e-Filing of Income Tax – Forms, Methods and Types

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 (ITR-V) 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 with a DSC / EVC.

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

types_eFiling

Pre-requisite for registration in e-Filing application

A user must register at www.incometaxindiaefiling.gov.in

Pre-requisites to register

1) PAN (Permanent Account Number)

2) TAN (Tax Deduction Account Number)

3) Membership with ICAI – For Chartered Accountant

Registration process

1) Provide PAN / TAN, Password details, Personal details as per PAN / TAN, Contact details and Digital signature (if available and applicable)

2) Submit request

3) 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.

Methods of e-Filing of Income Tax

1) 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.

2) 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)

e-Filing_of_Income_Tax_Returns_(Offline)

Steps to download utility and generate XML

Excel Utility – 

1) www.incometaxindiaefiling.gov.in e-Filing Home Page
2) Click on the “ITR” under “Downloads”
3) Click on “Download” link and save the ZIP file (Excel or JAVA utility)
4) Extract the downloaded ZIP File
5) 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.
6)  Enter all the Mandatory Fields –> Validate all the sheets –> Calculate Tax –> Generate XML.
7) Login using e-Filing user credentials
8) Navigate to “e-File” Tab –> Click on“Upload Return”
9) 
Select “ITR Form Name” and “Assessment Year” from the dropdown provided.
10) Browse and attach XML file.
11) Select “Do you want to digitally sign?”–>
12) On successful submit taxpayer will get an option to e-verify return.

JAVA Utility –

1) www.incometaxindiaefiling.gov.in e-Filing Home Page
2) Click on the “ITR” under “Downloads”
3) Click on “Download” link and save the ZIP file (Excel or JAVA utility)
4) Extract the downloaded ZIP File
5) 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
6) Enter all the Mandatory Fields –> Calculate Tax –> save XML.
7) Click on “Submit” –>Enter “Password” and select “Do you want to digitally sign?” –>Submit

Process and Submission of ITR1/ITR 4S Online

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

e-Filing_of_Income_Tax_Returns_(Offline)2

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

1)  www.incometaxindiaefiling.gov.in e-Filing Home Page
2) Login using e-Filing user credentials
3) Navigate to “e-File” Tab –> Click on “Prepare and Submit Online ITR”
4) Select “ITR Form Name” from the drop down (ITR-1 or ITR-4S)
5) Select “Assessment Year” –> Select the Radio button “Prefill Address with” to auto populate the address –> Select the Radio button if DSC is applicable –> Click on “Submit”
6) 
Enter the mandatory details in the online form –> Click on “Submit”

Note:
1) 
To e-File using DSC, it should be registered in the e-Filing application.
2) 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
3) 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 e-Filing.
4) 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):

Follow the below steps to register DSC in e-Filing of income tax

1) www.incometaxindiaefiling.gov.in e-Filing Home Page
2) Login with e-Filing user id and credentials
3) Navigate to “Profile Setting” Tab –> Click on “Register Digital Signature Certificate”
4) 
Download “ITD e-Filing DSC Management Utility” from the link provided in e-Filing website Extract the downloaded DSC Utility –> Open the Executable Jar File (DSC Utility)
5) “Register/Reset Password using DSC” – tab
6) Enter e-Filing User ID, Enter PAN of the DSC, Select the type of DSC
7) DSC using .pfx file
8) Select the Type of DSC .pfx file
9) 
Browse and attach the Keystore file (.pfx File)
10) Enter the password for your private key
11) Click on “Generate Signature file”
12) DSC using USB token
13) Select the Type of DSC (.pfx file or USB token) USB Token
14) Select USB Token Certificate –> Click on “Generate Signature File”
15) 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
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

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

Upload of 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:
1) www.incometaxindiaefiling.gov.in
– e-Filing Home Page
2) Login with efiling user credential.
3) Navigate to “My Account” –> “Add CA” –> Enter “Membership Number”, “Name of the CA”, select “Form Name” ,“Assessment Year” –> click “Submit” to add CA.

efiling-of-income-tax_loanyantraE-file Audit Form:
1) www.incometaxindiaefiling.gov.in – e-Filing Home Page
2) Login with CA credential.
3) Navigate to “e-File” –> “Upload Form”
4) 
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.

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 taxpayer’s login credentials.

Approve Audit Form:
1) www.incometaxindiaefiling.gov.in – e-Filing Home Page
2) Login with user Credential.
3) Navigate to “Worklist” –> “For your Action” –> “Click on “Click Here” for view Uploaded Form Details
4) Click on “View Form” –> select “Approve/Reject” –> enter “Rejection comment” –> click on “Submit”

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:
1) www.incometaxindiaefiling.gov.in
– e-Filing Home Page
2) Login with e-Filing User credential.
3) Navigate to “e-file” –> “Prepare submit Online Form (Other than ITR)” –> Select the “Form Name” and “Assessment Year”
4) 
Click on “Continue” to proceed further.

Stay digitalised and connected. Happy Tax Saving Month.

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