Income Tax
E Filing& Submission of Returns
Unit V
,• The process of electronically filing Income tax Returns/Forms through the
internet is known as e-Filing.
• According to Section 139 (1) of the Income Tax Act, 1961 of India, individuals
whose total income during the previous year is more than the maximum
amount not chargeable to tax, should file their ITR or income tax returns.
When such individuals file their income tax returns online, the process is
known as e-filing. As a taxpayer, you can seek professional help or file your
returns yourself by simply registering on the income tax department website
or other relevant websites. While every year the due date for filing tax
returns is July 31st, the government may offer a grace period of 15-30 days
to file the returns online or physically.
, Types of e-filing
• Here are the different ways in which you can e-file your income
tax returns:
• You can use a Digital Signature Certificate or DSC to e-file your tax
returns. It has been made mandatory to file IT forms using Digital
Signature Certificate (DSC) by a chartered accountant.
• In case you want to e-file your tax returns without DSC, an ITR V
form is generated which should then be printed, duly signed and
submitted to CPC, Bangalore. This document must be sent by
ordinary post or speed post within 120 days from the date of e-
filing.
• As a taxpayer, you can also e-file IT returns through an E-return
Intermediary (ERI), with or without DSC
E Filing& Submission of Returns
Unit V
,• The process of electronically filing Income tax Returns/Forms through the
internet is known as e-Filing.
• According to Section 139 (1) of the Income Tax Act, 1961 of India, individuals
whose total income during the previous year is more than the maximum
amount not chargeable to tax, should file their ITR or income tax returns.
When such individuals file their income tax returns online, the process is
known as e-filing. As a taxpayer, you can seek professional help or file your
returns yourself by simply registering on the income tax department website
or other relevant websites. While every year the due date for filing tax
returns is July 31st, the government may offer a grace period of 15-30 days
to file the returns online or physically.
, Types of e-filing
• Here are the different ways in which you can e-file your income
tax returns:
• You can use a Digital Signature Certificate or DSC to e-file your tax
returns. It has been made mandatory to file IT forms using Digital
Signature Certificate (DSC) by a chartered accountant.
• In case you want to e-file your tax returns without DSC, an ITR V
form is generated which should then be printed, duly signed and
submitted to CPC, Bangalore. This document must be sent by
ordinary post or speed post within 120 days from the date of e-
filing.
• As a taxpayer, you can also e-file IT returns through an E-return
Intermediary (ERI), with or without DSC
