Knowledge Base - eFiling Process

What is e-Filing of Returns?

Filing of Income Tax returns is a legal obligation of every person whose total income for the previous year has exceeded the maximum amount that is not chargeable for 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.

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

e-filing offers convenience of time and place to tax payers. This facility is available round the clock and returns could be filed from any place in the world . It also eliminates/ reduces interface between assessee and tax officials.

Who can file returns On-line?

Any individual or organization that files returns using the general method can take advantage of this facility. The pre-requisite for filing online is that you must have a valid PAN number. Direct E-filing is available for FORM NOs. ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6 & ITR-8.

Can I use the same PAN for regular filing returns and E-Filing returns?

Yes.

What are the steps in brief to upload the tax returns on eFiling website?
  • Select appropriate type of Return Form.
  • Fill your return offline and generate a XML file.
  • Register and create a user id/password .
  • Login and click on relevant form on left panel and select "Submit Return".
  • Browse to select XML file and click on "Upload" button .
  • On successful upload acknowledgement details would be displayed.
For companies, should Registration be made in the name of the Company or can a director register in his name and file the returns of the company?

No, a company has to create its own userid and password using its PAN. The company return can be only filed under that userid / password since the PAN in the return must match that of the PAN associated with the userid / password.

Can a Chartered Accountant file on behalf of the Company? If a person is C.A and he wants to file the return of different companies, is it necessary to make a separate user id and password of all the companies or can he file the returns of different companies with his login only?

No, unless the Chartered Accountant is a duly registered e-Return intermediary he cannot file on behalf of the company. A company has to create its own userid and password using its PAN. The company return can be only filed under that userid / password since the PAN in the return must match that of the PAN associated with the userid / password.

Certain Companies cannot be registered since the Company database is not up to date. In such cases, the Company cannot file their e-returns at all?

Please use exactly the same name as it appears in the PAN card or PAN intimation letter to avoid error in registration. If the name does not match exactly then Error message "Name entered does not match our records" will appear. The company database is continuously updated.

What is XML?

XML stands for Extensible Markup Language. It is a general purpose markup language designed especially for Web documents. XML is a way of describing data and it allows designers to create their own customized tags, enabling the definition, transmission, validation, and interpretation of data between applications and between organizations.

What is a Schema?

A schema refers to the collection of database objects associated with a particular database. Any user who files e-return will have created an xml file based on the schema. A simple analogy would be that the schema represents a letter template where the user enters the addressee details, name, salutation, body text etc which then completes the document which is the equivalent of an xml file.

Can the schema be changed? What is the impact of any change in the schema?

Only the new schema should be used while creating the xml file. However, the changes do not in any way impact the returns already filed through the website, which continue to be valid. However, returns that would be filed henceforth will need to conform to the new schema.

What does Uploading mean? How can a person upload his return on website and in which format?

The XML file format of the return prepared using software utilities has to be submitted to the Income tax Department E-Filing website so that it can be processed for the e-returns. This process is referred to as uploading.

How do I get a confirmation that my tax return has been filed successfully?

After the e-return file has been uploaded successfully onto the Income tax Department server, a receipt is displayed with an acknowledgment number. The acknowledgment number is confirmation of the successful submission of your e-returns.

How should I get a acknowledgment number?

The receipt containing the acknowledgment number is the only valid proof of electronic submission of the return. A physical return without a provisional acknowledgment number cannot be accepted for further processing and would be returned.

Other than the online acknowledgment, the assessee does not have any facility to check the status of the uploaded e-return. There may be situations, when the assessee may have uploaded but the department may not have received the return. Accordingly, it is suggested that the portal display the status of the filed e-return (similar to refund status) to assure the assessee of the completeness of the transaction.

The assessee would be able to printout acknowledgment with an acknowledgment / ITR-V form in case of a successful upload. In case of any breakdown during the transmission of the xml file, the assessee can re-submit the return. However, the assessee can verify the "My Return" submenu under the "My Account" menu at http://incometaxindiaefiling.gov.in .

Why do I get an error message at the time of submission?

It could generally happen due to incorrect data or non-filling of mandatory fields. Rectify the errors until there are no further error messages. Please do not use any Special Characters such as -, _, &, !, ^, <, >, #, ~, %, or * while doing data entry since it may cause an error while generating XML file or while uploading the XML file.

For A.Y. 2007-08 bar coded return may also be furnished at the option of the assessee. What is a bar - coded return and how to file it?

This is a new initiative of the income tax department. ITR-1 & ITR-2 forms could be submitted containing bar codes. Such returns could be read with the help of a scanner obviating the necessity of data entry work. This would expedite the processing of the return and thus better taxpayer service. One has to use the return preparation software provided on the web site to generate bar coded returns.