FAQ on Registration on ITD e-filing website & How to upload ITR

What information do I need, to register myself in the ITD e-filing website?

Answer: The basic information required is: PAN, Full Name, Date of Birth/Incorporation, Communication Address, valid e-mail id, Mobile number and Digital Signature Certificate (if applicable). For persons other than Individuals, in additional to the above mentioned information, PAN details and contact details of the Principal contact are required.

What happens if I dont register?

Answer: Without Registration, the user cannot e-File the Income Tax Return. Also, additional services like Viewing 26AS Statement, status of Income Tax Return, File Rectification, Refund re-issue request, etc cannot be availed. The registration needs to be done only once.

Should Registration be made in the name of the Company or can a director register in his/her name and file the Income Tax Return of the company from his/her User ID?

Answer: No. A companys PAN is required to be registered on ITD e-filing website for uploading the Income Tax Return of the company. The same applies for Firms, LLP, AOP, BOI, Local Authority, Trust, Artificial Juridical Person and Co-operative society.

What do I do next after registration?

Answer: After registration, ITD will send an activation link on the registered email ID of the taxpayer. Once the taxpayer clicks on the link, the User ID of the taxpayer becomes functional. Now, the taxpayer can login into ITD e-filing website. Therefore, taxpayer is advised to provide a valid e-mail ID during registration process.

In case, taxpayer has entered the wrong email-id during registration and taxpayer is not able to activate the User ID, what is to be done by taxpayer to activate the account?

Answer:

  • Click on the Resend Activation Link found on the Login page of e-filing website (click Login Here button under Registered User section on the right hand side of the home page).
  • On the page, select the User type and enter details like PAN, Date of Birth/ Incorporation, Password and new e-mail ID. Note: In addition, a Chartered Accountant needs to enter the Membership Number and Enrollment Date.
  • The Activation link is sent to the new e-mail ID. Click on the Activation link. If you do not click the activation link, the registration process is incomplete.

What should I do when the authorized signatory (Principal Contact) assigned in e-Filing application has changed?

Answer: You can assign the new authorized signatory (Principal contact) in e-Filing application. LOGIN and GO TO Profile Settings  â„ Update Principal Contact details, and update the PAN and Contact details of the new principal contact. On submission, the details are updated. To update the DSC of the new principal contact, GO TO Profile Settings  â„ Register Digital Signature Certificate.

What is e-Filing of Income Tax Returns?

Answer: Filing of Income Tax returns is a legal obligation for every person whose total income for the previous year has exceeded the maximum amount that is not chargeable to Income Tax under the provisions of the I.T Act, 1961. Income Tax Department has introduced a convenient way to file these returns online using the Internet. The process of electronically filing your Income tax returns through the Internet is known as e-filing of returns.

How is e-Filing different from the regular filing of returns?

Answer: E-filing offers convenience of time and place to tax payers. This facility is available round the clock and returns can be filed from any place in the world. It also eliminates/ reduces interface between assessee and tax officials. The procedure of e- filing is explained under Help section  â„ e-Filing.

What are the steps in brief to upload the Income Tax Return on this website?

Answer:

  • Visit ITD e-filing website https:\\incometaxindiaefiling.gov.in
  • On homepage, GO TO Downloads section and select applicable Income Tax Return Form of the relevant Assessment Year OR Login to e-Filing application and GO TO Downloads â„Income Tax Return Forms and select applicable Income Tax Return Form of the relevant Assessment Year.
  • Download the excel utility of the Income Tax Return (ITR).
  • Fill the excel utility and Validate.
  • Generate an XML file and save in desired path/destination in your desktop/system.
  • LOGIN to e-Filing application and GO TO  â„e-File  â„Upload Return.
  • Select the Income Tax Return Form and the Assessment Year.
  • Browse and Select the XML file
  • Upload Digital Signature Certificate, if available and applicable.
  • Click SUBMIT.
  • On successful upload, Acknowledgement details would be displayed. Click the link to view or generate a printout of Acknowledgement/ITR-V Form.

What do I need to do post uploading the Income Tax Return?

Answer:

  • If the Income Tax Return is uploaded with DSC (digitally signed), 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 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, 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. On receipt of the ITR-V at CPC, the return will be further processed and the Assessee will be notified accordingly. Please check your emails on these notifications.

What is the Pre-Fill button in the Excel Utility and how can I use it?

Answer: The Pre-Fill button in the Excel utility helps the taxpayer in pre-filling Personal and Tax information as available with Income Tax Department. To pre-fill, Login to e-Filing application and GO TO  â„Downloads  â„Download Pre-filled XML to the desired path/destination in your desktop/system. Open the Excel utility (ITR) and click the Pre-fill button. This will require you to select the path/destination where you have saved the XML and click OK. The details will be uploaded into your utility. You may edit the tax details, if needed).

