E-filing - Sivakumar R D
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This document provides information about e-filing of income tax returns in India. It defines e-filing as the process of electronically filing income tax returns through the internet. It outlines the different types of taxpayers that can e-file including individuals, HUF, companies, firms, AOP, and BOI. It also summarizes the different ITR forms for individuals, HUFs, firms, and companies. Finally, it provides a high-level overview of the procedure for registering and e-filing income tax returns online through the incometaxindiaefiling.gov.in website.
E-filing - Sivakumar R D
- 1. R.D.SIVAKUMAR,M.Sc.,M.Phil.,M.Tech., Assistant Professor of Computer Science & Assistant Professor and Head, Department of M.Com.(CA), Ayya Nadar Janaki Ammal College, Sivakasi – 626 124. Mobile: 099440-42243 e-mail : sivamsccsit@gmail.com website: www.rdsivakumar.blogspot.in E-FILING
- 2. Each and every person is responsible to pay the tax to the government.
- 3. Persons Individual HUF (Hindu Undivided Family) Company Firm AOP (Association of Person) BOI (Body of Individual)
- 4. E-Filing The process of electronically filing Income tax returns through the internet is known as e-Filing.
- 5. Scheme of ITR Forms ITR-1 For Individuals having Income from Salary/ Pension/ Income from One House Property (excluding loss brought forward from previous years)/ Income from Other Sources (Excluding Winning from Lottery and Income from Race Horses) ITR-2 For Individuals and HUFs not having Income from Business or Profession ITR-3 For Individuals / HUFs being partners in firms and not carrying out business or profession under any proprietorship
- 6. Scheme of ITR Forms ITR-4 For individuals & HUFs having income from a proprietary business or profession ITR-5 For firms, AOPs and BOIs ITR-6 For Companies other than companies claiming exemption under section 11 ITR- 7 For persons including companies required to furnish return under section 139 (4A) or section 139 (4B) or section139 (4C) or section 139 (4D)
- 7. Due Dates of Filing the Return of Income S.No. Person Due Date 1 Companies 30th September 2 A person other than company whose accounts are required to be audited under this Act or under any other law 30th September 3 A working partner of the firm whose accounts are required to be audited under this Act or under any other law 30th September 4 In case of any other assessee 31st July
- 8. Procedure for Registration Log on to the website www.incometaxindiaefiling.gov.in Click on Register Yourself tab and select Individual
- 9. Step 1: Enter Basic Details In the registration form, the individual enter the basic details and press Continue button
- 10. Step 2: Registration Form A. Enter Password Details
- 11. B. Enter Personal Details C. Enter Contact Details
- 12. D. Enter Current Address E. Fill Subscribe to E-mail and alerts Finally click the Submit button. Then the Registration Successful form will be open
- 13. Step 3: Registration Successful
- 14. Procedure for E-filing Log on to the website www.incometaxindiaefiling.gov.in Click on the ‘e-file your returns’ tab.
- 15. Select appropriate type of Return form. Download Return Preparation Software for selected Return Form. (Excel File) Fill your return offline and generate a XML file.
- 16. Enabling Macros in MS Excel 2007 1. Click the Microsoft Office Button and then Click Excel Option 3. Click the option ‘Enable Macros’. 2. Click Trust Center, Click Trust Center Settings, and then click Macro Settings.
- 17. Log on to the website www.incometaxindiaefiling.gov.in Click on Register option
- 18. Enter PAN, first name, middle name & surname and date of birth/incorporation of the assessee Then click Register tab
- 19. Login with User ID and Password
- 20. Select Submit Return Note: For making use of digital signature, one needs to download a software named Java Runtime Environment 6 (JRE 6Beta).
- 21. Fill all the details in the Submit your Return form and press Upload button
- 22. If your upload is successful, then the acknowledgement of return would be displayed. Save the acknowledgement at required destination. Click on “PRINT” to generate a printout.
- 23. THANK U