E filing process of income tax return

1. PRESENTATION ON
E-FILING
Prepared by Rajat Kumar
Reg no. NRO0477459

2. INTRODUCTION
Electronic filing is the process of submitting tax returns over
the Internet using tax preparation software that has been pre-
approved by the relevant tax authority.

3. WHAT IS E-FILING?
 The process of electronically filing income tax return
through the internet is known as e-filing.
 It is mandatory for companies and firms requiring
statutory audit u/s 44AB.
 E-filing is possible with or without digital signature.

4. WAYS OF E-FILING
 There are three ways to file returns electronically
1. Use digital signature in which case no paper return is required to
be submitted.
2. File without digital signature in which ITR-5 form is to filed with
the department. This is a single receipt of verification form.
3. File through an e-return intermediary who would do e-filing and
also assist the assesse file the ITR-5 form.

5. Difference Between E-filing And Paper Return
Particulars E-filing Paper Filing
Place of filing Can be filed from
anywhere in the
world.
To be filed at
particular office only.
Errors Very less errors High chances
Processing Very fast Very slow
Malpractices Low High
Access to past
records
Very easy access to
past records
Access to past records
is not easy

6. TYPES OF E-FILING
E-filing for Income Tax
E-filing for Service Tax
E-filing for Company Law
E-filing for GST

7. COMMON E-FILING PROCESS
Obtaining e-
format file
Filling
information in
e-format file
Validating e-
format file
Uploading of
e-format file

8. WEBSITE FOR E-FILING
 User must register at https://www.incometaxindiaefiling.gov.in

9. OVER VIEW OF E-FILING WEBSITE

10. Do you have Id
and Password ?
Yes No
E-filing of Return Process
Login
Read instructions
carefully
Quick E-file
return
Register
Enter details and
click submit
Download
ITR-5
Take print of ITR-5 form
and send it to Income
Tax Department