FAQ’s

To understand the procedure to file e-returns, use the Help option available on home page of the ITD e-filing website.

Without the unique User ID and password, no individual will be able to access the web site. This registration needs to be done only once.

The basic information required is PAN, Full Name, DOB, Postal Address, valid e-mail id and Mobile number.

No. Registration has to be done in the name of the company using company’s PAN. The company login is required for uploading the return of the company.

No. The person authorized by the company to file the return has to file the return of the company using DSC.

After registration, ITD will send an activation link on the registered email id of the taxpayer. Once the taxpayer clicks the same, 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 email id in the registration profile.

Software used to prepare the Income Tax Return that will be uploaded to ITD e-filing website is called the ‘Return Preparation Software’. The input to the “Return Preparation Software” will be the actual data that taxpayer need to fill while preparing return of income.

Yes. End users are also free to use any other utility created by other software providers, as long as the XML output conforms to the XML Schema which has been posted at the E-Filing website.

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. Any Client Side Utility which creates an e-return XML will be a file with an extension .xml. This is the file that must be uploaded to the ITD e-filing website.

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. The template ensures uniformity and standardization of the format of the letter in the same way that the schema provides a structure to the xml file.

On uploading the file on to the system, a unique database object is created in the Income tax Department system. If you are using the services of the Utilities available at the e- Filing website, or any other Utility capable of generating an e-return XML for these forms, you need not download the schema or be worried about it. The Schema is made available to those individuals, software companies and organizations who wish to use this code to help create their own software utility for filling up these forms.

The following table may be used for selecting the right type of form depending on the type of income.

Yes. It is mandatory for all companies and those non-corporate assessees who have to get their accounts audited u/s 44 AB of the Act to file their return electronically with Digital Signature Certificate.

The assessee has to quote the current address on the return forms. In case, the address on the PAN database is no longer valid, the taxpayer may contact NSDL for change of address.

He has to give these figures from primary records i.e bank statements, cash books etc.

ITR-5

A digital signature authenticates electronic documents in a similar manner a handwritten signature authenticates printed documents. This signature cannot be forged and it asserts that a named person wrote or otherwise agreed to the document to which the signature is attached. The recipient of a digitally signed message can verify that the message originated from the person whose signature is attached to the document and that the message has not been altered either intentionally or accidentally since it was signed. Also, the signer of a document cannot later disown it by claiming that the signature was forged. In other words, digital signatures enable the “authentication” and “non-repudiation” of digital messages, assuring the recipient of a digital message of both the identity of the sender and the integrity of the message.

A digital signature is issued by a Certification Authority (CA) and is signed with the CA’s private key. A digital signature typically contains the: Owner’s public key, the Owner’s name, Expiration date of the public key, the Name of the issuer (the CA that issued the Digital ID), Serial number of the digital signature, and the digital signature of the issuer. Digital signatures deploy the Public Key Infrastructure (PKI) technology.

If you file electronically using digital signature you do not have to submit a physical copy of the return. Even if you do not have a digital signature, you can still e-File the returns.

India is one of the select band of nations that has the Digital Signature Legislation in place. This Act grants digital signatures that have been issued by a licensed Certifying Authority in India the same status as a physical signature.

For non-auditable cases, DSC is not mandatory. If the DSC is used while uploading the return, the return will be treated as legally filed immediately after uploading. However in case, an individual does not have a DSC, he/she can still file the return electronically, but, in this case, a signed copy of ITR-V has to be sent to ITD CPC, Bengaluru within stipulated time. After receiving the signed copy of ITR-V at ITD CPC, return will be treated as legally filed.

The Information Technology Act, 2000 provides for use of Digital Signatures on the documents submitted in electronic form in order to ensure the security and authenticity of the documents filed electronically. Certification Agencies are appointed by the office of the Controller of Certification Agencies (CCA) under the provisions of IT Act, 2000. There are a total of eight Certification Agencies authorized by the CCA to issue the Digital Signature Certificates.

A person who already has the specified class II or III DSC for any other application can use the same for filing the Income tax return and is not required to obtain a fresh PAN embedded DSC. Fresh PAN embedded DSC is required in cases where the existing DSC has expired.

The Digital Signature certificates are typically issued with one year validity and two year validity. It includes the cost of medium (a USB token which is a one-time cost), the cost of issuance of Digital Signature and the renewal cost after the period of validity. The issuance costs in respect of each Certification Agency vary and are market driven.

