e-Filing tax return

The process of electronically filing Income tax Returns/Forms through the internet is known as e-Filing.
e-Filing of Returns/Forms is mandatory for

1. In the case of an Individual/HUF
• Where accounts are required to be audited under section 44AB;
• Where the above 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 e-File 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 lakh rupees or any refund is claimed (other than Super Senior Citizen furnishing ITR1 or ITR2)
• In cases where accounts are required to be audited under section 44AB, the return is required to be e-Filed under digital signature (DSC).
• In cases where accounts are not required to be audited under section 44AB, the return is required to be e - Filed using any one of the three manners namely i) Digital Signature Certificate (DSC) or ii) Electronic Verifi cation Code (EVC), or iii) Verification of the return in Form ITR - V.
2. In all cases of company the return is required to be e-Filed under 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 under digital signature (DSC)
• In any other case of ITR 7, the return is required to be e-Filed using any one of the three manners namely i) DSC or ii) EVC or iii) ITR V D.
4. In case of Firm or Limited Liability Partnership or any person (other than a person mentioned in 1, 2 & 3 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 three manners namely i) DSC or ii) EVC or iii) 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.

Types of e-Filing

There are three ways to file Income Tax Returns electronically:

1. Option 1 - Use Digital Signature Certificate (DSC) to e-File. There is no further action needed, if filed with a DSC.
2. Option 2 - 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 (without Acknowledgement) ONLY within 120 days from the date of e-Filing. There is no further action needed, if ITR-V Form is submitted.
3. Option 3 - e-File the Income Tax Return through an e-Return Intermediary (ERI) with or without Digital Signature Certificate (DSC).

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

Pre-requisites for registration in e-Filing application

1. A user must register at https://incometaxindiaefiling.gov.in
2. Pre-requisites to register are
   
   • PAN (Permanent Account Number)
   • TAN (Tax Deduction Account Number)
   • Membership with ICAI - For Chartered Accountant
3. Registration process
   
   • Provide PAN / TAN, Password details, Personal details as per PAN, 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.

How to e-File

An Income Tax return can be e-Filed by:

1. Uploading Income Tax Return- A taxpayer can e-File Income Tax Return from ITR 1 to ITR 7.
2. Submit ITR-1/ITR4S Online- An Individual taxpayer can e-File Income Tax Return – ITR 1/ ITR4S Online.

To upload Income Tax Return:

1. GO TO 'Downloads' section and select applicable Income Tax Return Form of the relevant Assessment Year .
2. Download the utility of the Income Tax Return (ITR).
3. Fill the utility and Validate.
4. Generate an XML file and save in desired path/destination in your desktop/system.
5. LOGIN to e-Filing application and GO TO --> e-File --> Upload Return.
6. Select the Income Tax Return Form and the Assessment Year.
7. Browse and Select the XML file.
8. Upload Digital Signature Certificate, if available and applicable.
9. Click 'SUBMIT'.
10. On successful upload, Acknowledgement details would be displayed. Click on the link to view or generate a printout of Acknowledgement/ITR-V Form.

Note:

1. To e-File using Digital Signature Certificate (DSC), the DSC should be registered in the application.
2. If the Income Tax Return is uploaded with DSC (digitally signed), on generation of "Acknowledgement“, the Return Filing process is complete.
3. If the return is not uploaded with a DSC (digitally signed), on successful upload of e-Return, 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. The Return filing process shall be complete only on receipt of the ITR-V at CPC, Bangalore.

To submit ITR-1/ITR4S Online

1. Login to e-Filing application
2. GO TO 'e-File' --> 'Prepare and Submit ITR Online'
3. Select the Income Tax Return Form ITR 1/ITR4S and the Assessment Year.
4. Fill in the details and click the SUBMIT button
5. On successful submission, Acknowledgement detail is displayed. Click on the link to view or generate a printout of Acknowledgement/ITR-V Form.

Note:

1. To e-File using Digital Signature Certificate (DSC), the DSC should be registered in the application.
2. If the Income Tax Return is uploaded with DSC (digitally signed), on generation of "Acknowledgement“, the Return Filing process is complete.
3. If the return is not uploaded with a DSC (digitally signed), on successful upload of e-Return, 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. The Return filing process shall be complete only on receipt of the ITR-V at CPC, Bangalore.

Modes of e-Verification

The below are the options provided to electronically verify the returns.

1. 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.
2. Option 2: e-Verification using NetBanking login
3. Option 3: e-Verification using Aadhaar OTP validation.
4. Option 4: e-Verification using Bank ATM (SBI, AXIS bank, Canara bank, ICICI bank and IDBI)
5. Option 5: e-Verification using Bank Account Number (Punjab National Bank, United Bank of India and ICICI bank)
6. Option 6: e-Verification using Demat Account

Note: No Further actions required by the taxpayer post e-Verifying the Return.

To upload Income Tax Form by Tax Professional

1. GO TO 'Downloads' section and select applicable Income Tax Form of the relevant Assessment Year OR Login to e-Filing application and GO TO 'Downloads'-->'Download Forms' and select applicable Income Tax Form of the relevant Assessment Year.
2. Download the excel utility of the Income Tax Form.
3. Fill the excel utility and Validate.
4. Generate an XML file and save in desired path/destination in your desktop/system.
5. LOGIN to e-Filing application and GO TO --> e-File --> Upload Form.
6. Select the Income Tax Form and the Assessment Year.
7. Browse and Select the XML file
8. Upload Digital Signature Certificate.
9. Click 'SUBMIT'.
10. On successful upload, the Income Tax Form is sent to Assessee's workflow for acceptance.
11. The Assessee should LOGIN to e-Filing application, GO TO Worklist and accept/reject the Income Tax Form.
12. On Approval, the Form is successfully submitted with e-Filing application. No further action is required.
13. If Rejected, the Tax Professional can prepare and e-File the Income Tax Form again by following the above mentioned steps.

Note:

1. You can upload the Forms after you have registered in e-Filing.
2. Assessee can "Add CA", using My Account menu, after login.
3. To e-File using Digital Signature Certificate (DSC), the DSC should be registered in the application. (To register DSC, you should LOGIN and GO TO --> Profile Settings --> Register Digital Signature Certificate)
4. The Form will be further processed and the Assessee will be intimated accordingly. Please check your emails on these intimations.

Need Assistance

For queries related to Income tax / PAN / TAN / general call : 1800 180 1961

For queries related to Refund call: 1800 425 2229 / 1800 103 4455

For queries related to e-Filing of Returns call : 1800 4250 0025

Source - Income tax Department, Ministry of Finance, Government of India