If I have paid excess tax, how and when will it be refunded to me?

Answer: To claim the excess paid tax, the assessee has to be file Income Tax Return, irrespective of the fact whether the income is taxable or not. The amount of refund will be remitted to the assessee either through cheque or directly to the bank account as mentioned in the ITR form after the processing of the return.

I have forgotten my password. What is to be done to retrieve it?

Answer: Click on the Forgot password link on the homepage of ITD e-filing website. In the Forgot Password page, enter your User ID and Captcha Code, and click Continue. Select one of the below options on the next page:

1) Answer Secret Question- Enter your Date of Birth/Incorporation and answer the secret question, OR

2) Upload the Digital Signature Certificate (DSC) which is registered on e-Filing application.

Click Submit. On successful submission of request, a new system generated Password is sent to your registered e-mail ID. LOGIN to e-Filing web-site using the system generated Password. On first LOGIN using this password, you are prompted to change the Password. Enter a New Password according to the format prescribed and SUBMIT. Please note that your password cannot be the same as your three previous passwords.

Can a LEGAL HEIR e-File the Income Tax Return of the deceased assessee?

Answer: Yes. A Legal Heir can file Income Tax Return, View Status of Income Tax Return, ITR-V Acknowledgment and other filing status in respect of the Income Tax Return of the deceased person for the e-Filed Assessment Year.

The Assessing Officer (AO) designation and code as per Know your PAN is different from my Jurisdictional AO.

Answer: Please apply before the jurisdictional Assessing officer to initiate the process of acquiring PAN by Jurisdictional Assessing Officer.

How can taxpayer find his Assessing Officer (AO) Code?

Answer: GO TO Know your Jurisdictional A.O. under Services menu on the home page of ITD e-filing website. Enter your PAN and know your Jurisdictional AO.

How can I come to know about TAN of my deductor?

Answer: Kindly refer to Form 16 or Form 16A issued by the employer for the TAN. You can also see the details of deductor in the 26AS Tax credit statement made available by the NSDL in its website, which can be easily accessed through ITD e-filing website.

How do I know whether my e-Return is being processed at CPC Bangalore or the Assessing Officer?

Answer: The taxpayer is advised to LOGIN to the website and GO TO My Account  â„ My Returns/Forms and check the status of Income Tax Return for a given Assessment Year.

Is it mandatory to file return of income after getting PAN?

Answer: No. The liability to file return of income is governed by different set of parameters laid down in the Income Tax Act 1961.

Who can file the return for a deceased assessee?

Answer: A legal heir can file the return in such case.

How can I assign myself as a LEGAL HEIR for a deceased person?

Answer: To register as a Legal Heir, the deceased and the requester should be registered in the e-Filing application.
Below are the steps for registration of Legal Heir:

Step 1-LOGIN to e-Filing application and GO TO  â„My Account  â„Register as Legal Heir.

Step 2 – Provide details and attach a zip file containing the documents (a copy of the Death Certificate, a copy of PAN card of the deceased, self attested PAN card copy of Legal Heir and Legal Heir certificate).

Step 3-Click on the SUBMIT button.

Step 4-The request will be sent to the e-Filing Administrator.

Step 5-Requester should send a hard copy of the Death Certificate, a copy of PAN card of the deceased, self attested PAN card copy and Legal Heir certificate to the CPC- eFiling Administrator, Post Bag No. 12, Electronic City Post office, Bangalore- 560100 within 30 days.

Step 6– On receiving the documents, the e-Filing Administrator will review and approve and a confirmation e-mail is sent to the registered e-mail ID.

Once assigned as a Legal Heir, can I e-File for the deceased person for compulsory DSC cases?

Answer: Yes. You should register your Digital Signature Certificate (DSC) in e-Filing application, if not already registered. Once registered, use your DSC to file for the deceased person.

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Due date to deposit TDS, March 2013, Form 16,16A, 24Q, 26Q

Due date to deposit TDS, March 2013, Form 16, 16A, 24Q, 26Q are as follows:

 

  1. Due date to deposit tax deducted (TDS) in March 2013 is 30.04.2013
  2. Etds return due date for salary Q4 (01.01.2013 to 31.03.2013) (form 24 Q) is 15.05.2013
  3. Etds return due date for other than salary Q4(01.01.2013 to 31.03.2013) (26q) is 15.05.2013
  4. Due date for form 16(salary) FY 2012-13 is 31.05.2013
  5. Due date for Form 16A quarter four (01.01.2013 to 31.03.2013) is 30.05.2013

Please note down all date given above and make sure that you are on time in each case.

Due date to deposit the tax deducted on amount/Income paid in March 2013 and Tax deducted on provisions created in March 2013 is 30.04.2013. This is as per notification 41/2010 dated 31.05.2010.

