using DSC - tab
Enter e-Filing User ID, Enter PAN of the DSC, Select the type of DSC
DSC using .pfx file
Select the Type of DSC .pfx file
Browse and attach the Keystore file (.pfx File)
Enter the password for your private key
Click on Generate Signature file
DSC using USB token
Select the Type of DSC (.pfx file or USB token) USB Token
Select USB Token Certificate Click on Generate Signature File
Browse and attach the signature file using the browse option Submit

Modes of e-Verification:
The below are the options provided to electronically verify the returns

Note: No

Option 1: e-Verification using e-Filing OTP (only available if Total Income is less
than or equal to Rupees 5 Lakhs and Refund or Tax payable upto 100 Rupees.
Option 2: e-Verification using NetBanking login
Option 3: e-Verification using Aadhaar OTP validation.
Option 4: e-Verification using Bank ATM (SBI)
Option 5: e-Verification using Bank Account Number (PNB)
Option 6: e-Verification using Demat Account
Further actions required by the taxpayer post e-Verifying the Return
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e-Filing of Income Tax Returns / Forms

To upload Income Tax Form (Other than Income Tax
Returns) by Tax Professional:

Steps to e-file Audit Form(CA):

1. The taxpayer (Client) has to add a particular CA for upload of particular audit
form. Post which the CA has to login into his account and download required
Audit Form. After updating, the CA has to upload the Audit form using CA login.
Add CA functionality:
www.incometaxindiaefiling.gov.in - e-Filing Home Page
Login with efiling user credential.
Navigate to My Account Add CA Enter Membership Number,
Name of the CA, select Form Name ,Assessment Year click
Submit to add CA.
E-file Audit Form:
www.incometaxindiaefiling.gov.in - e-Filing Home Page
Login with CA credential.
Navigate to e-File Upload Form
Enter PAN/TAN of the Taxpayer, PAN of the CA, Form Name,
Assessment Year, Filing Type, Attach the XML , Attach
Signature File and click on submit.
2. A request will be sent to Taxpayer of such upload done by the CA. The taxpayer
can view the same under Work List option after login with taxpayers login
credentials.
Approve Audit Form:
www.incometaxindiaefiling.gov.in - e-Filing Home Page
Login with user Credential.
Navigate to Worklist For your Action Click on Click Here for
view Uploaded Form Details
Click on View Form select Approve/Reject enter Rejection
commentclick on Submit
3. Once assesse approves the audit form it will be considered for processing. In
case of rejection, CA has to upload the audit form again after making necessary
changes.
Submit Online Form:
www.incometaxindiaefiling.gov.in - e-Filing Home Page
Login with e-Filing User credential.
Navigate to e-file Prepare submit Online Form (Other than ITR)
Select the Form Name and Assessment Year
Click on Continue to proceed further

** End of the Document **

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