The website allows the Assessee to use digital signature as an option. Therefore it is not possible to embed the digital signature feature in the software utility/form. However, the Assessee can browse and attach the digital signature at the time of submission of the e-return at his option. Taxpayer has to first register its DSC on the e-filing website (in the My account menu option) after entering into the system using login id and password. Once DSC is registered, taxpayer has to use the same DSC while uploading the return on the e-filing website.

DSC in USB tokens is also accepted.

DSC should be of Class II or III only, issued by CCA approved certifying agencies in India.

To get the full insight of Section 234F in the language of the law, we need to move to income tax website. For your reference, the extract of this section has been produced as under:

1. 1. Without prejudice to the provisions of this Act, where a person required to furnish a return of income under section 139, fails to do so within the time prescribed in sub-section (1) of said section, he shall pay, by way of fee, a sum of-
      • five thousand rupees, if the return is furnished on or before the 31st day of December of the assessment year;
      • ten thousand rupees in any other case: Provided that if the total income does not exceed five lakh rupees, the fee payable shall not exceed one thousand rupees.
   2. The provisions of this section shall apply in respect of the return of income required to be furnished for the assessment year commencing on or after the 1st day of April 2018.

    

Even after the payment of taxes if you don’t file your IT returns then the IT department may issue a notice of non-compliance after the end of relevant assessment year.

As per section 234F, the amount of fee u/s 234F shall be Rs.1000 where income is below Rs. 5,00,000.

Hence, in your case, the quantum of fees shall be Rs. 1000 if you file between the time period 1st August to 31st March.

As per section 234F, for individuals having income above Rs. 5,00,000 and filing the return before 31st December of the assessment year then the amount of fee shall be Rs.5,000. Hence, in your case, the quantum of fees leviable shall be Rs. 5,000.

As per section 234F, for individuals having income above Rs. 5,00,000 and filing the return after 31st December but before 31st March of the assessment year then the amount of fee shall be Rs.10,000.Therefore, in your case, the quantum of fees leviable shall be Rs. 10,000.

No, it is not possible to file the return for F.Y 17-18 after 31st March 2019. Finance Act 2017 brought an amendment under the time limit of section 139(4), you cannot file your return after the end of relevant assessment year.

No, as per section 234F, the penalty shall be levied on late filing of return but not on late e-verification of return.

Hence, If you e-verify after the due date of filing return but before 120 days of filing the return, fee u/s 234F cannot be levied.

Yes, fee under section 234F shall be levied even if TDS has been deducted by your employer. The reason being that fee under 234F is levied in respect of timing of return filing and not in relation to the payment of taxes.

Yes, the fee under section 234F shall be levied even if TDS has been deducted by the bank and your total income is less than the basic exemption limit.

As fees under section 234F are levied in respect of timing of return filing and not in relation to the payment of TDS.

Yes, Sec 234F would be leviable in your case. In your case, you are required to file ITR as per law because your income before deductions is above the basic exemption limit. Therefore, if you file the belated return then sec 234F shall be applicable. Fees of Rs. 1000 shall be applicable in your case.

No, if your income after deductions falls below the basic exemption limit and you are not required to file return but still if you file the belated return then sec 234F shall not be applicable.

No, fees u/s 234F shall not be applicable in your case if your income is below exemption limit or nil and you are filing the belated return.

Yes, both will be applicable simultaneously in a situation when your tax is payable. However, in case of late filing of return when no tax is payable then interest u/s 234A shall not be levied and only fee u/s 234F shall be levied.

Just don’t get confused in both of these sections. Sec 234A speaks for levy of interest at the rate of 1% on the tax amount due while section 234F talks about levy of a definite amount of late fees depending on the date of filing of the return. Therefore, both will be applicable in case of delay in filing of return u/s 139(1) if your tax is unpaid.

In this case, after the e-verification of return, it would be processed by the income tax department as per the normal provisions of the income tax law.

No there is no such exemption under section 234F. The conditions of levy and the quantum remain same in case of every individual including super senior citizen.

Yes, even if you are eligible to receive the refund in ITR of F.Y 17-18 and onwards still late fees u/s 234F shall be applicable in your case as per the applicable provisions. Further, the Income Tax department shall first adjust the fees and then the interest( if any) from your refund amount.