Rule:

  • As per latest rule for TDS deducted in march 2013, due date to deposit TDS is 30.04.2013..
  • Further same due date is applicable for complete month ,means whether tax deducted on 31.03.2013 on provisions or 01.03.2013 to 30.03.2013.
  • Due date remains to be 30.04.2013 for all type of assessee except Govt offices.
  • Further 30.04.2013 is applicable for salary as well as for other than salary both.

So no need to deposit TDS on 07.04.2013 enjoy for one month and deposit tax on or before 30.04.2013.

New rule has been reproduced here under:

Time and mode of payment to Government account of tax deducted at source or tax paid under sub -­ section (1A) of section 192.

Rule: 30

(1) All sums deducted in accordance with the provisions of Chapter XVII-B by an office of the Government shall be paid to the credit of the Central Government

(a) on the same day where the tax is paid without production of an income-tax challan; and

(b) on or before seven days from the end of the month in which the deduction is made or income-tax is due under sub-section (1A) of section 192, where tax is paid accompanied by an income-tax challan.

Tax to be deducted by Govt. Office

1.

Tax deposited without challan Same day

2.

Tax deposited with challan 7th of next month

3.

Tax on perquisites opt to be deposited by the employer 7th of next month

 (2) All sums deducted in accordance with the provisions of Chapter XVII-B by deductors other than an office of the Government shall be paid to the credit of the Central Government –

(a) on or before 30th day of April where the income or amount is credited or paid in the month of March; and
(b) in any other case, on or before seven days from the end of the month in which-

  1. the deduction is made; or
  2. income-tax is due under sub-section (1A) of section 192.-

Tax deducted by other

1.

tax deductible in March 30th April of next year

2.

other months & tax on perquisites opted to be deposited by employer 7th of next month

(3) Notwithstanding anything contained in sub-rule (2), in special cases, the Assessing Officer may, with the prior approval of the Joint Commissioner, permit quarterly payment of the tax deducted under section 192 or section 194A or section 194D or section 194H for the quarters of the financial year specified to in column-

(2) of the Table below by the date referred to in column (3) of the said Table:-

SrNo. Quarter ended On Date of payment
1. 30th June 7th July
2. 30the September 7th October
3. 31st December 7th January
4. 31st March 30Th April

 

Due Dates For ETDS returns (Form 24Q for salary and 26Q for contractors others, 27Q for Non-resident

Due date ETDS return 24Q, 26Q 27Q and Form16 ,Form 16A

Sl. No.

Quarter ending

For Govt offices

For other deductors

Etds return Form 16A Etds return Form 16A

1.

30th June 31st July 15th August 15th July 30th July

2.

30th September 31st October 15th November 15th October 30th October

3.

31st December 31st January 15th Feburary 15th January 30th January

4.

31st March 15th May
30th May (31st May for form 16) 15th May 30th May (31st May for form 16)
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E-filing may be must for people with annual income above Rs 5 lakh

Taxpayers having an annual income of over Rs 5 lakh will be required to file their returns in electronic form, a senior Finance Ministry official said on Tuesday. Besides, the Finance Ministry is also making provisions for e-filing of Wealth Tax returns.

Income tax returns for the group above Rs 5 lakh, all such returns will be e-filed. This is a move towards using technology so that the interface between Assessing Officer and assessee is minimised, Revenue Secretary Sumit Bose said at a Ficci event here.

The government had last year introduced the system of e-filing of Income tax returns for assessees with annual income of Rs 10 lakh and above.

Section 14 of the Wealth-tax Act provides for furnishing of return of net wealth as on the valuation date in the prescribed form.

At present, certain documents and reports are required to be furnished along with the return of net wealth under the provisions of Wealth-tax Act read with the provisions of Wealth-tax Rules.

Sections 139C and 139D of the IT Act contain provisions for facilitating filing of return of income in electronic form by certain class of income-tax assessees.

In order to facilitate electronic filing of annexure, less return of net wealth, it is proposed to insert new sections 14A and 14B in the Wealth-tax Act on similar lines. The amendments will take effect from June 1, 2013,said the Memorandum to the Finance Bill 2013.

 

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CIT, CPC (TDS) will be subordinate to DGIT (System)

  MINISTRY OF FINANCE (Department of Revenue),

 (Central Board of Direct Taxes), NOTIFICATION No. 15/2013,

 Income-Tax, New Delhi, the 26th February, 2013

 S.O. 460(E).-In exercise of the powers conferred by Section 118 of the Income-taxAct,1961(43 of 1961), the Central Board of Direct Taxes hereby directs that the income-tax authority specified in column (3) of the Schedule below shall be subordinate to the income-tax authority specified in column (2) of the said Schedule.

SCHEDULE

S. No. Designation of Income Tax Authorities Designation of Income Tax Authorities
1. Director General of Income Tax (System) Commissioner of Income Tax Centralised Processing Cell (TDS)

This notification shall come into force from the date of its publication in the Official Gazette.


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